ORS § 321.152 — OR Code / Title 29 / Chapter 321 / Section 321.152
321.152 Distribution of tax revenue
Status: in_force

(1) Subject to ORS 321.145 (Tax revenue credited to suspense account) (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 (Tax revenue credited to suspense account) on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to (5) of this section.

(2) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) shall be transferred to the Forest Research and Experiment Account described in ORS 321.185 (Forest Research and Experiment Account) .

(3) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (3) shall be transferred to the State Forestry Department Account referred to in ORS 526.060 (State Forestry Department Account) . Notwithstanding ORS 291.238 (Expenditures without allotment prohibited) , the moneys transferred to the State Forestry Department Account under this section are appropriated continuously for and shall be used by the State Forester, under the supervision and direction of the State Board of Forestry, for the purposes of administering the Oregon Forest Practices Act and the forest practices monitoring program.

(4) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (2) shall be transferred to the Oregon Forest Land Protection Fund described in ORS 477.750 (Oregon Forest Land Protection Fund) .

(5) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (4) shall be transferred to the subaccount established pursuant to ORS 350.520 (Public University Fund subaccount for professional forestry education) . [1985 c.759 §3; 1995 c.507 §2; 1999 c.968 §4; 2003 c.769 §4; 2013 c.639 §4]

Note: 321.152 (Distribution of tax revenue) was added to and made a part of ORS chapter 321 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 321.152 — Distribution of tax revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.945 — OR Code / Title 29 / Chapter 319 / Section 319.945
319.945 Authority to issue emblems
Status: in_force

(1) The Department of Transportation may issue an emblem to the registered owner of a subject vehicle to show that the use of fuel in the subject vehicle is exempt from taxation under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(2) An emblem issued under this section shall be displayed:

(a) In a conspicuous place on the subject vehicle; and

(b) Only upon the subject vehicle with respect to which it is issued. [2013 c.781 §15; 2015 c.716 §10]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.945 — Authority to issue emblems; display , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.856 — OR Code / Title 29 / Chapter 323 / Section 323.856
323.856 Tax stamps prohibited on cigarette packages not meeting federal requirements
Status: in_force

(1) No tax stamp may be affixed to, or made upon, any package of cigarettes if:

(a) The package differs in any respect from all the requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) on October 23, 1999, for the placement of labels, warnings or any other information upon a package of cigarettes that is to be sold within the United States;

(b) The package has been imported into the United States in violation of 26 U.S.C. 5754 or 19 U.S.C. 1681a, or implementing regulations of the federal laws listed in this paragraph;

(c) The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or

(d) The package, or package containing individually stamped packages, has been altered by adding, masking or deleting the wording described in paragraph (c) of this subsection.

(2) Any person who sells or holds for sale cigarette packages to which are affixed a tax stamp in violation of this section commits the same offense as possessing or selling cigarettes without a tax stamp.

(3) The Department of Justice shall notify the Department of Revenue in writing when a determination has been made that a cigarette distributor, on or after the date specified in the notice issued under ORS 323.859 (Notice) , has sold or held for resale cigarette packages to which a stamp has been affixed in violation of this section. Upon notification of such violation, the Department of Revenue shall automatically suspend the license of the cigarette distributor for a period of 90 days. Upon determination by the Department of Justice of any subsequent violation of this section by the distributor, the Department of Revenue shall revoke the distributor’s license consistent with the provisions of ORS 323.140 (Cancellation, revocation or suspension of license) .

(4) On or after the date specified in the notice issued under ORS 323.859 (Notice) , the Oregon State Police or any other law enforcement agency may seize or, acting in coordination with the Department of Revenue, destroy or sell back for destruction or export only to the manufacturer or licensed exporter “only to export” cigarette packages to which is affixed a tax stamp in violation of this section. Notwithstanding the provisions of ORS 323.320 (Refunds for unused stamps and for unsalable or destroyed cigarettes) , the Department of Revenue shall not refund or credit to a distributor the denominated value of tax stamps when such seizure, destruction or sale back to the manufacturer has occurred.

(5) A violation of this section is an unlawful practice under ORS 336.184 (Oregon Student Information Protection Act) and 646.605 (Definitions for ORS 336.184 and 646.605 to 646.652) to 646.652 (District attorney’s reports to Attorney General) . [1999 c.1077 §3; 2001 c.696 §4]

Note: See note under 323.850 (Legislative findings) .

Source: Section 323.856 — Tax stamps prohibited on cigarette packages not meeting federal requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.764 — OR Code / Title 29 / Chapter 314 / Section 314.764
314.764 Treatment of distributions by S corporation
Status: in_force

A distribution of property made by an S corporation with respect to its stock shall be treated in the manner provided under section 1368 of the Internal Revenue Code, subject to modifications, additions and subtractions under ORS chapter 316, 317 or 318. [Formerly 314.736]

Source: Section 314.764 — Treatment of distributions by S corporation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.135 — OR Code / Title 29 / Chapter 311 / Section 311.135
311.135 Restoration of current assessment roll after destruction or damage
Status: in_force

(1) If the current assessment roll of any county is destroyed or damaged by fire or other disaster, the county assessor shall repair and restore the assessment roll, extend all regular and lawful tax levies therein and deliver the restored roll as a tax roll to the tax collector at the earliest practicable time.

(2) The provisions of ORS 311.115 (Delivery of assessment roll to tax collector) as to the time of delivery of a tax roll to the tax collector by the assessor are waived in such case.

Source: Section 311.135 — Restoration of current assessment roll after destruction or damage , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.450 — OR Code / Title 29 / Chapter 305 / Section 305.450
305.450 Publication of tax court decisions
Status: in_force

The tax court shall cause a copy of each of its written decisions to be delivered to the State Court Administrator. The administrator, after consultation with the judge of the tax court, shall determine whether a decision is of general public interest. The decisions determined to be of general public interest shall be published and distributed as provided in ORS 2.150 (Publication and distribution of court decisions and other official documents) . Bound volumes of reports of decisions constitute the official reports of the tax court. [1961 c.533 §23; 1963 c.250 §1; 1967 c.96 §1; 1967 c.398 §2; subsection (4) enacted as 1967 c.398 §9 (3); 1975 c.37 §2; 1977 c.145 §1; 1979 c.876 §3; 1982 s.s.1 c.7 §2]

Source: Section 305.450 — Publication of tax court decisions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.637 — OR Code / Title 29 / Chapter 307 / Section 307.637
307.637 Deadlines for actions required for exemption
Status: in_force

An exemption for multiple-unit housing may not be granted under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) unless:

(1) In the case of multiple-unit housing described in ORS 307.603 (Definitions for ORS 307.600 to 307.637) (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.

(2) In the case of multiple-unit housing described in ORS 307.603 (Definitions for ORS 307.600 to 307.637) (5)(b), the construction, addition or conversion is completed on or before January 1, 2032. [Formerly 307.691; 2011 c.266 §4; 2019 c.322 §1]

(Single-Unit Housing)

Source: Section 307.637 — Deadlines for actions required for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.855 — OR Code / Title 29 / Chapter 311 / Section 311.855
311.855 Definitions for ORS 311.850 to 311.870
Status: in_force

As used in ORS 311.850 (Findings) to 311.870 (Characterization of prepaid taxes) , unless the context requires otherwise, “facility” means:

(1) A thermal power plant, as defined in ORS 469.300 (Definitions) .

(2) A hydroelectric power project, as described in ORS 543.010 (Definitions for ORS 543.010 to 543.610) .

(3) Any building or improvement that is suitable for use for industrial, commercial, manufacturing or warehousing purposes. [1975 c.563 §2]

Source: Section 311.855 — Definitions for ORS 311.850 to 311.870 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.890 — OR Code / Title 29 / Chapter 319 / Section 319.890
319.890 Application for road usage charge program
Status: in_force

(1) A person wishing to pay the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge) must apply to the Department of Transportation on a form prescribed by the department.

(2) The department shall approve a valid and complete application submitted under this section if:

(a) The applicant has applied for registration or is the registered owner or lessee of a motor vehicle;

(b) The motor vehicle is equipped with a method selected pursuant to ORS 319.900 (Department of Transportation to establish methods for recording and reporting mileage) for collecting and reporting the metered use by the motor vehicle of the highways in Oregon;

(c) The motor vehicle is classified as a passenger vehicle by the department; and

(d) The vehicle has a rating of at least 20 miles per gallon, such rating to be established by the department.

(3) An electric vehicle or a vehicle with a rating of 40 miles per gallon or greater for which an application has been submitted or approved under this section is not subject to the additional amount of registration fees imposed under ORS 803.422 (Registration fees based on miles per gallon) .

(4) Approval of an application under this section subjects the applicant to the requirements of ORS 319.920 (Reporting requirement) until the person ends the person’s voluntary participation in the road usage charge program in the manner required under subsection (5) of this section.

(5) A person may end the person’s voluntary participation in the road usage charge program at any time by notifying the department, returning any emblem issued under ORS 319.945 (Authority to issue emblems) to the department and paying any outstanding amount of road usage charge for metered use by the person’s subject vehicle.

(6) Intentionally left blank —Ed.

(a) This subsection applies to a person whose subject vehicle is described in subsection (3) of this section and:

(A) Who ends voluntary participation in the per-mile road usage charge program with respect to the subject vehicle;

(B) Whose application is not approved under this section; or

(C) Whose subject vehicle has been removed from the per-mile road usage charge program.

(b) In addition to any amount due under subsection (5) of this section, the department may collect an additional amount equal to the registration fees that would otherwise have been due with respect to the subject vehicle for the current registration period under ORS 803.422 (Registration fees based on miles per gallon) or a portion of the fees.

(c) The department shall establish by rule the circumstances in which a person described in paragraph (a)(C) of this subsection is required to pay an additional amount under paragraph (b) of this subsection.

(d) The department may deny registration for the subject vehicle until the additional amount imposed under paragraph (b) of this subsection has been paid.

(7) The Department of Transportation shall consult with vehicle dealers that sell passenger vehicles to determine the most effective methods, at the point of sale, to encourage participation in the per-mile road usage charge program. [2013 c.781 §4; 2015 c.716 §11; 2017 c.750 §118c; 2019 c.428 §1; subsection (7) of 2019 Edition enacted as 2019 c.428 §10; 2021 c.630 §93]

Note: Section 2, chapter 428, Oregon Laws 2019, provides:

Sec. 2. (1)(a) The amendments to ORS 319.890 (Application for road usage charge program) (2) and (3) by section 1 of this 2019 Act apply to applications for participation in the per-mile road usage charge program submitted on or after the operative date of this 2019 Act [January 1, 2020].

(b) Notwithstanding the amendments to ORS 319.890 (Application for road usage charge program) (2)(d) by section 1 of this 2019 Act and the date specified in subsection (1) of this section, a subject vehicle with a rating of less than 20 miles per gallon that is approved for the per-mile road usage charge program before the date specified in subsection (1) of this section may remain in the program on and after the date specified in subsection (1) of this section.

(2) The amendments to ORS 319.890 (Application for road usage charge program) (6) by section 1 of this 2019 Act apply to a person that ends the person’s voluntary participation in the per-mile road usage charge program on or after the operative date of this 2019 Act. [2019 c.428 §2]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.890 — Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.117 — OR Code / Title 29 / Chapter 315 / Section 315.117
315.117 Legislative findings and declarations regarding on-farm processing
Status: in_force

The Legislative Assembly finds that farming and related agricultural activities make significant contributions to the economy of this state and that the contributions of family farms are important in maintaining the agricultural diversity upon which consistent economic performance is based. The Legislative Assembly further finds that changes in the marketplace and in the expectations of consumers of agricultural products have resulted in a need for greater vertical integration and on-farm processing of agricultural commodities. The Legislative Assembly declares that an income tax credit for property taxes paid on on-farm processing machinery and equipment encourages the continued operation and expansion of on-farm processing and results in a greater share of the value of agricultural products being retained by the farms in this state. The Legislative Assembly further declares that an incentive in the form of an income tax credit does not adversely impact the revenues of local governments in this state. [2001 c.725 §2]

Source: Section 315.117 — Legislative findings and declarations regarding on-farm processing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.947 — OR Code / Title 29 / Chapter 319 / Section 319.947
319.947 Multijurisdictional agreements
Status: in_force

The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of:

(1) Conducting joint research relating to road usage charges and development programs on a multistate basis;

(2) Furthering the development and operation of single state or multistate road usage charge pilot programs;

(3) Sharing costs incurred in conducting the research described in subsection (1) of this section; and

(4) Developing a program for stakeholder outreach and communications with respect to road usage charges. [2013 c.781 §29]

Note: 319.947 (Multijurisdictional agreements) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.947 — Multijurisdictional agreements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.560 — OR Code / Title 29 / Chapter 323 / Section 323.560
323.560 Credit of tax for tobacco products shipped out of state or returned to manufacturer
Status: in_force

When tobacco products, upon which the tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) has been reported and paid, are shipped or transported by the distributor to retail dealers outside this state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor. [1985 c.816 §27; 2003 c.804 §42]

Source: Section 323.560 — Credit of tax for tobacco products shipped out of state or returned to manufacturer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.678 — OR Code / Title 29 / Chapter 311 / Section 311.678
311.678 Annual notice to taxpayer claiming deferral in current tax year
Status: in_force

(1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall:

(a) Inform the taxpayer that the property taxes have or have not been deferred in the current year.

(b) Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15 of the current year.

(c) Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the Department of Revenue.

(d) Contain any other information that the department considers necessary to facilitate administration of the homestead deferral program.

(2) The department shall give the notice required under subsection (1) of this section by an unsealed postcard or other form of mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the department to be the correct address of the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25; 2015 c.348 §12]

Source: Section 311.678 — Annual notice to taxpayer claiming deferral in current tax year , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.923 — OR Code / Title 29 / Chapter 319 / Section 319.923
319.923 Reconciliation of fuel taxes and per-mile road usage charge
Status: in_force

(1) If, at the end of a reporting period established pursuant to ORS 319.910 (Department of Transportation to establish reporting periods for road usage charge) , the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 (Per-mile road usage charge) for the reporting period with respect to the subject vehicle, the Department of Transportation shall:

(a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or

(b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.

(2) If, at the end of a reporting period established pursuant to ORS 319.910 (Department of Transportation to establish reporting periods for road usage charge) , the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 (Per-mile road usage charge) for the reporting period with respect to the subject vehicle, the department shall not:

(a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or

(b) Issue a refund to the person or credit the person’s account for the amount of the excess. [2019 c.428 §9]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.923 — Reconciliation of fuel taxes and per-mile road usage charge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 321.012 — OR Code / Title 29 / Chapter 321 / Section 321.012
321.012 Public to share cost of suppressing fires caused by public
Status: in_force

The Legislative Assembly finds that it is in the interest of the State of Oregon that the public as a whole share responsibility for protecting the forests of this state, by making funds available from time to time for suppression of fires caused by the public. [1967 c.429 §60]

Source: Section 321.012 — Public to share cost of suppressing fires caused by public , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 320.485 — OR Code / Title 29 / Chapter 320 / Section 320.485
320.485 Agreement with Department of Transportation for collection of use tax
Status: in_force

(1) The Department of Revenue and the Department of Transportation shall enter into an agreement pursuant to which the Department of Transportation shall assist the Department of Revenue in the collection of the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and any other functions of the Department of Revenue under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) as may be provided under the agreement.

(2) The agreement is not intended to preclude performance by the Department of Revenue of collection functions as from time to time may be required, nor is the agreement intended to preclude the performance of functions by the Department of Transportation, under less formal arrangements made with the Department of Revenue, with respect to the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) if the functions are not specifically mentioned in the agreement.

(3) The Department of Transportation may contact, consult with and enter into agreements with any public or private person for the purpose of assisting the Department of Revenue in the collection of the use tax under this section.

(4) The collection of taxes under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) by the Department of Transportation does not render the Department of Transportation or the agents and employees of the Department of Transportation responsible for collection of the taxes. [2017 c.750 §106]

Source: Section 320.485 — Agreement with Department of Transportation for collection of use tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.035 — OR Code / Title 29 / Chapter 323 / Section 323.035
323.035 Distributions by manufacturers to licensed distributors exempted
Status: in_force

The taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]

Source: Section 323.035 — Distributions by manufacturers to licensed distributors exempted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 319.621 — OR Code / Title 29 / Chapter 319 / Section 319.621
319.621 Seller’s license
Status: in_force

(1) No person shall sell fuel for use in a motor vehicle in this state unless the person holds a valid seller’s license.

(2) A person shall apply to the Department of Transportation for a seller’s license upon forms prescribed, prepared and furnished by the department. No charge shall be made for the license. The license is valid only for the person in whose name it is issued and is valid until canceled or revoked.

(3) The department may require an applicant for a seller’s license to file with the department a bond or deposit of not less than $100 under the same terms and conditions prescribed for users in ORS 319.570 (Faithful performance bond) , 319.580 (Deposit in lieu of bond) and 319.590 (Release of surety) . [Formerly 319.670]

Source: Section 319.621 — Seller’s license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 317.379 — OR Code / Title 29 / Chapter 317 / Section 317.379
317.379 Exemption of income from exercise of Indian fishing rights
Status: in_force

Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income. [1989 c.625 §18]

Source: Section 317.379 — Exemption of income from exercise of Indian fishing rights , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.242 — OR Code / Title 29 / Chapter 305 / Section 305.242
305.242 Representation before department or magistrate of designated partnership tax matters
Status: in_force

(1) Intentionally left blank —Ed.

(a) When the treatment of partnership items on a partner’s return is consistent with the treatment of that item on the partnership return and results in a notice of deficiency, the partners may designate a tax matters partner to represent each of them before the Department of Revenue in any conference or before a tax court magistrate in any proceeding with respect to the administration of any tax on or measured by net income.

(b) Notwithstanding paragraph (a) of this subsection, a tax matters partner shall be designated as provided in ORS 314.733 (Requirement to report adjustments from partnership-level audit or administrative adjustment request) (2), in the case of a partnership subject to ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit) .

(2) The designation of a tax matters partner shall be made in writing and filed with the department or magistrate within 30 days after the date of the notice of deficiency. The tax matters partner must be:

(a) A general partner in the partnership at some time during the taxable year; or

(b) A general partner in the partnership at the time the designation is made.

(3) If a notice explaining the partnership adjustments is mailed by the department to the tax matters partner with respect to any partnership taxable year, the tax matters partner shall supply the department or, if applicable, the magistrate with the name, address, profits interest and taxpayer identification number of each person who was a partner in the partnership at any time during the taxable year, unless that information was provided in the partnership return for that year.

(4) A timely request for a conference filed with the department or appeal filed with the tax court by the tax matters partner shall be considered as a request or an appeal by all of the partners represented by the tax matters partner, and all issues regarding treatment of partnership items shall be resolved in a single conference.

(5) A partner who elects to be represented by a tax matters partner, or any partner in a partnership subject to ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit) , shall be bound by all things done by the tax matters partner and may not thereafter claim that any act or proceeding was legally defective because the partner was not represented by an attorney. [1989 c.414 §1; 1995 c.650 §13; 2019 c.132 §6]

Note: 305.242 (Representation before department or magistrate of designated partnership tax matters) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.242 — Representation before department or magistrate of designated partnership tax matters; designated tax partner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.080 — OR Code / Title 29 / Chapter 308a / Section 308a.080
308A.080 Acquired land qualifications
Status: in_force

(1) Acquired land shall qualify for farm use special assessment if:

(a) The acquired land:

(A) Is not in an exclusive farm use zone;

(B) Is, immediately upon acquisition, put into farm use; and

(C) Is operated as part of the total farming unit with the original land; and

(b) The original land:

(A) Is owned by the purchaser of the acquired land;

(B) Is in farm use;

(C) Is assessed under ORS 308A.107 (Value for farm use) ; and

(D) Produced gross income of at least $10,000 in the calendar year prior to acquisition.

(2) Land that qualifies for farm use special assessment under subsection (1) of this section shall, for purposes of the gross income requirement under ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) , be added to and treated as a part of the entire farming unit upon acquisition.

(3) In order for acquired land described in this section to qualify under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , an application must be filed under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) on or before April 1 of the first year following acquisition in which farm use special assessment is sought for the acquired land. [Formerly 308.374]

Source: Section 308A.080 — Acquired land qualifications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.510 — OR Code / Title 29 / Chapter 307 / Section 307.510
307.510 Appeal to tax court by taxpayer
Status: in_force

Any taxpayer aggrieved by any decision under ORS 307.480 (Definitions for ORS 307.480 to 307.510) to 307.510 (Appeal to tax court by taxpayer) may appeal to the tax court within the time provided and in the manner specified by ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [1973 c.382 §7; 1995 c.650 §76]

Source: Section 307.510 — Appeal to tax court by taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 306.815 — OR Code / Title 29 / Chapter 306 / Section 306.815
306.815 Tax on transfer of real property prohibited
Status: in_force

(1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property.

(2) A tax or fee upon the transfer of a fee estate in real property does not include any fee or charge that becomes due or payable at the time of transfer of a fee estate in real property, unless that fee or charge is imposed upon the right, privilege or act of transferring title to real property.

(3) Subsection (1) of this section does not apply to any fee established under ORS 203.148 (Public Land Corner Preservation Fund) .

(4) Subsection (1) of this section does not apply to any tax if the ordinance or other law imposing the tax is in effect and operative on March 31, 1997.

(5) Subsection (1) of this section does not apply to any tax or fee that is imposed upon the transfer of a fee estate in real property if the fee that is imposed under ORS 205.323 (Additional fees for recording certain instruments) , for the recording or filing of the instrument conveying the real property being transferred, is less than $107. [1989 c.796 §29; 1997 c.782 §12; 1999 c.701 §6; 2009 c.18 §5; 2013 c.646 §6; 2018 c.109 §11]

Source: Section 306.815 — Tax on transfer of real property prohibited; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 314.295 — OR Code / Title 29 / Chapter 314 / Section 314.295
314.295 Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
Status: in_force

In any case of two or more organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Department of Revenue may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such organizations, trades or businesses, if it determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses. [1957 c.632 §10 (enacted in lieu of 316.560 and 317.375); 1991 c.457 §16b]

Source: Section 314.295 — Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.591 — OR Code / Title 29 / Chapter 315 / Section 315.591
315.591 Definitions
Status: in_force

As used in ORS 315.591 (Definitions) to 315.603 (Tax credit limit for biennium) :

(1) “Infrastructure” includes tracks, switches, sidings, roadbeds, railroad bridges and industrial leads owned or leased by a short line railroad.

(2) “Short line railroad” means a class II or class III railroad as defined in 49 C.F.R. 1201.

(3) “Short line railroad rehabilitation project” means a project that involves the maintenance, reconstruction or replacement of infrastructure.

(4) “Short line railroad rehabilitation project costs” means costs that are directly related to the work necessary to maintain, reconstruct or replace infrastructure. [2019 c.579 §7; 2021 c.630 §44; 2023 c.545 §1]

Source: Section 315.591 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 324.080 — OR Code / Title 29 / Chapter 324 / Section 324.080
324.080 Exemptions of gross sales value
Status: in_force

An exemption from the tax levied on oil or gas imposed by ORS 324.070 (Imposition of tax) is granted upon the first $3,000 in gross sales value of the gross production each calendar quarter from each well. [1981 c.889 §3]

Source: Section 324.080 — Exemptions of gross sales value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 319.930 — OR Code / Title 29 / Chapter 319 / Section 319.930
319.930 Refund applications
Status: in_force

(1) A registered owner or lessee that has paid the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge) may apply to the Department of Transportation for a refund for metered use of a road, thoroughfare or property in private ownership.

(2) An application for a refund under this section must be submitted to the department within 15 months after the date on which the per-mile road usage charge for which a refund is claimed is paid.

(3) The application required under this section shall be in a form prescribed by the department by rule and must include a signed statement by the applicant indicating the number of miles for which the refund is claimed.

(4) The department may require the applicant for a refund under this section to furnish any information the department considers necessary for processing the application. [2013 c.781 §12]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.930 — Refund applications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.570 — OR Code / Title 29 / Chapter 305 / Section 305.570
305.570 Standing to appeal to regular division of tax court
Status: in_force

(1) Intentionally left blank —Ed.

(a) Any person, including a county assessor or county tax collector aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501 (Appeals to tax court to be heard by magistrate division) , or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (Persons who may appeal due to acts or omissions) (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(b) Except for an appeal brought by a county assessor or county tax collector, the order being appealed under this subsection must affect the person or the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS 305.620 (Collection and distribution of local taxes on income and sales) may appeal to the tax court as provided in ORS 305.620 (Collection and distribution of local taxes on income and sales) . [1977 c.870 §13; 1983 c.605 §3; 1983 c.749 §3; 1991 c.459 §29; 1993 c.18 §65; 1995 c.650 §24; 1997 c.541 §75; 1997 c.826 §§4,5; 1999 c.21 §11; 1999 c.340 §4]

Source: Section 305.570 — Standing to appeal to regular division of tax court; perfection of appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 321.222 — OR Code / Title 29 / Chapter 321 / Section 321.222
321.222 Jurisdiction of board of property tax appeals
Status: in_force

Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS 321.216 (Certified specially assessed values) shall be made to the property value appeals board in the manner prescribed in ORS 309.100 (Petitions for reduction of property value) . [2001 c.860 §20; 2023 c.29 §39]

Note: The amendments to 321.222 (Jurisdiction of board of property tax appeals) by section 39, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

321.222 (Jurisdiction of board of property tax appeals) . Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS 321.216 (Certified specially assessed values) shall be made to the board of property tax appeals in the manner prescribed in ORS 309.100 (Petitions for reduction of property value) .

Source: Section 321.222 — Jurisdiction of board of property tax appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 320.560 — OR Code / Title 29 / Chapter 320 / Section 320.560
320.560 Distribution of moneys received
Status: in_force

(1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 (Tax on wages) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . The department may pay expenses for the administration and enforcement of ORS 320.550 (Tax on wages) out of moneys received from the tax imposed under ORS 320.550 (Tax on wages) . Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

(2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department to the Statewide Transportation Improvement Fund established under ORS 184.751 (Statewide Transportation Improvement Fund) . [2017 c.750 §122j]

Source: Section 320.560 — Distribution of moneys received , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 315.326 — OR Code / Title 29 / Chapter 315 / Section 315.326
315.326 Renewable energy development contributions
Status: in_force

(1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, is allowed to a taxpayer for certified renewable energy development contributions made by the taxpayer during the tax year to the Renewable Energy Development Subaccount, established in ORS 470.805 (Renewable Energy Development Subaccount) , of the Clean Energy Deployment Fund established in ORS 470.800 (Clean Energy Deployment Fund) .

(2) Intentionally left blank —Ed.

(a) The Department of Revenue shall, in cooperation with the State Department of Energy, conduct an auction of tax credits under this section. The auction may be conducted no later than April 15 following December 31 of any tax year for which the credit is allowed. The department may conduct the auction in the manner that it determines is best suited to maximize the return to the state on the sale of tax credit certifications and shall announce a reserve bid prior to conducting the auction. The reserve amount shall be at least 95 percent of the total amount of the tax credit. Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the department. The Department of Revenue shall deposit net receipts from the auction required under this section in the Renewable Energy Development Subaccount, established in ORS 470.805 (Renewable Energy Development Subaccount) , of the Clean Energy Deployment Fund established in ORS 470.800 (Clean Energy Deployment Fund) . Net receipts from the auction required under this section shall be used only for purposes related to renewable energy development.

(b) The State Department of Energy shall adopt rules in order to achieve the following goals:

(A) Subject to paragraph (a) of this subsection, generate contributions for which tax credits of $1.5 million are certified for each fiscal year;

(B) Maximize income and excise tax revenues that are retained by the State of Oregon for state operations; and

(C) Provide the necessary financial incentives for taxpayers to make contributions, taking into consideration the impact of granting a credit upon a taxpayer’s federal income tax liability.

(3) Contributions made under this section shall be deposited in the Renewable Energy Development Subaccount, established in ORS 470.805 (Renewable Energy Development Subaccount) , of the Clean Energy Deployment Fund established in ORS 470.800 (Clean Energy Deployment Fund) .

(4) Intentionally left blank —Ed.

(a) Upon receipt of a contribution, the State Department of Energy shall, except as provided in ORS 315.329 (Funding in lieu of tax credit certification) , issue to the taxpayer written certification of the amount certified for tax credit under this section to the extent the amount certified for tax credit, when added to all amounts previously certified for tax credit under this section, does not exceed $1.5 million for the fiscal year in which certification is made.

(b) The State Department of Energy and the Department of Revenue are not liable, and a refund of a contributed amount need not be made, if a taxpayer who has received tax credit certification is unable to use all or a portion of the tax credit to offset the tax liability of the taxpayer.

(5) The tax credit allowed under this section for any one tax year may not exceed the tax liability of the taxpayer.

(6) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year but may not be carried forward for any tax year thereafter.

(7) If a tax credit is claimed under this section by a nonresident or part-year resident taxpayer, the amount shall be allowed without proration under ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(8) If the amount of contribution for which a tax credit certification is made is allowed as a deduction for federal tax purposes, the amount of the contribution shall be added to federal taxable income for Oregon tax purposes. [2011 c.730 §23; 2012 c.45 §2]

Note: Section 25, chapter 730, Oregon Laws 2011, provides:

Sec. 25. A taxpayer may not be allowed a credit under section 23 of this 2011 Act [ 315.326 (Renewable energy development contributions) ] for any tax year that begins on or after January 1, 2018. [2011 c.730 §25]

Source: Section 315.326 — Renewable energy development contributions; auction of tax credits; certification; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.565 — OR Code / Title 29 / Chapter 308 / Section 308.565
308.565 Apportionment of assessment among counties
Status: in_force

(1) For the purpose of determining the amount of the assessment of any centrally assessed company that is to be apportioned to those counties in this state in which the rail lines of the company are located, the Department of Revenue shall multiply the values per mile, as ascertained pursuant to ORS 308.570 (Determining value per mile of main and branch lines of companies using rail lines) , of main and branch lines by the number of miles of main and branch lines in each county, including miles of main tracks, spurs, yard tracks and sidetracks, as reported by the company or as otherwise determined by the department.

(2) The department shall apportion values distributed over wire, pipe or pole lines or operational routes to those counties in which the lines or routes are located by multiplying the rate per mile in each case, determined pursuant to ORS 308.575 (Determining value per mile of property of companies using wire, pipe or pole lines or operational routes) , by the number of miles of the wire, pipe or pole lines or operational routes in each county.

(3) If the property of any company assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) is of such a character that its value cannot reasonably be apportioned on the basis of rail, wire, pipe, pole line or operational route mileage, the department may adopt any other method or basis of apportionment to each county in which the property is located that the department determines to be feasible and proper.

(4) As determined by the department, values of electric power plants and water powers, connected with or used in the operation and business of any company, assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , may be apportioned to each county in which power plants and water powers are located in a manner the department deems reasonable and fair.

(5) Assessments of the mobile property of air transportation companies shall be allocated and apportioned only to those counties in which the air transportation companies make service landings. For aircraft less than 75,000 pounds gross taxi weight, the department shall allocate and apportion to the counties 60 percent of the value which would otherwise be allocated and apportioned.

(6) Intentionally left blank —Ed.

(a) Assessments of water transportation companies shall be allocated and apportioned to those counties in which such companies use or maintain ports or termini, including off-shore anchorages.

(b) For purposes of ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , the taxing districts to which assessments are apportioned by the county assessor shall be deemed to extend to the center of any river channel or to the ocean bar. [Amended by 1957 c.711 §9; 1987 c.601 §2; 1997 c.154 §40; 2009 c.128 §8]

Source: Section 308.565 — Apportionment of assessment among counties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.670 — OR Code / Title 29 / Chapter 311 / Section 311.670
311.670 Eligibility of property
Status: in_force

(1) Property is not eligible for tax deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) unless, at the time a claim is filed and during the period for which deferral is claimed, the property meets the requirements of this section.

(2) Intentionally left blank —Ed.

(a) The property for which the claim is filed must have been the homestead of the individual or individuals who file the claim for deferral for at least five years preceding April 15 of the year in which the claim is filed.

(b) The five-year requirement under paragraph (a) of this subsection does not apply to a homestead that meets all other requirements of this section, if the individual or individuals filing the claim for deferral:

(A) Are required to be absent from the homestead by reason of health;

(B) Intentionally left blank —Ed.

(i) Moved to the homestead for which the claim is filed from a homestead that was granted deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) and was of greater real market value than the homestead for which the claim is filed;

(ii) Sell the prior homestead within one year of purchasing the homestead for which the claim is filed;

(iii) Satisfy any lien created under ORS 311.673 (State liens against tax-deferred property) or 311.679 (Estimate of deferred taxes) and attached to the prior homestead; and

(iv) Provide a written attestation that the individual or individuals incurred debt for not more than 80 percent of the purchase price of the homestead for which the claim is filed; or

(C) Are a surviving spouse or disabled heir claiming continuation of deferral under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) .

(3) The individual claiming the deferral, individually or jointly, must own the fee simple estate under a recorded instrument of sale, or two or more individuals together must own the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the property and if all owners apply for the deferral jointly.

(4) Intentionally left blank —Ed.

(a) The homestead must be insured for fire and other casualty.

(b) If the homestead meets all other requirements of this section and is insurable for fire and other casualty but not insured, the Department of Revenue may purchase insurance for the homestead and add the cost of the insurance coverage to a lien created under ORS 311.679 (Estimate of deferred taxes) .

(5) There may be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security.

(6) A homestead is not eligible for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) unless the real market value of the homestead entered on the certified assessment and tax roll for the property tax year immediately preceding the property tax year for which the taxes will be deferred is less than the greater of $250,000 or:

(a) 100 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead less than seven years.

(b) 110 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least seven years but less than nine years.

(c) 120 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least nine years but less than 11 years.

(d) 130 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 11 years but less than 13 years.

(e) 140 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 13 years but less than 15 years.

(f) 150 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 15 years but less than 17 years.

(g) 160 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 17 years but less than 19 years.

(h) 170 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 19 years but less than 21 years.

(i) 200 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 21 years but less than 23 years.

(j) 225 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead at least 23 years but less than 25 years.

(k) 250 percent of county median RMV if, as of April 15 of the year in which a claim is filed, the taxpayers have continuously owned and occupied the homestead for 25 years or more.

(7) Intentionally left blank —Ed.

(a) For each tax year beginning on or after July 1, 2022, the Department of Revenue shall recompute the $250,000 minimum cap on allowable real market value provided under subsection (6) of this section as follows:

(A) Divide the average Consumer Price Index for All Urban Consumers, West Region, for the first six months of the current calendar year by the average Consumer Price Index for All Urban Consumers, West Region, for the first six months of 2021.

(B) Recompute the minimum cap on allowable real market value by multiplying $250,000 by the appropriate indexing factor determined under subparagraph (A) of this paragraph.

(b) Any change in the minimum cap on allowable real market value determined under paragraph (a) of this subsection shall be rounded to the nearest multiple of $500.

(8) For purposes of subsection (6) of this section, a surviving spouse or disabled heir who is eligible to claim continuation of deferral under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) is considered to have owned and occupied the homestead from the date on which the deceased individual or individuals who filed the claim for deferral first owned and occupied the homestead. [1963 c.569 §9; 1965 c.344 §37; 1977 c.160 §3; 1983 c.550 §3; 1985 c.140 §3; 2011 c.723 §3; 2015 c.309 §1; 2021 c.535 §3]

Note: Section 4, chapter 535, Oregon Laws 2021, provides:

Sec. 4. (1) The amendments to ORS 311.666 (Definitions for ORS 311.666 to 311.701) , 311.668 (Eligibility of individuals by age or disability) and 311.670 (Eligibility of property) by sections 1 to 3 of this 2021 Act apply to claims for deferral filed on or after the effective date of this 2021 Act [September 25, 2021].

(2) An individual whose claim was denied before the effective date of this 2021 Act solely because the real market value of the individual’s property exceeded the applicable maximum allowable real market value under ORS 311.670 (Eligibility of property) (6) is not barred from filing a new claim for deferral on or after the effective date of this 2021 Act for property tax years beginning on or after July 1, 2021. [2021 c.535 §4]

Source: Section 311.670 — Eligibility of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.991 — OR Code / Title 29 / Chapter 314 / Section 314.991
314.991 Penalties
Status: in_force

(1) A person or an officer or employee of a corporation or a member or employee of a partnership who violates ORS 314.075 (Evading requirements of law prohibited) is liable to a penalty of not more than $1,000, to be recovered by the Attorney General, in the name of the state, by action in any court of competent jurisdiction, and is also guilty of a Class C felony. The penalties provided in this subsection shall be additional to all other penalties in this chapter.

(2) Violation of ORS 314.835 (Divulging particulars of returns and reports prohibited) is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [1957 c.632 §39 (enacted in lieu of 316.990 and 317.990); 1971 c.682 §3; 1973 c.402 §26; 1981 c.724 §1]

Source: Section 314.991 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.094 — OR Code / Title 29 / Chapter 305 / Section 305.094
305.094 Rules
Status: in_force

(1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 (Definitions) to 305.091 (Authorized purposes) and 305.994 (Civil penalties imposed on financial institution) . Before adopting rules under this section, the department shall consult with or seek the participation of:

(a) A representative from an association representing banks in this state;

(b) A representative from an association representing credit unions in this state; and

(c) A representative from the division of the Department of Consumer and Business Services that is charged with financial regulation functions.

(2) Rules adopted under this section must include:

(a) A procedure by which financial institutions and the Department of Revenue are able to compare data as required by ORS 305.084 (Financial institution data match system) (2).

(b) Information security standards or protocols designed to prevent, to the maximum extent feasible, unauthorized or unintentional disclosure of data transmitted to and from the department pursuant to the data match system.

(c) A procedure by which financial institutions that lack the technical ability to participate in the data match system required by ORS 305.084 (Financial institution data match system) may transmit to the department a list of the names and Social Security numbers or other taxpayer identification numbers of all account holders.

(d) A method for verifying the actual costs to a financial institution of participating in the data match system required under ORS 305.084 (Financial institution data match system) . [2017 c.644 §7]

Note: See note under 305.081 (Definitions) .

Source: Section 305.094 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.691 — OR Code / Title 29 / Chapter 311 / Section 311.691
311.691 Taxes unpaid before deferral as lien
Status: in_force

(1) Notwithstanding any provision of ORS chapter 312 to the contrary and ORS 311.696 (Limitations on effect of ORS 311.666 to 311.701) (1), upon compliance with ORS 311.693 (Application to delay foreclosure) , taxes assessed against a tax-deferred homestead for any tax year that were unpaid as of July 1 of the tax year for which homestead property tax deferral was granted under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , and that remain unpaid, shall remain a lien and shall become delinquent as otherwise provided by law, but are not subject to foreclosure under ORS chapter 312 before August 15 of the calendar year following the calendar year in which one of the circumstances listed in ORS 311.684 (Circumstances requiring payment of deferred tax and interest) occurs.

(2) This section does not apply if:

(a) The tax-deferred homestead property is a manufactured structure or floating home and is moved out of state;

(b) The tax-deferred homestead property is personal property, other than a manufactured structure or floating home; or

(c) The owner of the tax-deferred homestead property has household income, for the calendar year immediately preceding the calendar year in which application is filed under ORS 311.693 (Application to delay foreclosure) , that exceeds the amounts allowable under ORS 311.668 (Eligibility of individuals by age or disability) .

(3) If the property to which subsection (1) of this section applies has been included on a foreclosure list, or a judgment of foreclosure entered, the property shall be removed from the foreclosure list, or judgment vacated, unless the proceeding against the property involves delinquent taxes other than those described in subsection (1) of this section.

(4) Intentionally left blank —Ed.

(a) Upon removal from the foreclosure list, or upon vacation of the judgment, a penalty may not be imposed under ORS 312.110 (Removal of property from foreclosure proceedings) or 312.120 (Period during which property held by county) .

(b) If the penalty has been imposed, the penalty is abated, or if the penalty has been paid, upon application made to the county assessor on or before July 1 of the year immediately following the year of vacation or removal, the penalty shall be refunded out of the unsegregated tax collections account in the manner provided in ORS 311.806 (Refund of taxes on real and personal property) .

(5) Within 60 days after approval of an application under ORS 311.693 (Application to delay foreclosure) , with respect to any property to which this section applies, the tax collector shall make the proper entries on the tax roll and shall remove the property from the foreclosure list and proceeding.

(6) If a judgment has been entered foreclosing liens for delinquent taxes against any property which is the subject of an application filed under ORS 311.693 (Application to delay foreclosure) , and the delinquent taxes include only those taxes described in subsection (1) of this section, or taxes in excess of those described in subsection (1) of this section are paid, the judgment shall be null and void and of no effect and the tax collector shall make the proper entries on the assessment and tax rolls to reflect the vacation of the judgment and to acknowledge the subsisting liens.

(7) Nothing in this section shall remove or release property to which this section applies from the lien of any unpaid tax thereon, but the unpaid taxes shall remain valid and subsisting liens as though the foreclosure proceeding had not been instituted or as though the foreclosure proceeding had not been instituted and a judgment entered.

(8) Nothing in this section shall affect a foreclosure proceeding instituted, or a judgment entered, to foreclose liens for delinquent taxes against properties subject to foreclosure if the delinquent taxes include taxes other than those described under subsection (1) of this section. Such foreclosure proceedings shall be instituted or continued without regard to this section and such judgment shall be of full force and effect as if this section did not exist.

(9) Interest on taxes to which this section applies shall be determined from the same dates, in the same manner and until paid as for other property taxes remaining unpaid upon the due dates, upon preparation of the foreclosure list in accordance with ORS chapter 312 and subsection (1) of this section and upon entry and following a judgment of foreclosure. [1983 c.793 §2; 1985 c.162 §8; 1989 c.948 §16; 1993 c.6 §8; 1995 c.79 §150; 1995 c.803 §5; 1999 c.22 §3; 1999 c.1097 §8; 2003 c.576 §413; 2011 c.723 §12; 2013 c.494 §3]

Source: Section 311.691 — Taxes unpaid before deferral as lien; effect on foreclosure; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.220 — OR Code / Title 29 / Chapter 305 / Section 305.220
305.220 Interest on deficiency, delinquency or refunds
Status: in_force

(1) Unless specifically provided otherwise by statute or by rule of the Director of the Department of Revenue adopted pursuant to subsection (3) of this section, every deficiency or delinquency arising under any law administered by the Department of Revenue shall bear simple interest at the rate of 10 percent per annum, to be computed on a daily basis.

(2) Unless specifically provided otherwise by statute or by rule of the director adopted pursuant to subsection (3) of this section, every refund arising under any law administered by the department shall, subject to subsections (3) and (5) of this section and ORS 305.222 (Determination of interest rate) , bear simple interest at the rate of 10 percent per annum, to be computed on a daily basis.

(3) Intentionally left blank —Ed.

(a) If the director determines that the rates of interest for deficiencies, delinquencies and refunds established in subsections (1) and (2) of this section are at least one percentage point more or less than the prevailing rates of interest established by the Internal Revenue Service for underpayments arising under the federal tax laws to which one percentage point has been added, the director may adopt, by rule, adjusted interest rates. The director shall not adopt adjusted interest rates more than once in a calendar year. Notice of intent to adopt adjusted interest rates shall be given in the manner provided in ORS 183.335 (Notice) , not less than three months before the proposed effective date of the adjusted rates.

(b) In establishing the adjusted interest rates to be adopted under this subsection:

(A) The director shall take into consideration the current interest rates established by the Internal Revenue Service for underpayments arising under the federal tax laws.

(B) To any interest amount determined by taking into consideration the current interest rates established by the Internal Revenue Service for underpayments under subparagraph (A) of this paragraph, which interest amount shall be expressed at a rate per annum, there shall be added one percent.

(4) If the director adopts an adjusted interest rate for deficiencies and delinquencies, the director shall adopt an adjusted interest rate for refunds that is equal to the adjusted interest rate for deficiencies and delinquencies.

(5) Any change in the rate of interest applicable to deficiencies, delinquencies or refunds resulting from the adoption of adjusted interest rates by the director under this section shall apply to deficiencies, delinquencies and refunds outstanding on the effective date of the rule, or arising on or after that date, but only with respect to interest periods beginning on or after that date. [1982 s.s.1 c.16 §2; 1987 c.647 §5; 2001 c.114 §§2,4; 2017 c.278 §3]

Source: Section 305.220 — Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.681 — OR Code / Title 29 / Chapter 307 / Section 307.681
307.681 Termination of exemption for failure to meet requirements
Status: in_force

(1) Except as provided in ORS 307.684 (Immediate termination of exemption) , if, after an application has been approved under ORS 307.674 (Application, approval and denial procedures) , the city finds that any provision of ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is not being complied with, or any provision required by the city pursuant to ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known address, of the proposed termination of the exemption. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.

(2) If the owner fails to show cause why the exemption should not be terminated, the city shall adopt an ordinance or resolution stating its findings and terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address within 10 days after its adoption. [Formerly 458.045; 2013 c.426 §5; 2021 c.528 §11]

Source: Section 307.681 — Termination of exemption for failure to meet requirements; procedures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.605 — OR Code / Title 29 / Chapter 308 / Section 308.605
308.605 Entry of corrections and changes
Status: in_force

(1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall be entered in a separate part of the roll headed substantially, “as reviewed,” and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other method to record the corrections, additions to or changes in the roll.

(2) The meetings, sittings and adjournment of the department, sitting for the purpose of review, shall be recorded in the department’s journal or may be recorded as otherwise prescribed by the department. [Amended by 1957 c.69 §2; 2007 c.616 §14]

Source: Section 308.605 — Entry of corrections and changes; record of meetings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.125 — OR Code / Title 29 / Chapter 311 / Section 311.125
311.125 Entering delinquent taxes on tax roll
Status: in_force

Immediately after receipt of the tax roll each year:

(1) If delinquent tax payments are to be posted to the previous year’s rolls the tax collector shall enter on the roll received, for each property assessment, a memorandum of all taxes then unpaid and delinquent on such property, showing the tax year or years and the amount of such taxes for each such year. Where a continuing tax roll card system is used on which is shown the prior years’ unpaid taxes, no new annual entry or entries need be made until a new card is used to replace the old card. Where the property description for an account in the current tax roll is different than the description of the property for a prior year, but includes a portion or all of the property on which the unpaid taxes are a lien, the full amount of the unpaid taxes shall be shown, and no segregation of the value of the property need be made unless requested pursuant to ORS 311.280 (Payment of taxes on part of property assessed as one parcel) by a person desiring to pay a portion or all of such unpaid taxes.

(2) If delinquent tax payments are to be posted to the current tax roll, the tax collector shall enter on the roll received, for each property assessment, all taxes then unpaid and delinquent on such property, showing the tax year or years and the amount of such taxes for each such year. A segregation of value of the property and of the unpaid taxes applicable to each portion of the property segregated shall be made whenever the property description for an account on the current tax roll is different from a prior year or years, as described in subsection (1) of this section. [Amended by 1965 c.344 §14]

Source: Section 311.125 — Entering delinquent taxes on tax roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.403 — OR Code / Title 29 / Chapter 308a / Section 308a.403
308A.403 Legislative intent
Status: in_force

(1) The Legislative Assembly declares that the protection and preservation of the wildlife resources of this state ought to be encouraged by recognizing wildlife habitat conservation and management as a legitimate land use.

(2) The Legislative Assembly further declares that ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) are intended to allow for the conservation and management of wildlife habitat.

(3) The Legislative Assembly recognizes that the integration of wildlife habitat conservation and management plans with generally accepted agricultural and forestry practices is an important element in exercising good land stewardship. [2003 c.539 §3]

Source: Section 308A.403 — Legislative intent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 318.074 — OR Code / Title 29 / Chapter 318 / Section 318.074
318.074 Disposition of revenue from tax imposed at increased rate
Status: in_force

(1) For tax years beginning on or after January 1, 2013, and before January 1, 2017, any revenue that is received as a result of a rate of tax above 7.5 percent imposed under this chapter and that is in excess of the revenue that would be received under this chapter at a rate of 7.5 percent shall be deposited into the Oregon Rainy Day Fund established by ORS 293.144 (Oregon Rainy Day Fund) .

(2) For tax years beginning on or after January 1, 2017, any revenue that is received as a result of a rate of tax above 7.2 percent imposed under this chapter and that is in excess of the revenue that would be received under this chapter at a rate of 7.2 percent shall be deposited into the Oregon Rainy Day Fund established by ORS 293.144 (Oregon Rainy Day Fund) .

(3) Before the end of each biennium, beginning with the biennium ending on June 30, 2015, the Department of Revenue shall estimate the revenue described in subsection (1) or (2) of this section that is received during the biennium. An amount equal to that estimate shall be transferred into the Oregon Rainy Day Fund established by ORS 293.144 (Oregon Rainy Day Fund) on or before June 30 of each odd-numbered year. [2009 c.747 §4; 2013 s.s. c.5 §9]

Source: Section 318.074 — Disposition of revenue from tax imposed at increased rate; estimate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 307.262 — OR Code / Title 29 / Chapter 307 / Section 307.262
307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability
Status: in_force

(1) Notwithstanding ORS 307.260 (Claiming exemption) , if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 (Property of veterans or surviving spouses) for each tax year following the date of certified disability.

(2) A veteran seeking to obtain an exemption under ORS 307.250 (Property of veterans or surviving spouses) pursuant to this section must file a claim for exemption with the county assessor within six months of the date the federal government agency notifies the veteran of the certified disability.

(3) Notwithstanding subsection (1) of this section, a veteran may not receive an exemption under ORS 307.250 (Property of veterans or surviving spouses) for a tax year that is more than three tax years prior to the tax year in which a claim is filed under this section.

(4) If the county assessor determines that a veteran who has filed a claim under this section meets the requirements of ORS 307.250 (Property of veterans or surviving spouses) for a tax year prior to the current tax year, property taxes collected on the exempt amount for the prior tax year, together with interest at the rate set forth in ORS 311.812 (No interest on refunds under ORS 311.806) , shall be refunded to the veteran. Refunds shall be made from the refund reserve account established under ORS 311.807 (Refund reserve account) . [2001 c.199 §2; 2009 c.41 §3]

Source: Section 307.262 — Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.801 — OR Code / Title 29 / Chapter 319 / Section 319.801
319.801 Appeal to circuit court
Status: in_force

Any person aggrieved by a finding, order or determination by the Department of Transportation under ORS 319.630 (Revocation of license) or 319.790 (Petition for reassessment) may appeal therefrom to the circuit court of the county in which the person resides. Such appeal shall be taken within 60 days from the date of the entry or making of such order, finding or determination and in the manner provided by law for appeals in actions at law. [1959 c.188 §30]

Source: Section 319.801 — Appeal to circuit court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.859 — OR Code / Title 29 / Chapter 316 / Section 316.859
316.859 Addition for amount deducted as qualified business income from pass-through entity
Status: in_force

There shall be added to federal taxable income for Oregon tax purposes the amount allowable as a deduction under section 199A(a) of the Internal Revenue Code for the tax year. [2018 c.108 §10]

Source: Section 316.859 — Addition for amount deducted as qualified business income from pass-through entity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.210 — OR Code / Title 29 / Chapter 319 / Section 319.210
319.210 Billing purchasers
Status: in_force

Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe to the satisfaction of the Department of Transportation the different products shipped thereunder and shall be serially numbered except where other sales invoice controls acceptable to the department are maintained. [Amended by 1955 c.730 §5; 1987 c.610 §9]

Source: Section 319.210 — Billing purchasers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 317.283 — OR Code / Title 29 / Chapter 317 / Section 317.283
317.283 Nonrecognition of transactions with related domestic international sales corporation
Status: in_force

(1) To derive Oregon taxable income, federal taxable income shall be modified to the extent necessary to not recognize for Oregon tax purposes any transaction between the taxpayer and a related domestic international sales corporation. The taxpayer shall be considered to have entered directly into any transactions with third parties that are treated for federal income tax purposes as having been entered into by a related domestic international sales corporation. To satisfy the requirements of this section:

(a) No deduction shall be allowed to any taxpayer for any payment to a related domestic international sales corporation;

(b) No income or expense that would be attributed to a taxpayer but for the provisions of sections 991 to 996 of the Internal Revenue Code shall be treated as attributable to a related domestic international sales corporation; and

(c) No deduction shall be allowed to a taxpayer for interest on DISC-related deferred tax liability paid pursuant to section 995(f) of the Internal Revenue Code.

(2) Notwithstanding subsection (1) of this section, if a domestic international sales corporation is formed on or before January 1, 2014:

(a) A tax shall be imposed under this chapter at a rate of 2.5 percent on any commission received by the domestic international sales corporation on or after January 1, 2013; and

(b) A deduction shall be allowed for commission payments to the domestic international sales corporation made on or after January 1, 2013, if the tax in paragraph (a) of this subsection is imposed on the commission.

(3) As used in this section, “domestic international sales corporation” means a domestic international sales corporation as defined in section 992 of the Internal Revenue Code. [1985 c.802 §22d; 2013 s.s. c.5 §6a; 2014 c.114 §2]

Source: Section 317.283 — Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 323.632 — OR Code / Title 29 / Chapter 323 / Section 323.632
323.632 Offense of unlawful distribution of tobacco products
Status: in_force

(1) A person commits the crime of unlawful distribution of tobacco products if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution tobacco products that do not comply with ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(2) The offense of unlawful distribution of tobacco products is classified as follows:

(a) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals less than $1,000, the offense is a Class A misdemeanor.

(b) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $1,000 or more, but less than $5,000, the offense is a Class C felony classified as crime category 3 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

(c) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $5,000 or more, but less than $10,000, the offense is a Class C felony classified as crime category 5 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

(d) If the amount of tobacco products tax avoided in committing the offense over a 90-day period totals $10,000 or more, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

(3) Tobacco products sold, distributed, possessed, transported or imported in violation of subsection (1) of this section are contraband and subject to seizure and forfeiture. If seized and forfeited under this subsection, the tobacco products shall be destroyed.

(4) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating this section and the proceeds resulting from a violation of this section.

(5) As used in this section, “tobacco products tax” means the amount of tax due under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , if the tax were timely paid upon first distribution of the tobacco products in this state. [2003 c.804 §58; 2007 c.40 §1]

Source: Section 323.632 — Offense of unlawful distribution of tobacco products; forfeiture , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 324.120 — OR Code / Title 29 / Chapter 324 / Section 324.120
324.120 Statement by taxpayer
Status: in_force

(1) The tax imposed by this chapter shall be paid to the Department of Revenue and the person paying the tax shall file with the department at the time the tax is required to be paid, a statement, under oath, on forms prescribed by the department, giving, with other information required, the following:

(a) Full description of the property by lease name, subdivision of quarter section, section, township and range from which the oil or gas was produced;

(b) The name of the producer;

(c) The gross amount of the oil or gas purchased;

(d) The total value of the oil or gas at the price paid, if purchased at time of production;

(e) The formation from which the oil or gas is produced; and

(f) The prevailing market price of oil or gas sold at time of production.

(2) If a purchaser of oil or gas pays the tax, the producer of the oil or gas for which the tax is being paid shall make available to the purchaser all information required under subsection (1) of this section. In lieu of the statement, a purchaser, at time of production, may furnish a true verified copy of the regular settlement sheet in use by such purchaser, if the sheet contains all the information required. [1981 c.889 §6]

Source: Section 324.120 — Statement by taxpayer; other required information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 305.427 — OR Code / Title 29 / Chapter 305 / Section 305.427
305.427 Burden of proof in tax court proceedings
Status: in_force

In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. [1965 c.6 §5; 1995 c.650 §20]

Source: Section 305.427 — Burden of proof in tax court proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.229 — OR Code / Title 29 / Chapter 305 / Section 305.229
305.229 When penalties not imposed
Status: in_force

Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed. [2003 c.317 §5]

Source: Section 305.229 — When penalties not imposed; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.410 — OR Code / Title 29 / Chapter 314 / Section 314.410
314.410 Time limit for notice of deficiency
Status: in_force

(1) At any time within three years after the return was filed, the Department of Revenue may give notice of deficiency as prescribed in ORS 305.265 (Deficiency notice) .

(2) If the department finds that gross income equal to 25 percent or more of the gross income reported has been omitted from the taxpayer’s return, notice of the deficiency may be given at any time within five years after the return was filed.

(3) If the department finds that a return reports or reflects the use of a listed transaction, as defined in ORS 314.307 (Definitions) , and that use of that listed transaction results in a deficiency in tax paid, notice of that deficiency may be given at any time within nine years after the return was filed.

(4) Intentionally left blank —Ed.

(a) The limitations to the giving of notice of a deficiency provided in this section do not apply to a deficiency resulting from false or fraudulent returns, or in cases where no return has been filed.

(b) Intentionally left blank —Ed.

(A) If the Commissioner of Internal Revenue or other authorized officer of the federal government or an authorized officer of another state’s taxing authority makes a change or correction as described in ORS 314.380 (Furnishing copy of federal or other state return or report) (2)(a)(A) and, as a result of the change or correction, an assessment of tax or issuance of a refund is permitted under any provision of the Internal Revenue Code or applicable law of the other state, or pursuant to an agreement between the taxpayer and the federal or other state taxing authority that extends the period in which an assessment of federal or other state tax may be made, then notice of a deficiency under any Oregon law imposing tax upon or measured by income for the corresponding tax year may be mailed within two years after the department is notified by the taxpayer or the commissioner or other tax official of the correction, or within the applicable period prescribed in subsections (1) to (3) of this section, whichever period expires later.

(B) A notice of deficiency mailed pursuant to this paragraph may assert any adjustment necessary to arrive at the correct amount of Oregon taxable income and Oregon tax liability for the tax year for which the federal or other state change or correction is made.

(c) If the taxpayer files an original or amended federal or other state return as described in ORS 314.380 (Furnishing copy of federal or other state return or report) (2)(a)(B), the department may reduce any claim for refund as a result of a change in Oregon tax liability related to the original or amended federal or other state return, but may not give notice of a deficiency for an adjustment to Oregon tax liability following the expiration of the applicable period prescribed in subsections (1) to (3) of this section and paragraph (a) of this subsection.

(5) The tax deficiency must be assessed and notice of tax assessment mailed to the taxpayer or authorized representative, who is authorized in writing, within one year from the date of the notice of deficiency unless an extension of time is agreed upon as prescribed in subsection (7) of this section.

(6) Notwithstanding other provisions of this section, the period for the assessment of any deficiency attributable to any part of the gain realized upon the sale or exchange of the taxpayer’s principal residence, as provided in section 1034 of the Internal Revenue Code (as in effect prior to the repeal of section 1034 of the Internal Revenue Code by the Taxpayer Relief Act of 1997 (P.L. 105-34)), does not expire prior to the expiration of three years from the date the department is notified by the taxpayer of:

(a) The cost of purchasing the new residence which the taxpayer claims results in nonrecognition of any part of such gain;

(b) The taxpayer’s intention not to purchase a new residence; or

(c) A failure to purchase a new residence within the period prescribed in section 1034 of the Internal Revenue Code (as in effect prior to the repeal of section 1034 of the Internal Revenue Code by the Taxpayer Relief Act of 1997 (P.L. 105-34)).

(7) If, prior to the expiration of any period of time prescribed in this section for giving of notice of deficiency or of assessment, the department and the taxpayer consent in writing to the notice of deficiency being mailed or deficiency being assessed after the expiration of such prescribed period, notice of such deficiency may be mailed or the deficiency assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period agreed upon.

(8) In the case of a deficiency attributable to the application to the taxpayer of a net operating loss carryback, notice of such deficiency may be mailed at any time before the expiration of the period within which notice of a deficiency for the taxable year of the net operating loss which results in such carryback may be mailed.

(9) Notwithstanding the other provisions of this section, if any taxpayer agreed with the United States Commissioner of Internal Revenue or the taxing authority of another state for an extension, or renewals thereof, of the period for giving notices of deficiencies and assessing deficiencies in income tax for any year, the period for mailing notices of deficiencies of tax for such years and the period for filing a claim for refund under ORS 314.380 (Furnishing copy of federal or other state return or report) (2)(b) shall expire on the later of:

(a) The expiration of an applicable period described in subsections (1) to (8) or (10) of this section; or

(b) Six months after the date of the expiration of the agreed period for assessing a deficiency.

(10) Intentionally left blank —Ed.

(a) Notwithstanding the other provisions of this section and ORS 314.415 (Refunds) , the period for claiming a refund or giving a notice of deficiency with respect to an item that is shown or required to be shown on a taxpayer’s return and that is attributable to a pass-through entity does not expire prior to three years from the date of the filing of the pass-through entity return to which the item on the taxpayer’s return relates.

(b) As used in this subsection, “pass-through entity” means any entity that is recognized as a separate entity for federal income tax purposes, for which the owners are required to report income, gains, losses, deductions or credits from the entity for federal income tax purposes. [1957 c.632 §14 (enacted in lieu of 316.610 and 317.410); 1959 c.212 §2; 1959 c.591 §20; subsection (8) derived from 1959 c.212 §3 and 1959 c.591 §21; 1963 c.509 §2; 1963 c.627 §1 (referred and rejected); 1969 c.405 §1; 1969 c.493 §§88,88a; 1971 c.507 §1; 1977 c.870 §43; 1983 c.162 §53; 1985 c.602 §5; 1993 c.726 §14; 1997 c.100 §3; 1999 c.74 §3; 1999 c.90 §4a; 2001 c.9 §5; 2005 c.54 §1; 2007 c.568 §18]

Source: Section 314.410 — Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.314 — OR Code / Title 29 / Chapter 317 / Section 317.314
317.314 Taxes on net income or profits imposed by any state or foreign country
Status: in_force

(1) To derive Oregon taxable income, there shall be added to federal taxable income taxes upon or measured by net income or profits imposed by any foreign country (including withholding taxes upon the payment of dividends arising from sources within such foreign country), this state or any state or territory deducted in computing federal taxable income.

(2) There shall be subtracted from federal taxable income the taxes and license fees imposed by counties, cities and other political subdivisions of this state and other states, if such taxes and fees are not deductible in arriving at federal taxable income.

(3) There shall be subtracted from federal taxable income the taxes paid to a foreign country upon the payment of interest or royalties arising from sources within such foreign country, if such taxes are not deductible in arriving at federal taxable income and if the interest or royalties are included in arriving at Oregon taxable income. [1983 c.162 §19; 1984 c.1 §10]

Source: Section 317.314 — Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.754 — OR Code / Title 29 / Chapter 305 / Section 305.754
305.754 Designation of contribution to political party on income tax return
Status: in_force

(1) A resident individual taxpayer who files a full-year Oregon individual income tax return may designate that a contribution be made to the Oregon Political Party Fund for payment to the major or minor political party designated. The resident individual taxpayer shall make the designation by entering a code denoting the party and marking the box provided on the return form pursuant to subsection (2) of this section. The amount designated shall be subtracted from any refund due on the return.

(2) Intentionally left blank —Ed.

(a) The Department of Revenue shall provide, on the face of the full-year Oregon individual income tax return form, a place for resident individual taxpayers to make the designation of a political party provided by this section. The department is not required to add a line to a particular form if this addition would require addition of a page to the return form. All major political parties, as described in ORS 248.006 (Qualification and maintenance of status as major political party) , and all minor political parties, as described in ORS 248.008 (Qualification as minor political party) , shall be listed, with identifying codes, in the instructions to the individual income tax return.

(b) The area on the return form for making the designation shall provide for a checkoff box of $3. The instructions shall adequately explain that any amount designated shall be paid to the political party of the taxpayer’s choice, that the amount designated will decrease the refund of the taxpayer by the designated amount, and that the designation is entirely voluntary.

(3) If a taxpayer filing a full-year Oregon individual income tax return designates more than one political party to receive the contribution, the designation is void and no contribution is made.

(4) If a joint return is filed and only one political party is designated, that political party shall receive a contribution in the total amount designated. If two political parties are designated on a joint return, each political party shall receive a contribution in the amount designated by each joint filer. If more than two parties are designated, the designations are void and no contribution is made.

(5) If an organization that is not a major or minor political party is designated under this section, the designation is void and no contribution is made.

(6) If a designation is void under subsection (3), (4) or (5) of this section, the department shall adjust the return to reflect the amount designated for contribution under this section.

(7) If a taxpayer designates both a contribution to a political party under this section and a contribution pursuant to ORS 305.745 (Inclusion of eligible entities on schedule of tax return) , and the refund due the taxpayer is insufficient to satisfy the designated contribution under ORS 305.745 (Inclusion of eligible entities on schedule of tax return) , the designation under this section is void and no contribution to a political party is made. [2009 c.911 §1]

Note: 305.754 (Designation of contribution to political party on income tax return) to 305.759 (Contribution to political party on income tax return not to be claimed as tax credit) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.754 — Designation of contribution to political party on income tax return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.772 — OR Code / Title 29 / Chapter 314 / Section 314.772
314.772 Business tax credits
Status: in_force

(1) Except as provided in ORS 314.766 (Tax on built-in gain) (5)(b), the tax credits allowed or allowable to a C corporation for purposes of ORS chapter 317 or 318 shall not be allowed to an S corporation. The business tax credits allowed or allowable for purposes of ORS chapter 316 shall be allowed or are allowable to the shareholders of the S corporation.

(2) In determining the tax imposed under ORS chapter 316, as provided under ORS 314.763 (Taxation of shareholder’s income) , on income of the shareholder of an S corporation, there shall be taken into account the shareholder’s pro rata share of business tax credit (or item thereof) that would be allowed to the corporation (but for subsection (1) of this section) or recapture or recovery thereof. The credit (or item thereof), recapture or recovery shall be passed through to shareholders in pro rata shares as determined in the manner prescribed under section 1377(a) of the Internal Revenue Code.

(3) The character of any item included in a shareholder’s pro rata share under subsection (2) of this section shall be determined as if such item were realized directly from the source from which realized by the corporation, or incurred in the same manner as incurred by the corporation.

(4) If the shareholder is a nonresident and there is a requirement applicable for the business tax credit that in the case of a nonresident the credit be allowed in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) , then that provision shall apply to the nonresident shareholder.

(5) As used in this section, “business tax credit” means the following credits: ORS 315.104 (Reforestation) (forestation and reforestation), ORS 315.124 (Small forestland owner using standard practice harvest restrictions) (small forest option), ORS 315.133 (Overtime compensation paid to agricultural workers) (agricultural overtime pay), ORS 315.138 (Screening devices, by-pass devices or fishways) (fish screening, by-pass devices, fishways), ORS 315.141 (Biomass production or collection) (biomass production for biofuel), ORS 315.156 (Crop donation) (crop gleaning), ORS 315.164 (Agriculture workforce housing projects) and 315.169 (Agriculture workforce housing contributor credit) (agriculture workforce housing), ORS 315.176 (Bovine manure production or collection) (bovine manure), ORS 315.204 (Dependent care assistance) (dependent care assistance), ORS 315.208 (Dependent care facilities) (dependent care facilities), ORS 315.213 (Contributions to Office of Child Care) (contributions for child care), ORS 315.237 (Employee and dependent scholarship program payments) (employee and dependent scholarships), ORS 315.271 (Individual development accounts) (individual development accounts), ORS 315.283 (Sale of publicly supported housing) (affordable housing sales), ORS 315.304 (Pollution control facilities) (pollution control facility), ORS 315.326 (Renewable energy development contributions) (renewable energy development contributions), ORS 315.331 (Energy conservation projects) (energy conservation projects), ORS 315.336 (Transportation projects) (transportation projects), ORS 315.341 (Renewable energy resource equipment manufacturing facilities) (renewable energy resource equipment manufacturing facilities), ORS 315.354 (Energy conservation facilities) and 469B.151 (Tax credit for rental housing units) (energy conservation facilities), ORS 315.506 (New business facility in reservation enterprise zone or reservation partnership zone) (tribal taxes on reservation enterprise zones and reservation partnership zones), ORS 315.507 (Electronic commerce in designated enterprise zone) (electronic commerce), ORS 315.514 (Film production development contributions) (film production development contributions), ORS 315.518 (Research conducted by semiconductor company) (semiconductors), ORS 315.523 (Employee training) (employee training programs), ORS 315.533 (Qualified equity investments) (low income community jobs initiative), ORS 315.593 (Short line railroad rehabilitation projects) (short line railroads), ORS 315.640 (University venture development fund contributions) (university venture development funds), ORS 315.643 (Opportunity Grant contributions) (Opportunity Grant Fund contributions), ORS 315.675 (Trust for Cultural Development Account contributions) (Trust for Cultural Development Account contributions), ORS 317.097 (Lending institution loans for housing) (loans for affordable housing), ORS 317.124 (Long term enterprise zone facilities) (long term enterprise zone facilities), ORS 317.147 (Agriculture workforce housing loans) (loans for agriculture workforce housing), ORS 317.152 (Qualified research activities credit) (qualified research expenses) and ORS 317.154 (Alternative qualified research activities credit) (alternative qualified research expenses) and section 9, chapter 774, Oregon Laws 2013 (alternative fuel vehicle contributions). [Formerly 314.752; 2022 c.34 §11; 2022 c.115 §15; 2023 c.298 §11; 2023 c.490 §23]

PASS-THROUGH ENTITIES

Source: Section 314.772 — Business tax credits; allowance to shareholders , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.283 — OR Code / Title 29 / Chapter 307 / Section 307.283
307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
Status: in_force

The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse. [Formerly 307.300]

Source: Section 307.283 — Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.518 — OR Code / Title 29 / Chapter 307 / Section 307.518
307.518 Alternative criteria for exemption
Status: in_force

(1) Property or a portion of property is exempt from taxation as provided under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) if:

(a) The property, if unoccupied, is:

(A) Offered for rental solely as a residence for low income persons; or

(B) Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body;

(b) The property, if occupied, is occupied solely as a residence for low income persons;

(c) An exemption for the property has been approved as provided under ORS 307.523 (Application deadlines) , pursuant to an application filed before July 1, 2030;

(d) The property is owned or being purchased by a nonprofit corporation organized in a manner that meets the criteria for a public benefit corporation or a religious corporation, both terms as defined in ORS 65.001 (Definitions) ;

(e) The property is owned or being purchased by a nonprofit corporation that expends no more than 10 percent of the nonprofit corporation’s annual income from residential rentals for purposes other than the acquisition, maintenance or repair of residential rental property for low income persons or for the provision of on-site child care services for the residents of the rental property; and

(f) The information disclosed on the application filed pursuant to ORS 307.521 (Application for exemption) meets any other criteria adopted by the governing body.

(2) A governing body that adopts the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.

(3) For the purposes of this section, a nonprofit corporation that has only a leasehold interest in property is considered to be a purchaser of that property if:

(a) The nonprofit corporation is obligated under the terms of the lease to pay the ad valorem taxes on the real and personal property used in the rental activity on that property; or

(b) The rent payable has been established to reflect the savings resulting from the exemption from taxation.

(4) A partnership shall be considered a nonprofit corporation for purposes of this section if:

(a) A nonprofit corporation is a general partner of the partnership; and

(b) The nonprofit corporation is responsible for the day-to-day operation of the property that is the subject of the exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) . [1991 c.930 §2; 1993 c.168 §4; 1995 c.79 §121; 1995 c.702 §1; 1997 c.541 §127; 1997 c.752 §6; 1999 c.487 §1; 2001 c.315 §55; 2005 c.94 §37; 2010 c.29 §6; 2013 c.158 §36; 2015 c.310 §2; 2018 c.111 §11; 2019 c.579 §34]

Source: Section 307.518 — Alternative criteria for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.102 — OR Code / Title 29 / Chapter 316 / Section 316.102
316.102 Credit for political contributions
Status: in_force

(1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year:

(a) To a major political party qualified under ORS 248.006 (Qualification and maintenance of status as major political party) or to a committee thereof or to a minor political party qualified under ORS 248.008 (Qualification as minor political party) or to a committee thereof.

(b) To or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the following:

(A) A prospective petition;

(B) A declaration of candidacy;

(C) A certificate of nomination; or

(D) A designation of a principal campaign committee.

(c) To a political committee, as defined in ORS 260.005 (Definitions) , if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS 260.005 (Definitions) , in the manner provided in ORS chapter 260.

(2) The credit allowed by subsection (1) of this section shall be the lesser of:

(a) The total contribution, not to exceed $100 on a joint return or $50 on any other type of return; or

(b) The tax liability of the taxpayer.

(3) A taxpayer may not claim the credit allowed under this section if the taxpayer has federal adjusted gross income in excess of $150,000 on a joint return or $75,000 on any other type of return.

(4) The claim for tax credit shall be substantiated by submission, with the tax return, of official receipts of the candidate, agent, political party or committee thereof or political committee to whom contribution was made. [1969 c.432 §2; 1973 c.119 §3; 1975 c.177 §1; 1977 c.268 §1; 1979 c.190 §413; 1985 c.802 §6; 1987 c.293 §16; 1989 c.986 §1; 1993 c.797 §27; 1995 c.1 §19; 1995 c.712 §104; 1999 c.999 §27; 2013 c.750 §6; 2019 c.579 §49]

Note: Section 34, chapter 913, Oregon Laws 2009, provides:

Sec. 34. (1) A credit may not be claimed under ORS 316.102 (Credit for political contributions) for tax years beginning on or after January 1, 2028.

(2) The amendments to ORS 316.102 (Credit for political contributions) by section 49, chapter 579, Oregon Laws 2019, apply to tax years beginning on or after January 1, 2020, and before January 1, 2028. [2009 c.913 §34; 2013 c.750 §7; 2019 c.579 §48; 2023 c.490 §9]

Source: Section 316.102 — Credit for political contributions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.007 — OR Code / Title 29 / Chapter 316 / Section 316.007
316.007 Policy
Status: in_force

It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to:

(1) Make the Oregon personal income tax law identical in effect to the provisions of the Internal Revenue Code relating to the measurement of taxable income of individuals, estates and trusts, modified as necessary by the state’s jurisdiction to tax and the revenue needs of the state;

(2) Achieve this result by the application of the various provisions of the Internal Revenue Code relating to the definition of income, exceptions and exclusions therefrom, deductions (business and personal), accounting methods, taxation of trusts, estates and partnerships, basis, depreciation and other pertinent provisions relating to gross income as defined therein, modified as provided in this chapter, resulting in a final amount called “taxable income”; and

(3) Impose a tax on residents of this state measured by taxable income wherever derived and to impose a tax on the income of nonresidents that is ascribable to sources within this state. [1969 c.493 §2; 1971 s.s. c.4 §1; 1987 c.293 §1; 1989 c.625 §1; 2003 c.46 §34]

Source: Section 316.007 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317a.143 — OR Code / Title 29 / Chapter 317a / Section 317a.143
317A.143 Rules
Status: in_force

The Department of Revenue is authorized to and shall adopt rules requiring uniformity in application, reporting and collection and otherwise carrying out the purposes of ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) . [2019 c.122 §72]

Source: Section 317A.143 — Rules; uniformity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 311.642 — OR Code / Title 29 / Chapter 311 / Section 311.642
311.642 Compromise property tax payment from purchaser of business personal property
Status: in_force

(1) Intentionally left blank —Ed.

(a) The tax collector of a county may accept from a purchaser of business personal property on which property taxes were delinquent on the date of the purchase transaction a compromise payment that is less than the total outstanding amount of taxes, interest and fees.

(b) The amount of the compromise payment must be equitable in consideration of all the facts and circumstances of the transaction in which the purchaser acquired the property.

(2) Upon receipt of the compromise payment, the tax collector shall release the lien for the taxes on the business personal property that was the subject of the purchase transaction.

(3) Notwithstanding receipt of a compromise payment under this section, the total outstanding amount described in subsection (1)(a) of this section, without reduction for the amount of the compromise payment, remains as:

(a) A personal liability of the owner, or person in possession or control of the property, at the time the property was assessed, arising under ORS 311.455 (Tax on personal property as debt) .

(b) A lien on property, other than the property that was the subject of the purchase transaction, arising under ORS 311.405 (Tax as lien) (3).

(4) Intentionally left blank —Ed.

(a) If the total outstanding amount described in subsection (1)(a) of this section is paid after receipt of a compromise payment, the amount of the compromise payment shall be refunded to the purchaser.

(b) Upon receipt of the total outstanding amount described in subsection (1)(a) of this section, the tax collector shall notify the governing body of the county that a refund is due under this subsection. The refund shall be made without interest in the manner provided in ORS 311.806 (Refund of taxes on real and personal property) . [2015 c.444 §7]

Source: Section 311.642 — Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.739 — OR Code / Title 29 / Chapter 314 / Section 314.739
314.739 Obligation or right of partner to report changes in taxable income or tax liability
Status: in_force

Nothing in ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit) or the amendments to ORS 305.242 (Representation before department or magistrate of designated partnership tax matters) , 314.712 (Partnerships not subject to income tax) , 314.714 (Character of partnership income) or 314.778 (Composite returns of pass-through entities) by sections 6 to 9, chapter 132, Oregon Laws 2019, is intended to affect the obligation or right of a partner subject to the tax imposed under ORS chapter 316, 317 or 318 to report changes in the partner’s taxable income subject to taxation by this state or changes in a taxpayer’s tax liability paid to or owing to this state because of changes or corrections by, or as a result of original or amended returns accepted by:

(1) The Internal Revenue Service, in the case of a partner in a partnership that elects the application of section 6221(b) of the Internal Revenue Code; or

(2) The taxing authority of another state, in the case of any partner or partnership. [2019 c.132 §10]

Note: 314.739 (Obligation or right of partner to report changes in taxable income or tax liability) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 314.739 — Obligation or right of partner to report changes in taxable income or tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.771 — OR Code / Title 29 / Chapter 314 / Section 314.771
314.771 Recapture of LIFO benefits
Status: in_force

(1) Any increase in tax by reason of a recapture of LIFO benefits under section 1363(d) of the Internal Revenue Code shall be payable in four equal installments.

(2) Intentionally left blank —Ed.

(a) The first installment shall be paid on or before the due date for the return of the tax for the last taxable year for which the corporation was a C corporation and the three succeeding installments shall be paid on or before the due date for the corporation’s return for the three succeeding taxable years.

(b) For purposes of this subsection, the due date for returns shall be determined without regard to extensions.

(3) Notwithstanding ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) (7), for purposes of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) (7), interest on each installment that is not paid on or before the date prescribed under subsection (2) of this section for payment of that installment shall accrue only from the due date for that installment.

(4) This section applies in the case of S corporation elections made after December 17, 1987. No refund or interest shall accrue to any taxpayer on account of the retroactive application under this subsection. [Formerly 314.750]

Source: Section 314.771 — Recapture of LIFO benefits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.845 — OR Code / Title 29 / Chapter 314 / Section 314.845
314.845 Certificate of department as evidence
Status: in_force

The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [1957 c.632 §36 (enacted in lieu of 316.750 and 317.545)]

Source: Section 314.845 — Certificate of department as evidence , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.084 — OR Code / Title 29 / Chapter 305 / Section 305.084
305.084 Financial institution data match system
Status: in_force

(1) Financial institutions shall participate in a data match system established by the Department of Revenue, utilizing automated data exchanges to the maximum extent possible.

(2) Using the data match system, not more than once per calendar quarter, each financial institution shall conduct a data match with the department that compares a list of delinquent debtors, identified by name and Social Security number or other taxpayer identification number, against a list of persons who hold accounts at the financial institution to enable the department to identify which, if any, delinquent debtors hold accounts at the financial institution. A financial institution is not required to seek or obtain any information about delinquent debtors beyond any information that is provided to the financial institution by the department.

(3) Each calendar quarter, the department shall pay a fee to each financial institution for conducting the data match provided for in this section. In the first quarter that the department pays a fee under this subsection to a financial institution, the fee may not exceed the lesser of $2,500 or the actual costs incurred by the financial institution in that calendar quarter for conducting the data match. In subsequent calendar quarters, the fee may not exceed the lesser of $150 or the actual costs incurred by the financial institution in that calendar quarter for conducting the data match.

(4) The department may temporarily exempt a financial institution from participation in the data match system under this section if:

(a) The department determines that the participation of the financial institution in the data match system would not be cost-effective for the department;

(b) The department determines that the financial institution’s participation in the data match system would be unduly burdensome for the financial institution; or

(c) The financial institution provides the department with written notice from its supervisory banking authority that it has been determined to be undercapitalized, significantly undercapitalized, or critically undercapitalized, as those terms are defined under 12 C.F.R. 325.103(b) or 12 C.F.R. 702.102(a).

(5) Financial institutions, institution-affiliated parties as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(u)) and institution-affiliated parties as defined in the Federal Credit Union Act (12 U.S.C. 1786(r)) are not liable under state law to any person:

(a) For any disclosure of information to the department under this section;

(b) For encumbering or surrendering any assets held by the financial institution in response to a notice of lien or levy issued by the department; or

(c) For any other action taken in good faith to comply with the requirements of this section. [2017 c.644 §2; 2018 c.98 §9]

Note: See note under 305.081 (Definitions) .

Source: Section 305.084 — Financial institution data match system , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.650 — OR Code / Title 29 / Chapter 311 / Section 311.650
311.650 Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee
Status: in_force

In addition to all other remedies available for the collection of taxes, all taxes levied in any year against real property held under contract of sale, lease or other interest less than fee, as provided in ORS 307.050 (Property of the United States held under contract of sale) and 307.060 (Property of the United States held under lease or other interest less than fee) , shall be a debt due and owing from the person, corporation or association holding the property as of the date of delinquency for taxes on real property for the tax year. If the tax is not paid within one year from such date, the county within which the real property is located may institute for itself, the State of Oregon and all other municipal corporations sharing in such taxes, an action for the collection of the taxes, together with interest, costs and other lawful charges thereon. At the time of commencement of the action the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties either real or personal, of the person, corporation or association.

Source: Section 311.650 — Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.410 — OR Code / Title 29 / Chapter 319 / Section 319.410
319.410 Disposition of tax moneys
Status: in_force

(1) The Department of Transportation shall promptly turn over the license tax to the State Treasurer to be disposed of as provided in ORS 802.110 (Procedures for financial administration) .

(2) The revenue from the license tax collected from the use, sale or distribution of aircraft fuel as imposed by ORS 319.020 (Monthly statement by dealer) (2) shall be transferred upon certification of the department to the State Treasurer, who shall credit the certified amount to the State Aviation Account for the purpose of carrying out the provisions of the state aviation laws. [Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1; 1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17]

Source: Section 319.410 — Disposition of tax moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.508 — OR Code / Title 29 / Chapter 311 / Section 311.508
311.508 Disposition of interest on late payments
Status: in_force

(1) Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (Due dates) (5):

(a) Twenty-five percent of the interest charged and collected under ORS 311.505 (Due dates) shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187 (County Assessment and Taxation Fund) ; and

(b) An additional 25 percent of the interest charged and collected under ORS 311.505 (Due dates) shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187 (County Assessment and Taxation Fund) to the extent the interest would otherwise be distributed to cities or other taxing districts that are not counties or districts within the public school system.

(2) On or before June 15 of each year, the Department of Revenue shall estimate the amount of interest that will be deposited and credited to the County Assessment Function Funding Assistance Account created under ORS 294.184 (County Assessment Function Funding Assistance Account) for the ensuing fiscal year. If the estimate is less than $13 million, the department shall certify to each county treasurer an increase in the percentage specified under subsection (1)(a) of this section to the end that the estimate reaches $13 million. However, no increase in percentage shall be certified that will raise and make available for deposit and credit to the County Assessment Function Funding Assistance Account for the ensuing fiscal year an amount that is in excess of $3 million over the amount estimated under this subsection to be received under subsection (1)(a) of this section for the ensuing fiscal year.

(3) Upon receipt of certification from the department under subsection (2) of this section, the county treasurer shall deposit and credit to the County Assessment and Taxation Fund for the fiscal year to which the certification applies the percentage of the interest charged and collected under ORS 311.505 (Due dates) so certified.

(4) The percentage of the interest on unpaid taxes and penalties required to be deposited and credited to the County Assessment and Taxation Fund under this section shall be deposited and credited in the same manner that the remaining interest is deposited and credited under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) . [1989 c.796 §12; 1991 c.459 §255; 1997 c.782 §10; 1999 c.701 §2]

Source: Section 311.508 — Disposition of interest on late payments; certification of estimated interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.052 — OR Code / Title 29 / Chapter 315 / Section 315.052
315.052 Limitation on transfer or sale of credit
Status: in_force

An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute. [2009 c.288 §3]

Source: Section 315.052 — Limitation on transfer or sale of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.450 — OR Code / Title 29 / Chapter 308 / Section 308.450
308.450 Definitions for ORS 308.450 to 308.481
Status: in_force

As used in ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) :

(1) “Distressed area” means a primarily residential area of a county or city that is designated as a distressed area by the county or city because the area is detrimental to the safety, health and welfare of the community due to the following factors:

(a) Deterioration;

(b) Inadequate or improper facilities;

(c) The existence of unsafe or abandoned structures, including but not limited to a significant number of vacant or abandoned single or multifamily residential units; or

(d) Any combination of these or similar factors.

(2) “Governing body” means the city or county legislative body having jurisdiction over the property for which a limited assessment may be applied for under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(3) “Rehabilitated residential property” means land and the improvements thereon:

(a) That are either single or multifamily residential units or are not residential units but that will become residential units through rehabilitation improvements;

(b) That fail to comply with one or more standards of the state or local building or housing codes applicable at the time the application is filed;

(c) Intentionally left blank —Ed.

(A) That are not less than 25 years of age on January 1 in the year the application is filed with the governing body, and on which sums have been expended after September 13, 1975, and prior to January 1, 2017, for the purpose of making rehabilitation improvements, and which sums in the aggregate equal or exceed five percent of the assessed value of the land and improvements thereon as reflected in the last certified assessment roll next preceding the date on which the application for limited assessment is filed with the governing body pursuant to ORS 308.462 (Qualifications for limited assessment) ; or

(B) On which, regardless of the age of the residential property, sums have been expended or the renovation completed after October 3, 1989, and prior to January 1, 2017, for the purpose of making rehabilitation improvements, and which sums in the aggregate equal or exceed 50 percent of the assessed value of the land and improvements thereon as reflected in the last certified assessment roll next preceding the date on which the applications for limited assessment is filed with the governing body pursuant to ORS 308.462 (Qualifications for limited assessment) ;

(d) In which at least 50 percent of accommodations are for residential use and not for transient occupancy;

(e) If owner-occupied, that are located within a distressed area; and

(f) For which an application is filed with the governing body prior to January 1, 2015.

(4) “Rehabilitation improvements” means modifications to existing structures that are made to achieve a condition of substantial compliance.

(5) “Substantial compliance” means compliance with local building or housing code requirements. It does not mean that all heating, plumbing and electrical systems must be replaced with systems meeting current standards for new construction, notwithstanding that the cost of rehabilitation may exceed 50 percent of the value of the structure before rehabilitation. [1975 c.696 §2; 1977 c.472 §1; 1979 c.768 §1; 1981 c.804 §62; 1985 c.320 §1; 1989 c.1051 §6; 1991 c.459 §133; 1997 c.541 §197; 1997 c.830 §1; 2005 c.94 §48; 2007 c.469 §1]

Source: Section 308.450 — Definitions for ORS 308.450 to 308.481 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.090 — OR Code / Title 29 / Chapter 307 / Section 307.090
307.090 Property of the state, counties and other municipal corporations
Status: in_force

(1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 (Public universities) and all other public or municipal corporations in this state, is exempt from taxation.

(2) Any city may agree with any school district to make payments in lieu of taxes on all property of the city located in any such school district, and which is exempt from taxation under subsection (1) of this section when such property is outside the boundaries of the city and owned, used or operated for the production, transmission, distribution or furnishing of electric power or energy or electric service for or to the public. [Amended by 1953 c.698 §7; 1957 c.649 §1; 1975 c.568 §1; 1977 c.673 §1; 1991 c.851 §2; 2005 c.832 §1; 2009 c.804 §1; 2013 c.768 §125]

Source: Section 307.090 — Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.498 — OR Code / Title 29 / Chapter 305 / Section 305.498
305.498 Magistrates
Status: in_force

(1) The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit as magistrates of the magistrate division at locations within the state as the judge shall determine.

(2) An individual who is appointed as a tax court magistrate shall be a citizen of the United States and a resident of this state and competent to perform the duties of the office.

(3) A full-time, part-time or temporary magistrate shall perform such duties as the judge of the tax court or presiding magistrate may direct.

(4) Intentionally left blank —Ed.

(a) Before entering on the duties of office, each individual employed as a tax court magistrate shall take and subscribe to an oath or affirmation that the individual:

(A) Will support the Constitutions of the United States and of this state and faithfully and honestly discharge the duties of the office.

(B) Does not hold, and while the individual is a magistrate will not hold, a position under any political party.

(b) The oath or affirmation shall be filed in the office of the Secretary of State.

(5) An individual while a magistrate may hold another office or position of profit or pursue another calling or vocation unless holding the office or position or pursuing the calling or vocation:

(a) Is inconsistent with the expeditious, proper and impartial performance of the duties of a magistrate; or

(b) Would interfere with the ability of the magistrate to perform fully the duties of the magistrate’s position.

(6) The judge of the tax court may appoint one of the magistrates as presiding magistrate.

(7) A tax court magistrate and other officers and employees of the magistrate division of the tax court appointed under a personnel plan established by the Chief Justice of the Supreme Court of Oregon are state officers or employees in the exempt service and not subject to ORS chapter 240. However, an officer or employee shall have the right to be dismissed only for just cause after hearing and appeal. [1995 c.650 §2; 2011 c.309 §1]

Source: Section 305.498 — Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.843 — OR Code / Title 29 / Chapter 314 / Section 314.843
314.843 Reporting of information to consumer reporting agency
Status: in_force

(1) As used in this section, “consumer reporting agency” means any person that, for monetary fees or dues or on a cooperative nonprofit basis, regularly engages in whole or in part in the practice of assembling or evaluating consumer credit information or other information on consumers for the purpose of furnishing consumer reports to third parties, and that uses any means or facility of interstate commerce for the purpose of preparing or furnishing consumer reports.

(2) Intentionally left blank —Ed.

(a) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , and subject to rules established by the Department of Revenue, if a taxpayer has neglected or refused to pay any tax and has not filed in good faith an appeal to the tax court within the period required by ORS 305.280 (Time for filing appeals) contesting the tax, the department may:

(A) Report periodically to consumer reporting agencies the name of any taxpayer who is delinquent in the payment of taxes and the amount owed by the taxpayer; and

(B) Otherwise make available to a consumer reporting agency upon its request information regarding the amount of delinquent taxes owed by a taxpayer.

(b) The department shall provide advance notice to the taxpayer concerning the proposed reporting of information to the consumer reporting agencies. The notice must inform the taxpayer:

(A) Of the amount of the tax liability that the department will report to the consumer reporting agencies;

(B) That the department will continue to report the amount of tax liability owed without sending additional notice to the parties;

(C) Of the taxpayer’s right to request an administrative review within 30 days after the date of the notice; and

(D) Of the issues that may be considered on review.

(3) The department shall report information under subsection (2) of this section only to a person that has furnished evidence satisfactory to the department that the person is a consumer reporting agency.

(4) When the department has made a report to a consumer reporting agency under subsection (2) of this section, the department shall promptly notify the consumer reporting agency when the department’s records show that the taxpayer no longer owes delinquent taxes. [2009 c.640 §7]

Source: Section 314.843 — Reporting of information to consumer reporting agency; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.792 — OR Code / Title 29 / Chapter 305 / Section 305.792
305.792 Surplus refund donations to education
Status: in_force

(1) The Department of Revenue shall provide a means by which personal income tax return filers may indicate that a surplus refund credit under ORS 291.349 (Revenue estimate) shall instead be used for funding education.

(2) Intentionally left blank —Ed.

(a) A personal income taxpayer may elect not to claim a surplus refund credit under ORS 291.349 (Revenue estimate) , after offset of any outstanding debt or liability, in order to achieve a corresponding transfer of such moneys from the General Fund to the State School Fund for the support of public elementary and secondary school education. The taxpayer may make the election in the form and manner prescribed by the department by rule.

(b) A taxpayer that indicates that the credit will not be claimed but that nevertheless claims the credit in determining the taxpayer’s tax liability shall be considered to not have made the election under this subsection.

(c) The election not to claim a credit under this subsection may not be revoked by filing an amended return.

(3) Following the determination to credit personal income taxes pursuant to ORS 291.349 (Revenue estimate) , the department shall annually certify to the State Treasurer the total amount of allowable credits that have not been claimed pursuant to an election made under subsection (2) of this section. The certification shall be made on or before December 31 of each year, until the tax year for which the credit would otherwise be claimed becomes a closed tax year. [1999 c.960 §2; 2011 c.299 §2; 2013 c.733 §3; 2016 c.29 §3]

Source: Section 305.792 — Surplus refund donations to education , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.156 — OR Code / Title 29 / Chapter 310 / Section 310.156
310.156 Certain community college library limits
Status: in_force

(1) Notwithstanding ORS 310.155 (Public school system limit) and for purposes of ORS 310.150 (Segregation into categories) , taxes levied or imposed by a community college district to provide a public library system established prior to September 9, 1995, shall be considered to be levied or imposed for the purpose of funding government operations other than the public school system.

(2) As used in this section, “public library system” has the meaning given the term in ORS 357.400 (Definitions for ORS 357.400 to 357.621) (1993 Edition). [1995 c.43 §2; 2019 c.158 §4]

Source: Section 310.156 — Certain community college library limits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 320.100 — OR Code / Title 29 / Chapter 320 / Section 320.100
320.100 Distribution of tax receipts
Status: in_force

(1) All moneys received from the taxes imposed under ORS 320.011 (Amusement device excise tax) and 320.012 (Increase in tax when net receipts exceed specified amounts) , including penalties, shall be paid by the Department of Revenue in the following manner:

(a) Seventy-five percent (75%) of the moneys shall be credited, appropriated or remitted as follows:

(A) Forty-three and two-tenths percent (43.2%) thereof shall be credited to the General Fund to be available for payment of general governmental expenses.

(B) Nine and seven-tenths percent (9.7%) is continuously appropriated to pay the expenses of state and local programs of the Oregon Youth Corps established under ORS 418.650 (Policy) to 418.663 (Employment goals) .

(C) Forty-seven and one-tenth percent (47.1%) thereof shall be remitted to the county treasurers of the several counties of the state. Each county shall receive such share of the moneys as its population, determined by Portland State University, bears to the total population of the counties of the state, as determined by the census last preceding such apportionment.

(b) Twenty-five percent (25%) of the moneys shall be continuously appropriated to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 418.650 (Policy) to 418.663 (Employment goals) .

(2) All revenues received under this section by the treasurers of the several counties shall be placed in the general fund of each county to be expended by the county courts or the board of county commissioners of the several counties for general governmental expenses. [Amended by 1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989 c.786 §3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7; 2013 c.768 §133a; 2019 c.209 §6]

Source: Section 320.100 — Distribution of tax receipts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.530 — OR Code / Title 29 / Chapter 319 / Section 319.530
319.530 Imposition of tax
Status: in_force

(1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of 34 cents per gallon on the use of fuel in a motor vehicle.

(2) Except as otherwise provided in subsections (3) to (6) of this section, 100 cubic feet of fuel used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.

(3) 123.57 cubic feet, or 5.66 pounds, of compressed natural gas used or sold in a gaseous state is taxable at the same rate as one gasoline gallon.

(4) 1.353 gallons, or 5.75 pounds, of liquefied petroleum gas is taxable at the same rate as one gasoline gallon.

(5) 1.71 gallons, or 6.059 pounds, of liquefied natural gas is taxable at the same rate as one diesel gallon.

(6) One kilogram of hydrogen is taxable at the same rate as one gasoline gallon. [Amended by 1959 c.188 §2; 1967 c.463 §2; 1981 c.698 §2; 1981 c.703 §2; 1983 c.727 §§2,6; 1985 c.209 §13; 1987 c.899 §§9,11,15; 1989 c.865 §2; 1991 c.497 §§8,9; 1995 c.311 §1; 2009 c.865 §49; 2013 c.648 §§1,3; 2017 c.750 §§42,43; 2023 c.400 §5]

Source: Section 319.530 — Imposition of tax; rate; fuel unit equivalents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.385 — OR Code / Title 29 / Chapter 305 / Section 305.385
305.385 Agencies to supply licensee and contractor lists
Status: in_force

(1) Upon request of the Department of Revenue, an agency issuing or renewing a license to conduct a business, trade or profession shall annually, on or before March 1, supply the department with a list of specified licenses issued or renewed by the agency during the preceding calendar year.

(2) Upon request of the department, an agency shall annually, on or before March 1, supply the department with a list of specified persons contracting with the agency to provide goods, services or real estate space to the agency during the preceding calendar year.

(3) The lists required by subsections (1) and (2) of this section shall contain the name, address, Social Security or federal employer identification number of each licensee or provider or such other information as the department may by rule require.

(4) Intentionally left blank —Ed.

(a) If the department determines that any licensee or provider has neglected or refused to file any return or to pay any tax and that such person has not filed in good faith a petition before the department contesting the tax, and the department has been unable to obtain payment of the tax through other methods of collection, the Director of the Department of Revenue may, notwithstanding ORS 118.525 (Disclosure of return information) , 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) or any similar provision of law, notify the agency and the person in writing.

(b) Upon receipt of such notice, the agency shall refuse to reissue, renew or extend any license, contract or agreement until the agency receives a certificate issued by the department that the person is in good standing with respect to any returns due and taxes payable to the department as of the date of the certificate.

(c) Upon the written request of the director and after a hearing and notice to the licensee as required under any applicable provision of law, the agency shall suspend the person’s license if the agency finds that the returns and taxes have not been filed or paid and that the licensee has not filed in good faith a petition before the department contesting the tax and the department has been unable to obtain payment of the tax through other methods of collection. For the purpose of the agency’s findings, the written representation to that effect by the department to the agency shall constitute prima facie evidence of the person’s failure to file returns or pay the tax. The department shall have the right to intervene in any license suspension proceeding.

(d) Any license suspended under this subsection shall not be reissued or renewed until the agency receives a certificate issued by the department that the licensee is in good standing with respect to any returns due and taxes payable to the department as of the date of the certificate.

(5) The department may enter into an installment payment agreement with a licensee or provider with respect to any unpaid tax, penalty and interest. The agreement shall provide for interest on the outstanding amount at the rate prescribed by ORS 305.220 (Interest on deficiency, delinquency or refunds) . The department may issue a provisional certificate of good standing pursuant to subsection (4)(b) and (d) of this section which shall remain in effect so long as the licensee or provider fully complies with the terms of the installment agreement. Failure by the licensee or provider to fully comply with the terms of the installment agreement shall render the agreement and the provisional certificate of good standing null and void, unless the department determines that the failure was due to reasonable cause. If the department determines that the failure was not due to reasonable cause, the total amount of the tax, penalty and interest shall be immediately due and payable, and the department shall notify any affected agency that the licensee or provider is not in good standing. The agency shall then take appropriate action under subsection (4)(b) and (d) of this section.

(6) No contract or other agreement for the purpose of providing goods, services or real estate space to any agency shall be entered into, renewed or extended with any person, unless the person certifies in writing, under penalty of perjury, that the person is, to the best of the person’s knowledge, not in violation of any tax laws described in ORS 305.380 (Definitions for ORS 305.385) (4).

(7) The certification under subsection (6) of this section shall be required for each contract and renewal or extension of a contract or may be provided on an annual basis. A certification shall not be required for a contract if the consideration for the goods, services or real estate space provided under the contract is no more than $1,000.

(8) Intentionally left blank —Ed.

(a) The requirements of the certification under subsection (6) of this section shall be subject to the rules adopted by the department in accordance with this section.

(b) The department may by rule exempt certain contracts from the requirements of subsection (6) of this section. [1987 c.843 §7; 1989 c.656 §1; 1997 c.99 §36]

Source: Section 305.385 — Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.142 — OR Code / Title 29 / Chapter 308 / Section 308.142
308.142 “Property” and “property tax account” defined
Status: in_force

For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution:

(1) “Property” means:

(a) All property included within a single property tax account; or

(b) In the case of property that is centrally assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(2) “Property tax account” means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 (Contents of assessment roll) for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640 (Assessment and taxation of personal property of small private railcar companies) . [1997 c.541 §7; 1999 c.223 §7]

308.145 [1983 c.307 §2; renumbered 223.322 (Proration of unpaid installments) in 1987]

Source: Section 308.142 — “Property” and “property tax account” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308a.709 — OR Code / Title 29 / Chapter 308a / Section 308a.709
308A.709 Circumstances when additional taxes are not imposed
Status: in_force

Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 (Additional taxes upon disqualification) if:

(1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:

(a) Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domain or the threat or imminence thereof.

(b) Acquired by purchase, agreement or donation under ORS 390.121 (Powers of commission) (relating to State Parks and Recreation Commission acquisitions).

(c) Acquired by a city, county, metropolitan service district created under ORS chapter 268 or park and recreation district organized under ORS chapter 266 for public recreational purposes or for the preservation of scenic or historic places.

(d) Acquired for wildlife management purposes under ORS 496.146 (Additional powers of commission) .

(e) Land that ceases to be located within the boundaries of an exclusive farm use zone as the result of a change in the boundaries of the zone or removal of the zone following an action by the governing body of the county or city that:

(A) Was not requested or initiated by the owner of the land; or

(B) Was requested by:

(i) The State Parks and Recreation Department for public park purposes under ORS 390.121 (Powers of commission) ; or

(ii) The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146 (Additional powers of commission) .

(f) Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, a lien for additional taxes and interest may not attach on the day preceding the day of transfer of the forestland to the governmental agency.

(2) Intentionally left blank —Ed.

(a) At the time of disqualification, the land is public property that was leased or rented to a taxable owner as described in ORS 307.110 (Public property leased or rented by taxable owner) and the reason for the disqualification is the termination of the lease under which the land was assessed.

(b) As used in this subsection, “the time of disqualification” means the date on which the lease was terminated. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]

Source: Section 308A.709 — Circumstances when additional taxes are not imposed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.625 — OR Code / Title 29 / Chapter 305 / Section 305.625
305.625 State and political subdivisions are employers for purpose of withholding city or county income tax
Status: in_force

If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then the State of Oregon or any political subdivision is considered to be an employer as to its employees who come within the jurisdictional limits of the ordinance of the city or county. [1969 c.574 §1]

Source: Section 305.625 — State and political subdivisions are employers for purpose of withholding city or county income tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.493 — OR Code / Title 29 / Chapter 305 / Section 305.493
305.493 Fees for transcripts or copies of records
Status: in_force

(1) The judge of the tax court elected or appointed under ORS 305.452 (Election and term of judge) may establish a fee for comparing, or for preparing and comparing, a transcript of the record. The fee established under this subsection may not exceed the fees charged and collected by the clerks of the circuit court.

(2) Intentionally left blank —Ed.

(a) The Chief Justice of the Supreme Court by order may establish fees for copies of tax court records, for services relating to those records and for other services that the tax court, the clerk of the tax court or the State Court Administrator acting as court administrator for the tax court is authorized or required to perform.

(b) The Chief Justice may not establish:

(A) A fee for the location or inspection of court records; or

(B) A fee for a service under this subsection if the fee is otherwise specified by statute.

(3) The fee established by the Chief Justice under subsection (2) of this section for paper copies of records may not exceed 25 cents per page, except for records for which additional services are required. If additional services are required, fees for providing the records are subject to ORS 192.324 (Copies or inspection of public records) . [Formerly 305.500; 2009 c.53 §2]

Source: Section 305.493 — Fees for transcripts or copies of records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.292 — OR Code / Title 29 / Chapter 316 / Section 316.292
316.292 Credit for taxes paid another state
Status: in_force

(1) For purposes of this section, an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state.

(2) Notwithstanding the limitations contained in ORS 316.082 (Credit for taxes paid another state) and 316.131 (Credit allowed to nonresident for taxes paid to state of residence) , if an estate or trust is a resident of this state and also a resident of another state, the estate or trust shall be allowed a credit against the taxes imposed under this chapter for income taxes imposed by and paid to the other state, subject to the following conditions:

(a) Credit shall be allowed only for the proportion of the taxes paid to the other state as the income taxable under this chapter and also subject to tax in the other state bears to the entire income upon which the taxes paid to the other state are imposed.

(b) The credit shall not exceed the proportion of the tax payable under this chapter as the income subject to tax in the other state and also taxable under this chapter bears to the entire income taxable under this chapter. [1969 c.493 §45; 1985 c.802 §10; 1991 c.838 §7]

Source: Section 316.292 — Credit for taxes paid another state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 309.150 — OR Code / Title 29 / Chapter 309 / Section 309.150
309.150 Appeals of personal property value upon summary or accelerated collection of taxes
Status: in_force

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) and 311.480 (Property tax due upon bankruptcy) , shall be heard by a property value appeals board in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238; 2023 c.29 §31]

Note: The amendments to 309.150 (Appeals of personal property value upon summary or accelerated collection of taxes) by section 31, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.150 (Appeals of personal property value upon summary or accelerated collection of taxes) . Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) and 311.480 (Property tax due upon bankruptcy) , shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard.

Source: Section 309.150 — Appeals of personal property value upon summary or accelerated collection of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 317.479 — OR Code / Title 29 / Chapter 317 / Section 317.479
317.479 Limitation on use of preacquisition losses to offset built-in gain
Status: in_force

(1) Preacquisition losses, as described under section 384 of the Internal Revenue Code, to the extent allocated or apportioned to Oregon, with the additions, subtractions, modifications and other adjustments required for purposes of this chapter, shall not be considered in determining the taxable income or loss under ORS 317.010 (Definitions) .

(2) If any preacquisition loss, as described in subsection (1) of this section, may not offset a recognized built-in gain by reason of section 384 of the Internal Revenue Code, such gain shall not be taken into account in determining under ORS 317.476 (Net losses of prior years) the amount of such loss which may be carried to other taxable years.

(3) In any case in which a preacquisition loss, as described in subsection (1) of this section, for any taxable year is subject to limitation under subsection (1) of this section and a taxable loss from such taxable year is not subject to such limitation, taxable income shall be treated as having been offset first by the loss subject to such limitation.

(4) The definitions contained in section 384(c) of the Internal Revenue Code shall apply for purposes of this section, except that where appropriate, gain, loss and items of income shall be determined as allocated or apportioned to Oregon and with the additions, subtractions, modifications and other adjustments contained in this chapter.

(5) Section 384(b) and (c)(5) and (6) of the Internal Revenue Code shall be applied for purposes of this section in a manner consistent with ORS 317.705 (Definitions) to 317.715 (Tax return of corporation in affiliated group making consolidated federal return) , 317.720 (Computation of taxable income) and 317.725 (Adjustments to prevent double taxation or deduction) . [Formerly 317.377; 2007 c.323 §2]

Source: Section 317.479 — Limitation on use of preacquisition losses to offset built-in gain , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 310.228 — OR Code / Title 29 / Chapter 310 / Section 310.228
310.228 Determination of state replacement obligation
Status: in_force

(1) Based on the constitutional reduction amounts computed under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) , the Department of Revenue shall determine the statewide total amount of constitutionally required reduction certified under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) (8), excluding statutory reduction amounts, for:

(a) School districts;

(b) Education service districts;

(c) Community college districts; and

(d) Community college service districts.

(2) Amounts appropriated to districts in the categories described in subsection (1) of this section for the fiscal year that equal the amounts determined under subsection (1) of this section shall constitute the state’s replacement obligation under section 11 (9), Article XI of the Oregon Constitution. [1997 c.541 §29a]

Source: Section 310.228 — Determination of state replacement obligation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 314.256 — OR Code / Title 29 / Chapter 314 / Section 314.256
314.256 Lobbying expenditures
Status: repealed

(1) If a tax is imposed upon an organization under section 6033(e) of the Internal Revenue Code (proxy tax on lobbying expenditures) for any tax year, a like tax is imposed for the tax year upon the same amount as taxed for federal tax purposes, as allocated or apportioned to Oregon. The rate of the tax shall be the rate specified in ORS 317.061 (Tax rate) . The tax shall be assessed and collected under the applicable provisions of this chapter and ORS chapter 305.

(2) Any organization that is required to include on a federal return the information described in section 6033(e)(1) of the Internal Revenue Code shall file a copy of the federal return containing the information with the Department of Revenue.

(3) The department may determine by rule the method by which the tax described in subsection (1) of this section is allocated and apportioned to Oregon.

(4) If section 6033(e) of the Internal Revenue Code (relating to the proxy tax on lobbying expenditures) is repealed or otherwise eliminated by Act of the United States, this section is repealed as of the applicable date of the repeal or elimination of the proxy tax under section 6033(e) of the Internal Revenue Code. [1995 c.556 §37; 1997 c.839 §49]

Source: Section 314.256 — Lobbying expenditures; proxy tax; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.415 — OR Code / Title 29 / Chapter 305 / Section 305.415
305.415 Service of papers and process
Status: in_force

Except as otherwise provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) , the mailing by registered or certified mail of any pleading, decision, order, notice or process, other than a subpoena, in respect to proceedings before the court shall be sufficient service thereof. [1961 c.533 §25]

Source: Section 305.415 — Service of papers and process , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.875 — OR Code / Title 29 / Chapter 319 / Section 319.875
319.875 Prohibitions
Status: in_force

(1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Transportation under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) to which the person is not entitled.

(3) No person shall intentionally aid or assist another person to violate any provision of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . [1959 c.188 §§40,41,42]

Source: Section 319.875 — Prohibitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.135 — OR Code / Title 29 / Chapter 308 / Section 308.135
308.135 Trustee or personal representative separately assessed
Status: in_force

When any person is assessed as trustee, guardian, executor or administrator:

(1) A designation of the representative character shall be added to the name of the person.

(2) The assessment shall be entered in a separate line from the individual assessment of the person.

(3) The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . [Amended by 1981 c.804 §33]

308.140 [1983 c.307 §1; renumbered 223.317 (Apportionment of special assessment among parcels in subsequent partition of tract) in 1987]

Source: Section 308.135 — Trustee or personal representative separately assessed; valuation of property held as representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.457 — OR Code / Title 29 / Chapter 316 / Section 316.457
316.457 Department may require copy of federal return
Status: in_force

If directed to do so by the Department of Revenue, through regulations or instructions upon the state income tax return form, every taxpayer required by this chapter to file an income tax return with the department shall also file with such return a true copy of the federal tax return filed by the taxpayer pursuant to the requirements of the Internal Revenue Code for the same taxable year. The department may, in its discretion, promulgate regulations or instructions that permit taxpayers to submit specified excerpts from federal returns in lieu of submitting copies of the entire federal return. The federal return or any part thereof required to be filed with the state income tax return is incorporated in and shall be a part of the state income tax return. [1969 c.493 §66; 1977 c.872 §6]

Source: Section 316.457 — Department may require copy of federal return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 312.110 — OR Code / Title 29 / Chapter 312 / Section 312.110
312.110 Removal of property from foreclosure proceedings
Status: in_force

At any time prior to judgment, any parcel of real property may be removed from the foreclosure proceeding by payments such as would have prevented inclusion of the property in the foreclosure list, plus any additional interest or penalty accrued; except that after the first publication of the foreclosure list any person seeking to remove any property from the foreclosure proceeding shall pay, in addition to the particular amounts of taxes and interest otherwise required, a penalty of five percent of the total amount of taxes and interest charged against the property. The penalty and fee shall be in lieu of all publication costs and other charges in connection with the foreclosure proceeding. On receipt of the payments as to a particular property, prior to the filing of the application for judgment, the tax collector shall make the proper entries in the tax roll and shall remove the property from the foreclosure list and proceeding. Subsequent to filing of the application for judgment, no property may be removed from the foreclosure list and proceeding except on order entered by the court. The removal of any property from the foreclosure list and proceeding, as provided in this section, does not release the property from the lien of any unpaid tax thereon, but the unpaid taxes shall remain valid and subsisting liens as though the foreclosure proceeding had not been instituted. [Amended by 1983 c.472 §1; 1987 c.311 §6; 2003 c.576 §419]

Source: Section 312.110 — Removal of property from foreclosure proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 308a.324 — OR Code / Title 29 / Chapter 308a / Section 308a.324
308A.324 Prepayment of additional taxes
Status: in_force

(1) The amount determined to be due under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(2) The amounts under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.780]

Source: Section 308A.324 — Prepayment of additional taxes; extending taxes on tax roll; collection; distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.595 — OR Code / Title 29 / Chapter 315 / Section 315.595
315.595 Preliminary certification
Status: in_force

(1) Prior to construction of a short line railroad rehabilitation project, a taxpayer may apply to the Department of Transportation for preliminary certification of the project in the manner prescribed by rules adopted under this section, which must include:

(a) Timelines and deadlines for submission of application materials;

(b) A description of the information required by the department to determine that the taxpayer qualifies for the credit allowed under ORS 315.593 (Short line railroad rehabilitation projects) ;

(c) Criteria for determining the amount of the tax credit allowed under ORS 315.593 (Short line railroad rehabilitation projects) , including standards for what constitutes completion of a short line railroad rehabilitation project;

(d) The process by which an applicant will be notified of an incomplete application and the time allowed for the applicant to provide the missing information; and

(e) The month and date by which the department must notify an applicant of the preliminary certification decision and the potential amount of the tax credit for which the applicant has received preliminary certification.

(2) Intentionally left blank —Ed.

(a) If the total amount of potential tax credits allowed under ORS 315.593 (Short line railroad rehabilitation projects) for all taxpayers that have applied for preliminary certification would exceed the limit in ORS 315.603 (Tax credit limit for biennium) , the department shall allocate the tax credits allowed under ORS 315.593 (Short line railroad rehabilitation projects) so that no railroad is allowed more than $400,000 for any tax year.

(b) After applying the limitation in paragraph (a) of this subsection, if the total amount of potential tax credits allowed under ORS 315.593 (Short line railroad rehabilitation projects) for all taxpayers that have applied for preliminary certification exceeds the limit in ORS 315.603 (Tax credit limit for biennium) , the department shall allocate the available amount among taxpayers proportionally, based on the amount each taxpayer would have otherwise received under ORS 315.593 (Short line railroad rehabilitation projects) . [2019 c.579 §9; 2021 c.528 §26; 2023 c.545 §3]

Source: Section 315.595 — Preliminary certification; application; allocation priority; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.028 — OR Code / Title 29 / Chapter 316 / Section 316.028
316.028 Determination of net operating loss, carryback and carryforward
Status: in_force

(1) In the computation of state taxable income the net operating loss, net operating loss carryback and net operating loss carryforward shall be the same as that contained in the Internal Revenue Code as it applies to the tax year for which the return is filed and shall not be adjusted for any changes or modifications contained in this chapter or by the case law of this state.

(2) In the case of a nonresident, the net operating loss deduction, net operating loss carryback and net operating loss carryforward shall be that described in subsection (1) of this section which is attributable to Oregon sources.

(3) If any provision in ORS 316.047 (Transitional provision to prevent doubling income or deductions) or 316.127 (Income of nonresident from Oregon sources) appears to require an adjustment to a net operating loss, net operating loss carryback or net operating loss carryforward contrary to the provisions of this section, that adjustment shall not be made. [Formerly 316.014]

Source: Section 316.028 — Determination of net operating loss, carryback and carryforward , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.638 — OR Code / Title 29 / Chapter 311 / Section 311.638
311.638 Public access to electronic notices
Status: in_force

The Secretary of State shall provide the public with access to information relating to electronic notices of warrants and release and cancellation of warrants transmitted for filing pursuant to ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) under the same conditions, in the same form and to the same extent that the Secretary of State provides information relating to financing statements the Secretary of State files pursuant to ORS chapter 79. [2015 c.444 §4]

Source: Section 311.638 — Public access to electronic notices , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 320.357 — OR Code / Title 29 / Chapter 320 / Section 320.357
320.357 Exemption of military facilities used for temporary occupancy
Status: in_force

Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by:

(1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or

(2) Employees or agents of the department. [2021 c.525 §47]

Note: See first note under 320.308 (Exemptions) .

Note: 320.357 (Exemption of military facilities used for temporary occupancy) was added to and made a part of 320.300 (Definitions for ORS 320.300 to 320.365) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 320.357 — Exemption of military facilities used for temporary occupancy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.612 — OR Code / Title 29 / Chapter 323 / Section 323.612
323.612 Seizure and forfeiture of contraband tobacco products
Status: in_force

(1) Any contraband tobacco products found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject to forfeiture. If seized and forfeited under this subsection, the tobacco products shall be destroyed.

(2) Notwithstanding ORS 305.280 (Time for filing appeals) , a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [2003 c.804 §57]

Source: Section 323.612 — Seizure and forfeiture of contraband tobacco products; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.075 — OR Code / Title 29 / Chapter 311 / Section 311.075
311.075 Tax collecting obligations transferred to tax collector
Status: in_force

(1) The rights, duties and obligations of a sheriff legally incurred under contracts, leases and business transactions, entered into with respect to duties, functions and powers transferred by the county court of the county to another officer designated as tax collector shall, upon the date ordered by the court, be transferred to the tax collector of the county. For the purpose of succession to such rights, duties and obligations, the tax collector shall constitute a continuation of the sheriff and not a new authority, and the tax collector shall exercise and perform such rights, duties and obligations with the same force and effect as if they had not been transferred.

(2) The transfer of duties, functions and powers as authorized by ORS 311.070 (Tax collecting functions of sheriff transferred to designated tax collector) shall not affect any proceeding, prosecution, action or suit pending at the time of the transfer.

(3) Such a transfer shall not relieve any person of any obligation with respect to any tax or other charge, interest, penalty, forfeiture or any other liability, duty or obligation accrued under or with respect to the duties, functions and powers transferred as provided by ORS 311.070 (Tax collecting functions of sheriff transferred to designated tax collector) . [1973 c.305 §3]

PREPARING TAX ROLLS; RESTORATION AFTER DAMAGE

Source: Section 311.075 — Tax collecting obligations transferred to tax collector; pending proceedings unaffected , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.655 — OR Code / Title 29 / Chapter 311 / Section 311.655
311.655 Companies assessed by Department of Revenue
Status: in_force

(1) Except as provided in ORS 308.640 (Assessment and taxation of personal property of small private railcar companies) and 308.820 (Tax as a lien) , all taxes assessed and levied against the properties, both real and personal, of companies specified in ORS 308.515 (Department to make annual assessment of designated utilities and companies) shall be a debt due and owing from such companies and shall constitute a lien as of July 1 of the year of assessment on all the real and personal property of such companies within this state. Such taxes shall become delinquent whenever any specified installment is not paid on or before its due date as provided in ORS 311.505 (Due dates) .

(2) Whenever taxes so assessed and levied against any of such companies are not paid before the date of delinquency thereof, the county in which the taxes are due and owing immediately shall institute for itself, the State of Oregon, and all other municipal corporations sharing in the taxes, an action to collect the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of commencement of the action the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such company or companies, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. The county clerk of the county where the action is commenced shall immediately issue writs of attachment and garnishment on application by the district attorney of the county. The writs shall be directed to the sheriffs of as many counties as the district attorney deems necessary. The Department of Revenue immediately shall be notified of the tax delinquency of the company and of the commencement of the action.

(3) If the defendant in an action commenced pursuant to subsection (2) of this section operates or has properties in more than one county in the state, the Department of Revenue shall be made a party plaintiff in the action. If taxes so assessed and levied against the defendant by any other county of the state are also delinquent, such county or counties shall also be made parties plaintiff in the action.

(4) At any time after delinquency the tax collector of any county in which personal property taxes are due and owing may in addition to the county’s right to commence an action as provided in subsection (2) of this section, issue a warrant to enforce payment thereof in the manner provided for in ORS 311.610 (Warrants to enforce payments of taxes on personal property) and 311.620 (Service of warrant) and cause the warrant to be filed as provided in ORS 311.625 (Recordation of warrant in lien record) . [Amended by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48]

Source: Section 311.655 — Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.810 — OR Code / Title 29 / Chapter 319 / Section 319.810
319.810 Time limitation on service of notice of additional tax
Status: in_force

Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed. [Amended by 1959 c.188 §31]

Source: Section 319.810 — Time limitation on service of notice of additional tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.215 — OR Code / Title 29 / Chapter 305 / Section 305.215
305.215 Conflicting claims for personal income tax items
Status: in_force

(1) When persons file conflicting returns or reports addressing an item of income, deduction or credit allowed under the personal income tax laws, the Department of Revenue may examine all conflicting claims. After examining the claims, the department shall notify each person reporting the item that the department shall make a joint determination to resolve the conflict. Each notified person shall provide the information from the person’s income tax returns or reports that supports the person’s position, together with all records, data or other evidence providing the necessary supporting material to the information shown on the income tax return. All such material shall be available for inspection by the other person, notwithstanding any provision of ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) . If any person fails or refuses to provide the information in part or in whole, the department shall make its determination on the basis of all the information and evidence supplied. The provisions of this chapter relating to the administration of the personal income tax laws apply to the determination.

(2) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.560 (Appeals procedure generally) , each person shall make available to the court information from the person’s income tax returns or reports supporting that person’s position, together with all evidence or supporting data furnished to or subpoenaed by the Department of Revenue, as well as such other information as may be presented to the court in the manner otherwise provided for in the hearing of cases in the Oregon Tax Court. If any person fails or refuses to appear or bring such information in part or in whole, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding any provision of ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) . [1979 c.690 §11; 1985 c.345 §4; 1987 c.293 §61; 2005 c.94 §18; 2017 c.22 §1]

Source: Section 305.215 — Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.517 — OR Code / Title 29 / Chapter 307 / Section 307.517
307.517 Criteria for exemption
Status: in_force

(1) Property or a portion of the property is exempt from taxation as provided under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) if:

(a) The property is:

(A) Offered for rent; or

(B) Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body;

(b) The property, if occupied, is occupied solely by low income persons;

(c) The required rent payment reflects the full value of the property tax exemption;

(d) The exemption has been approved as provided in ORS 307.523 (Application deadlines) , pursuant to an application filed before July 1, 2030;

(e) The housing units on the property were constructed after the local governing body adopted the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) ; and

(f) The information disclosed on the application filed pursuant to ORS 307.521 (Application for exemption) meets any other criteria adopted by the governing body.

(2) A governing body that adopts the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.

(3) For the purposes of subsection (1) of this section, a person that has only a leasehold interest in property is deemed to be a purchaser of that property if:

(a) The person is obligated under the terms of the lease to pay the ad valorem taxes on the real and personal property used in this activity on that property; or

(b) The rent payable has been established to reflect the savings resulting from the exemption from taxation. [1989 c.803 §2; 1997 c.752 §5; 2005 c.94 §36; 2015 c.310 §1; 2018 c.111 §10; 2019 c.579 §33]

Source: Section 307.517 — Criteria for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.105 — OR Code / Title 29 / Chapter 311 / Section 311.105
311.105 Certificate of taxes levied or imposed
Status: in_force

(1) After the assessor has completed the apportionment, extension and imposition of taxes on property on the assessment roll, the assessor shall make a certificate, in duplicate, containing a list of all taxing districts, and the following information:

(a) Based on the amounts determined under ORS 310.153 (Total amount to be raised for each taxing district and item) , the assessor shall list the total amount of taxes on property levied or imposed on property within the county by each district, the total amount of each special assessment and of each kind of fee or other charge authorized or required by law to be placed upon the tax roll for each district.

(b) There shall be deducted from the amount in paragraph (a) of this subsection any loss caused by truncating the tax rate as required by ORS 310.090 (Computation of rate for each item of tax) .

(c) The total amount, paragraphs (a) minus (b) of this subsection, of taxes, assessments, fees and other charges to be raised for each district by the tax roll and any property tax amounts to be paid by the state and the total thereof.

(d) The total amount of taxes on property actually imposed on property in the county by each district within the limits of section 11b, Article XI of the Oregon Constitution.

(e) The total amount of loss in each category identified in ORS 310.150 (Segregation into categories) by district due to proration of taxes on property, which is the total amount of taxes to be levied or charged, less the amount actually imposed.

(f) The amount to be imposed by the tax collector against real property, against personal property, and against property assessed pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(2) The assessor shall include on the roll only taxes on property certified under ORS 310.060 (Notice certifying taxes) that are imposed on property subject to ad valorem taxation and other amounts specifically authorized by law to be included on the roll.

(3) The certificate also shall contain the list required under ORS 310.147 (Code area system) .

(4) The assessor shall deliver one copy of the certificate to the county clerk. [Amended by 1963 c.238 §6; 1965 c.344 §12; 1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11; 1991 c.459 §229; 1993 c.270 §53; 1995 c.79 §143; 1997 c.541 §274]

Source: Section 311.105 — Certificate of taxes levied or imposed; preparation; contents; delivery , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 306.152 — OR Code / Title 29 / Chapter 306 / Section 306.152
306.152 Training session for property value appeals board pools
Status: in_force

Once each year the Department of Revenue shall conduct a training session of not more than four days’ duration dedicated to the schooling of persons whose names appear in the pools described in ORS 309.067 (Pool of members) in the functions of the property value appeals board. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97; 2023 c.29 §11]

Note: The amendments to 306.152 (Training session for property value appeals board pools) by section 11, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

306.152 (Training session for property value appeals board pools) . Once each year the Department of Revenue shall conduct a training session of not more than four days’ duration dedicated to the schooling of persons whose names appear in the pools described in ORS 309.067 (Pool of members) in the functions of the board of property tax appeals.

Source: Section 306.152 — Training session for property value appeals board pools , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 305.489 — OR Code / Title 29 / Chapter 305 / Section 305.489
305.489 Considerations in adopting rules
Status: in_force

The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 (Findings and policy) when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, in order to ensure that the rules that the department adopts promote the objectives of quick and efficient resolution of these appeals. [2005 c.345 §14; 2015 c.36 §7]

Note: See note under 305.487 (Findings and policy) .

Source: Section 305.489 — Considerations in adopting rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.765 — OR Code / Title 29 / Chapter 316 / Section 316.765
316.765 Additional personal exemption credit for spouse of person with severe disability
Status: in_force

(1) An additional personal exemption credit in the same amount as allowed under ORS 316.758 (Additional personal exemption credit for persons with severe disabilities) for a taxpayer with a severe disability shall be allowed for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse:

(a) Has a severe disability;

(b) Has no gross income for the calendar year in which the taxable year of the taxpayer begins; and

(c) Is not the dependent of another taxpayer.

(2) In the case of a joint return, each spouse who has a severe disability shall be allowed the additional credit in the amount provided under ORS 316.758 (Additional personal exemption credit for persons with severe disabilities) if the spouse otherwise qualifies under this section.

(3) For purposes of this section, the determination of whether the spouse has a severe disability shall be made as of the close of the taxable year of the taxpayer except that if the spouse dies during such taxable year such determination shall be made as of the time of the death of the spouse. [Formerly 316.137; 1985 c.345 §11; 1987 c.293 §29; 2007 c.70 §87]

Note: Section 43, chapter 913, Oregon Laws 2009, provides:

Sec. 43. A credit may not be claimed under ORS 316.765 (Additional personal exemption credit for spouse of person with severe disability) for tax years beginning on or after January 1, 2016. [2009 c.913 §43]

Source: Section 316.765 — Additional personal exemption credit for spouse of person with severe disability; conditions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.844 — OR Code / Title 29 / Chapter 316 / Section 316.844
316.844 Special computation of gain or loss where farm use value used
Status: in_force

(1) Notwithstanding any other provision of this chapter, when gain or loss that is included in federal taxable income is derived from the disposition of property and the gain, loss or basis computed with respect to that disposition involves, in whole or in part, property that was valued at the property’s value for farm use or as forestland under ORS 118.155 (1995 Edition), then there shall be added to federal taxable income the difference between the taxable gain or loss that would otherwise be determined under this chapter and the gain or loss that would be taxable had the basis for federal tax purposes been computed using the forest or farm use value provided for under ORS 118.155 (1995 Edition) instead of the basis computed pursuant to section 1014 of the Internal Revenue Code.

(2) This section applies to gains and losses from dispositions of property acquired from a decedent, or from property the basis of which is computed in whole or in part with respect to property acquired from a decedent, whose death occurred before January 1, 1987. [Formerly 316.081; 1987 c.646 §13; 1997 c.99 §19]

Source: Section 316.844 — Special computation of gain or loss where farm use value used , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).