ORS § 316.221 — OR Code / Title 29 / Chapter 316 / Section 316.221
316.221 Disposition of withheld amounts
Status: in_force

(1) Notwithstanding ORS 316.168 (Employer required to file combined quarterly tax report) or 316.502 (Distribution of revenue to General Fund) , the Department of Revenue shall deposit into a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) amounts that are withheld and paid to the department under ORS 316.220 (Alternative withholding requirements for qualifying film production compensation) and that equal the amounts reported to the department by the Oregon Film and Video Office under ORS 316.220 (Alternative withholding requirements for qualifying film production compensation) (5).

(2) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) or other law concerning the disclosure of tax information, the department may send copies of withholding reports filed under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) by a certificate holder and statements of the amounts actually withheld by a certificate holder to the Oregon Film and Video Office.

(3) Amounts necessary to reimburse the department for the expenses of the department in administering this section and ORS 316.220 (Alternative withholding requirements for qualifying film production compensation) , not to exceed one-half of one percent of amounts deposited in the suspense account described in subsection (1) of this section, are continuously appropriated to the department from the suspense account. The balance of the suspense account shall be transferred to the Greenlight Oregon Labor Rebate Fund established under section 2, chapter 559, Oregon Laws 2005. [2005 c.559 §5]

Source: Section 316.221 — Disposition of withheld amounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 310.143 — OR Code / Title 29 / Chapter 310 / Section 310.143
310.143 Certification of taxes on taxable property subject to 1990 Measure 5 limits
Status: in_force

(1) Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be certified to the assessor each year, as provided under ORS 310.060 (Notice certifying taxes) . Except as otherwise specifically provided by law, any tax, fee, charge or assessment that is not a tax on property or is not imposed on property subject to ad valorem taxation shall not be certified to the assessor. Each tax certified shall be certified in whichever of the following forms is applicable:

(a) In dollars and cents in either the total amount to be raised from all property in the unit;

(b) In dollars and cents per property; or

(c) As a rate per $1,000 of assessed value.

(2) If any unit of local government imposes on property that is subject to ad valorem taxation a tax on property, as defined in ORS 310.140 (Legislative findings) , that is not certified to the assessor under ORS 310.060 (Notice certifying taxes) for imposition and collection, and a court of competent jurisdiction determines that the tax is subject to the limits of section 11b, Article XI of the Oregon Constitution, the unit of local government shall pay any refunds ordered by the court. No refunds shall be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on any property that also is subject to the challenged tax.

(3) Notwithstanding ORS 311.806 (Refund of taxes on real and personal property) , when any unit of local government certifies a tax on property to be collected by the tax collector, and the amount of the tax on individual properties is calculated by the unit of local government, any claim for refund of such taxes due to an error in calculation of the amount of the tax shall be made to the unit of local government within the same time and in the same manner as claims for refund are to be made under ORS 311.806 (Refund of taxes on real and personal property) . The unit of local government shall pay any refunds it determines to be due to errors in calculation of the amount of the tax out of the funds available to the unit of local government. Such refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made.

(4) Notwithstanding ORS 311.806 (Refund of taxes on real and personal property) , when any entity that is not a unit of local government certifies an amount specifically authorized by law to be included on the roll to be collected by the tax collector, and the amount on individual properties is calculated by the entity, any claim for refund of the amount due to an error in calculation of the amount shall be made to the entity within the same time and in the same manner as claims for refunds are to be made under ORS 311.806 (Refund of taxes on real and personal property) (2). The entity shall pay any refunds it determines to be due to errors in calculation of the amount out of the funds available to the entity. The refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made. [1991 c.459 §211; 1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259]

Source: Section 310.143 — Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 319.740 — OR Code / Title 29 / Chapter 319 / Section 319.740
319.740 Action by Attorney General to collect delinquency
Status: in_force

(1) Whenever any user or seller is delinquent in the payment of any obligation under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the Department of Transportation may transmit notice of the delinquency to the Attorney General who shall at once proceed to collect by appropriate legal action the tax and penalty due.

(2) In any suit brought to enforce the rights of the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , a certificate by the department showing the delinquency is prima facie evidence of the amount of the obligation, of the delinquency thereof and of compliance by the department with all provisions of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) relating to the obligation. [Amended by 1959 c.188 §25]

Source: Section 319.740 — Action by Attorney General to collect delinquency; certificate of department as evidence , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.585 — OR Code / Title 29 / Chapter 305 / Section 305.585
305.585 Local government petitions concerning taxes of another local government under 1990 Measure 5
Status: in_force

(1) A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI of the Oregon Constitution apply to a tax, fee, charge or assessment of another local government unit if the boundaries of both units include common territory and if the petitioning local government unit will lose or has lost revenue because of the tax, fee, charge or assessment that is the subject of the petition.

(2) The petitioner shall file a petition with the clerk of the tax court at its principal office in Salem, Oregon. The petition shall name the local government unit that imposes the tax, fee, charge or assessment as respondent. Such filing in the tax court shall constitute the perfection of the petition. The clerk of the tax court shall serve the respondent local government unit by mailing a copy of the petition to the recording officer or chief administrative officer of the local government unit. The clerk also shall serve a copy of the petition upon the Oregon Department of Justice.

(3) The petition shall state the facts and grounds upon which the petitioner contends that the tax, fee, charge or assessment at issue is not subject to the limits of section 11b, Article XI of the Oregon Constitution. The case shall proceed thereafter in the manner provided for appeals concerning ad valorem property tax assessments. ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) shall apply to such actions.

(4) The petition shall be filed not later than 30 days after the date the respondent local government unit filed its certificate required under ORS 310.060 (Notice certifying taxes) with the county assessor. [1991 c.459 §26a; 1995 c.79 §111; 1995 c.650 §74; 1999 c.340 §10; 2005 c.225 §6]

Source: Section 305.585 — Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.120 — OR Code / Title 29 / Chapter 305 / Section 305.120
305.120 Enforcement of tax laws
Status: in_force

(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.

(2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues. [Formerly 306.140]

Source: Section 305.120 — Enforcement of tax laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.047 — OR Code / Title 29 / Chapter 314 / Section 314.047
314.047 Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)
Status: in_force

(1) The amendments to statutes by sections 23 to 52, chapter 660, Oregon Laws 2001, apply to transactions or activities occurring on or after January 1, 2001, in tax years beginning on or after January 1, 2001.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Tax Relief Extension Act of 1999 (P.L. 106-170) and the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519), apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2001, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under the amendments to statutes by sections 23 to 52, chapter 660, Oregon Laws 2001, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2001, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to statutes by sections 23 to 52, chapter 660, Oregon Laws 2001, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required on account of the amendments to statutes by sections 23 to 52, chapter 660, Oregon Laws 2001, for a tax year beginning before January 1, 2001, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2001, and before January 1, 2002, is filed, whichever period expires later. [2001 c.660 §53]

Note: 314.047 (Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)) 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.

Note: Legislative Counsel has substituted “chapter 660, Oregon Laws 2001,” for the words “of this 2001 Act” in section 53, chapter 660, Oregon Laws 2001, compiled as 314.047 (Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . The sections for which substitution otherwise would be made may be determined by referring to the 2001 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.047 — Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.905 — OR Code / Title 29 / Chapter 319 / Section 319.905
319.905 Department of Transportation to adopt rules for collecting road usage charge
Status: in_force

The Department of Transportation shall provide by rule for the collection of the road usage charges imposed under ORS 319.885 (Per-mile road usage charge) , including penalties and interest imposed on delinquent charges. [2013 c.781 §7]

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

Source: Section 319.905 — Department of Transportation to adopt rules for collecting road usage charge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.466 — OR Code / Title 29 / Chapter 314 / Section 314.466
314.466 Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
Status: in_force

The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise. [1977 c.870 §23 (enacted in lieu of 314.405, 314.455, 314.460 and 314.465); 1995 c.650 §34]

Source: Section 314.466 — Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.340 — OR Code / Title 29 / Chapter 323 / Section 323.340
323.340 Reporting requirements for distributors
Status: in_force

(1) On or before the 20th day of January, April, July and October, every distributor shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) A distributor holding more than one distributor’s license and having centralized accounting may file one composite report combining the information required of each license location under subsection (1) of this section. [1965 c.525 §73; 1971 c.416 §1; 1999 c.62 §15]

Source: Section 323.340 — Reporting requirements for distributors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 320.345 — OR Code / Title 29 / Chapter 320 / Section 320.345
320.345 Collector reimbursement charges
Status: in_force

(1) On or after January 1, 2001, a unit of local government that imposed a local transient lodging tax on December 31, 2000, and allowed a transient lodging tax collector to retain a collection reimbursement charge on that tax, may not decrease the rate of the collection reimbursement charge.

(2) A unit of local government that imposes a new local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues. The unit of local government may increase the rate of the collection reimbursement charge.

(3) A unit of local government that increases a local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues, including revenues that would have been collected without the increase. The unit of local government may increase the rate of the collection reimbursement charge.

(4) A unit of local government may not offset the loss of local transient lodging tax revenues caused by collection reimbursement charges allowed under this section by:

(a) Increasing the rate of the local transient lodging tax;

(b) Decreasing the percentage of total local transient lodging tax revenues used to fund tourism promotion or tourism-related facilities; or

(c) Increasing or imposing a new fee solely on transient lodging tax collectors or tourism promotion agencies that are funded by the local transient lodging tax. [2003 c.818 §10; 2013 c.610 §11]

Source: Section 320.345 — Collector reimbursement charges , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.701 — OR Code / Title 29 / Chapter 311 / Section 311.701
311.701 Senior Property Tax Deferral Revolving Account
Status: in_force

(1) There is established in the State Treasury the Senior Property Tax Deferral Revolving Account to be used by the Department of Revenue for the purpose of making the payments to:

(a) County tax collectors of property taxes deferred for tax years beginning on or after January 1, 1983, as required by ORS 311.676 (State to pay counties amount equivalent to deferred taxes) .

(b) The appropriate local officer of special assessment improvement amounts deferred on or after October 15, 1983, as required by ORS 311.730 (Payments by state to local officers) .

(c) The department for its expenses in administering the property tax and special assessment senior deferral programs.

(2) The Senior Property Tax Deferral Revolving Account may include a reserve for payment of department administrative expenses.

(3) All sums of money received by the Department of Revenue under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) as repayments of deferred property taxes or under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) as repayments of deferred special assessment improvement amounts, including the interest accrued under ORS 311.674 (Listing of tax-deferred property) (3) or 311.711 (Duties of bond lien docket or assessment lien record officer) (3) shall, upon receipt, be credited to the revolving account and are continuously appropriated to the department for the purposes of subsection (1) of this section.

(4) Intentionally left blank —Ed.

(a) If there are not sufficient moneys in the revolving account to make the payments required by subsection (1) of this section, and the amount appropriated from the General Fund is not sufficient when added together with the moneys in the revolving account to provide an amount sufficient to make the required payments, the State Treasurer, in the capacity of investment officer for the Oregon Investment Council, may lend to the Department of Revenue such amounts as may be necessary to make the payments.

(b) The State Treasurer may lend moneys that may be invested as provided in ORS 293.701 (Definitions for ORS 293.701 to 293.857) to 293.857 (Separate accounts for each local government) .

(c) Any moneys lent under this subsection shall be repaid within five years together with interest at a rate determined by the State Treasurer and consistent with the investment standards of ORS 293.721 (General objective of investments) and 293.726 (Standard of judgment and care in investments) . [1983 c.550 §12; 1985 c.167 §1; 1995 c.257 §1; 2001 c.716 §27; 2005 c.749 §4; 2009 c.885 §10; 2011 c.723 §17]

Source: Section 311.701 — Senior Property Tax Deferral Revolving Account; sources; uses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.811 — OR Code / Title 29 / Chapter 307 / Section 307.811
307.811 Essential community provider long term care facilities
Status: in_force

(1) Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax year as an essential community provider long term care facility under ORS 443.895 (Exemption from ad valorem property taxation for certain facilities) shall be exempt from ad valorem property taxation.

(2) Intentionally left blank —Ed.

(a) In order for the long term care facility to be exempt from taxation under this section, the owner of the facility shall file with the county assessor a copy of a certificate issued by the Department of Human Services under ORS 443.895 (Exemption from ad valorem property taxation for certain facilities) , certifying the facility as an essential community provider long term care facility.

(b) The certificate must be filed with the assessor on or before April 1 preceding the tax year for which the exemption is being claimed.

(c) Notwithstanding paragraph (b) of this subsection, a certificate may be filed with the assessor on or before December 31 of the tax year if accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value of the property to which the certificate applies.

(3) As used in this section and ORS 307.808 (Findings and declarations) , “long term care facility” means a nursing facility, assisted living facility, residential care facility or adult foster home as defined in ORS 443.705 (Definitions for ORS 443.705 to 443.825) . [1999 c.476 §2]

Source: Section 307.811 — Essential community provider long term care facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.900 — OR Code / Title 29 / Chapter 319 / Section 319.900
319.900 Department of Transportation to establish methods for recording and reporting mileage
Status: in_force

(1) As used in this section, “open system” means an integrated system based on common standards and an operating system that has been made public so that components performing the same function can be readily substituted or provided by multiple providers.

(2) Intentionally left blank —Ed.

(a) The Department of Transportation, in consultation with the Road User Fee Task Force, shall establish the methods for recording and reporting the number of miles that subject vehicles travel on highways.

(b) When taking action under this subsection, the department shall consider:

(A) The accuracy of the data collected;

(B) Privacy options for persons liable for the per-mile road usage charge;

(C) The security of the technology;

(D) The resistance of the technology to tampering;

(E) The ability to audit compliance; and

(F) Other relevant factors that the department deems important.

(c) The department shall establish at least one method of collecting and reporting the number of miles traveled by a subject vehicle that does not use vehicle location technology.

(d) Intentionally left blank —Ed.

(A) The department shall adopt standards for open system technology used in methods established under this subsection.

(B) In adopting standards pursuant to this paragraph, the department shall collaborate with agencies of the executive department as defined in ORS 174.112 (“Executive department” defined) to integrate information systems currently in use or planned for future use.

(3) The department shall provide the persons liable for the per-mile road usage charge the opportunity to select a method from among multiple options for collecting and reporting the metered use by a subject vehicle of the highways in Oregon. [2013 c.781 §6]

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

Source: Section 319.900 — Department of Transportation to establish methods for recording and reporting mileage , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 312.240 — OR Code / Title 29 / Chapter 312 / Section 312.240
312.240 Vacation of judgment
Status: in_force

Whenever the court vacates or sets aside a judgment of foreclosure with respect to any particular property, the court shall determine the value of any improvements placed on the property by the county or by any purchaser from the county, and shall give judgment therefor and collect the same from the claimant before putting the claimant in possession. [Amended by 2003 c.576 §429]

Source: Section 312.240 — Vacation of judgment; determining value of improvements by purchaser and rendering judgment therefor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 307.125 — OR Code / Title 29 / Chapter 307 / Section 307.125
307.125 Property of forest protection agencies
Status: in_force

All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression. [1957 c.189 §1; 1965 c.253 §138]

(Institutional, Religious, Fraternal, Interment Properties)

Source: Section 307.125 — Property of forest protection agencies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.763 — OR Code / Title 29 / Chapter 314 / Section 314.763
314.763 Taxation of shareholder’s income
Status: in_force

(1) The shareholder’s pro rata share of the income of an S corporation is subject to tax under ORS chapter 316. In determining the tax imposed under ORS chapter 316 of a shareholder for the shareholder’s taxable year in which the taxable year of the S corporation ends (or for the final taxable year of a shareholder who dies, or of a trust or estate that terminates, before the end of the corporation’s taxable year), there shall be taken into account the shareholder’s pro rata share of the corporation’s separately stated items of income, loss or deduction and nonseparately computed income or loss, as determined under or for purposes of section 1366 of the Internal Revenue Code (including but not limited to section 1366(d) and (e) of the Internal Revenue Code), with the modifications, additions and subtractions provided under this chapter and ORS chapter 316.

(2) Each item of shareholder income, gain, loss or deduction has the same character for a shareholder under this chapter and ORS chapter 316 as it has for federal income tax purposes. If an item is not characterized for federal income tax purposes, it has the same character for a shareholder as if realized directly from the source from which realized by the S corporation or incurred in the same manner as incurred by the S corporation.

(3) In any case where it is necessary to determine the gross income of a shareholder for purposes of ORS chapter 316, such gross income shall include the shareholder’s pro rata share of the gross income of the S corporation.

(4) If any tax is imposed under ORS 314.766 (Tax on built-in gain) for any taxable year on an S corporation, for purposes of subsection (1) of this section, the amount of each recognized built-in gain for such taxable year shall be reduced by its proportionate share of such tax.

(5) If any tax is imposed under ORS 314.767 (Tax on excess net passive income) on an S corporation, for purposes of subsection (1) of this section, each item of passive investment income shall be reduced by an amount which bears the same ratio to the amount of such tax as the amount of such item bears to the total passive investment income for the taxable year. [Formerly 314.734]

Source: Section 314.763 — Taxation of shareholder’s income; computation; character of income, gain, loss or deduction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.640 — OR Code / Title 29 / Chapter 315 / Section 315.640
315.640 University venture development fund contributions
Status: in_force

(1) There shall be allowed 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, based on amounts contributed in the tax year to a university venture development fund established under ORS 350.550 (Purposes of funds) , to the extent the university that established the fund issued a tax credit certificate to the taxpayer.

(2) The total amount of the credit allowed to a taxpayer shall equal 60 percent of the contribution amount stated on the tax credit certificate, but may not exceed $600,000.

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

(4) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such 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.

(5) In the case of a credit allowed under this section for purposes of ORS chapter 316:

(a) A nonresident shall be allowed the credit in the same manner and subject to the same limitations as a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 (Taxable year) or if the Department of Revenue terminates the taxpayer’s tax year under ORS 314.440 (Tax as debt) , the credit shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(6) A taxpayer claiming a credit under this section shall add to federal taxable income for Oregon tax purposes any amount that is deducted for federal tax purposes and that also serves as the basis for the credit allowed under this section.

(7) All universities that issue tax credit certificates under this section shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) . [Formerly 315.521]

Note: Section 27, chapter 913, Oregon Laws 2009, provides:

Sec. 27. A credit may not be claimed under ORS 315.640 (University venture development fund contributions) if the initial tax year in which the credit would otherwise be allowed begins on or after January 1, 2030. [2009 c.913 §27; 2013 c.750 §43; 2016 c.31 §1; 2021 c.525 §4; 2023 c.490 §15]

Source: Section 315.640 — University venture development fund contributions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.113 — OR Code / Title 29 / Chapter 308a / Section 308a.113
308A.113 Disqualification of exclusive farm use zone farmland
Status: in_force

(1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) by:

(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland;

(b) Removal of the land from any exclusive farm use zone; or

(c) Establishing a nonfarm dwelling on the land under ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) .

(2) Notwithstanding subsection (1)(a) of this section, the county assessor shall not disqualify land that has been receiving special assessment if the land is not being farmed because:

(a) The effect of flooding substantially precludes normal and reasonable farming during the year; or

(b) Severe drought conditions are declared under ORS 536.700 (“Drainage basin” defined) to 536.780 (Water conservation or curtailment plan) .

(3) Intentionally left blank —Ed.

(a) Disqualification under subsection (1)(a) of this section is reversed if the taxpayer:

(A) Notifies the assessor in writing pursuant to ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) of the taxpayer’s intention to seek certification for a remediation plan; and

(B) Presents a certified remediation plan to the assessor within one year after the date of disqualification.

(b) In addition to the grounds for disqualification under subsection (1)(a) of this section, the assessor may disqualify land granted farm use special assessment pursuant to a remediation plan upon:

(A) Discovery, or notice from an extension agent of the Oregon State University Extension Service, that the plan is not being implemented substantially as certified; or

(B) Discovery, or notice from the owner, tenant or lessee or from an extension agent of the Oregon State University Extension Service, that the plan as certified is no longer necessary, practicable or effective.

(4) Intentionally left blank —Ed.

(a) Notwithstanding ORS 308.210 (Assessing property) , 308A.062 (Qualification of exclusive farm use zone farmland) , 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) , if disqualification occurs as a result of the discovery that the land is no longer in farm use, then, regardless of when during the assessment year discovery is actually made, disqualification by the county assessor shall occur as of the January 1 assessment date of the assessment year in which discovery is made.

(b) Paragraph (a) of this subsection shall apply only if the notice of disqualification required under ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted.

(5) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [Formerly 308.397; 2009 c.776 §3]

Source: Section 308A.113 — Disqualification of exclusive farm use zone farmland; reversal for remediation plan , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 321.700 — OR Code / Title 29 / Chapter 321 / Section 321.700
321.700 Definitions for ORS 321.700 to 321.754
Status: in_force

As used in ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) :

(1) “Common ownership” means direct ownership by one or more individuals or ownership by a corporation, partnership, association or other entity in which an individual owns a majority interest.

(2) “Contiguous” means having a common boundary that is greater than a single point.

(3) “Contiguous parcels”:

(a) Includes parcels separated by public or county roads, state highways, nonnavigable streams or nonnavigable rivers.

(b) Does not include parcels that are separated by an interstate highway, a navigable stream or a navigable river, unless there is an underpass, a bridge or another direct access between the separated parcels.

(4) “Department” means the Department of Revenue.

(5) “Eastern Oregon” means that portion of the State of Oregon lying east of a line beginning at the intersection of the northern boundary of the state and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the state.

(6) “Forestland” means land that meets the definition of forestland under ORS 321.257 (Definitions for ORS 321.257 to 321.390) if the land is located in western Oregon or land that meets the definition of forestland in ORS 321.805 (Definitions for ORS 321.805 to 321.855) if located in eastern Oregon.

(7) “Harvest” means the point at which timber that has been cut, severed or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.

(8) “Land class” means a forestland land class described in ORS 321.210 (Proposed specially assessed values) or eastern Oregon forestland.

(9) “Owner of timber” has the meaning given that term in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) .

(10) “Parcel” means a quantity of land that is capable of being described in a single description by a closed traverse, as one or more subsections or sections of a township, as one or more lots, blocks or tracts in a subdivision or as one or more tax lots.

(11) “Small tract forestland” means forestland subject to assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and from which the harvesting of timber is subject to severance taxation under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(12) “Taxpayer” means the owner of timber at time of harvest.

(13) “Timber” includes logs that are capable of being measured in board feet and that meet or exceed minimum sawmill grade and other forest products determined by the Department of Revenue by rule.

(14) “Unit of proper measurement” means any unit of measurement commonly used in the timber industry for measuring timber and harvested timber products.

(15) “Western Oregon” means that portion of the State of Oregon lying west of a line beginning at the intersection of the northern boundary of the state and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the state. [2003 c.454 §1]

Source: Section 321.700 — Definitions for ORS 321.700 to 321.754 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317.127 — OR Code / Title 29 / Chapter 317 / Section 317.127
317.127 Long Term Enterprise Zone Fund
Status: repealed

(1) The Long Term Enterprise Zone Fund is established, separate and distinct from the General Fund.

(2) Amounts credited to the Long Term Enterprise Zone Fund are continuously appropriated to the Department of Revenue for the purpose of making the distributions to local taxing districts described in ORS 317.131 (Distribution of funds to local governments) .

(3) Amounts in the Long Term Enterprise Zone Fund remaining unexpended on June 30 of the end of a biennium are transferred to the General Fund. [2001 c.292 §11]

317.128 [Formerly 317.077; repealed by 1987 c.769 §20]

Source: Section 317.127 — Long Term Enterprise Zone Fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308a.371 — OR Code / Title 29 / Chapter 308a / Section 308a.371
308A.371 Additional taxes
Status: in_force

(1) The amount determined to be due under ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) 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.368 (Additional taxes upon withdrawal from riparian land designation) shall be added to the tax extended against the entire parcel of land of which the riparian land is a part 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 308.799]

Source: Section 308A.371 — Additional taxes; payment; collection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317.950 — OR Code / Title 29 / Chapter 317 / Section 317.950
317.950 Assessment of deficiency
Status: in_force

If the Department of Revenue finds that unrelated business taxable income, or any portion thereof, has not been assessed, it may, at any time within three years after the return was filed, or in case no return was filed within five years from the time the return should have been filed, compute the tax and give notice to the corporation of the amount due, including penalty and interest thereon. These limitations to the assessment of such tax or additional tax, including penalty and interest thereon, do not apply to the assessment of additional taxes, and penalty and interest thereon, upon false or fraudulent returns or in cases where with a fraudulent intent no return has been filed. ORS 314.410 (Time limit for notice of deficiency) is also applicable to the extent that it is not inconsistent with the provisions of this section. [1959 c.356 §6]

Source: Section 317.950 — Assessment of deficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.061 — OR Code / Title 29 / Chapter 314 / Section 314.061
314.061 Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 21, 23, 24, 26, 27 and 29 to 32, chapter 82, Oregon Laws 2010, apply to transactions or activities occurring on or after January 1, 2010, in tax years beginning on or after January 1, 2010.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and the Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2010, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.013 (Determination of federal adjusted gross income) , 317.010 (Definitions) , 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.013 (Determination of federal adjusted gross income) , 317.010 (Definitions) , 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.013 (Determination of federal adjusted gross income) , 317.010 (Definitions) , 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, for a tax year beginning before January 1, 2010, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2010, and before January 1, 2011, is filed, whichever period expires later. [2010 c.82 §33]

Note: 314.061 (Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)) 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.

Note: Legislative Counsel has substituted “chapter 82, Oregon Laws 2010,” for the words “this 2010 Act” in section 33, chapter 82, Oregon Laws 2010, compiled as 314.061 (Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . The sections for which substitution otherwise would be made may be determined by referring to the 2011 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.061 — Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 306.113 — OR Code / Title 29 / Chapter 306 / Section 306.113
306.113 Legislative findings
Status: in_force

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding. [1997 c.782 §1]

Note: 306.113 (Legislative findings) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 306.113 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 307.530 — OR Code / Title 29 / Chapter 307 / Section 307.530
307.530 Termination if property held for future development or other purpose
Status: in_force

An exemption granted under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) shall be immediately terminated and additional taxes imposed as provided in ORS 307.531 (Termination of exemption without notice) if the exempt property:

(1) Is being held for future development of low income rental housing; and

(2) Is used for any purpose other than the provision of low income rental housing. [1997 c.752 §10]

Source: Section 307.530 — Termination if property held for future development or other purpose; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.844 — OR Code / Title 29 / Chapter 307 / Section 307.844
307.844 Zone designation
Status: in_force

(1) Intentionally left blank —Ed.

(a) A city may designate an area within the city as a vertical housing development zone.

(b) A county may designate as a vertical housing development zone an area that is subject to a goal exception for residential use approved under ORS 197.732 (Goal exceptions) .

(2) With the prior consent of the governing body of each city in which a proposed vertical housing development zone is to be located, a county may designate any area within each city that has given consent for vertical housing development zone designation as a vertical housing development zone.

(3) A city and a county, or any combination of cities and counties, may designate an area within each jurisdiction as a vertical housing development zone.

(4) A local taxing district may elect not to participate in a vertical housing development zone. A local taxing district that elects not to participate may continue to impose taxes on property otherwise exempt from ad valorem property tax under ORS 307.864 (Partial property tax exemption) .

(5) A city or county must consider the potential for displacement of households within a proposed vertical housing development zone before designating the zone.

(6) Intentionally left blank —Ed.

(a) Before designating a vertical housing development zone, a city or county, as applicable, must notify the local taxing districts, other than the city or county, that have territory in the proposed vertical housing development zone of the city’s or county’s intention to designate a vertical housing development zone.

(b) The notice required under paragraph (a) of this subsection must be sent by regular mail and must:

(A) Describe the proposed vertical housing development zone;

(B) Explain the partial exemption described in ORS 307.864 (Partial property tax exemption) that would apply if the proposed zone is designated; and

(C) Explain the process by which a local taxing district may elect not to participate in the vertical housing development zone.

(c) Notice of the election of a district listed in ORS 198.010 (“District” defined for chapter) or 198.180 (“District” defined for ORS 198.190) not to participate in the vertical housing development zone must be received by the city or county, as applicable, within 30 days after the district receives the notice required under paragraph (a) of this subsection.

(7) Intentionally left blank —Ed.

(a) Not sooner than 60 days after sending the notice required under subsection (6)(a) of this section, the governing body of the city or county that seeks to designate a vertical housing development zone may adopt an ordinance or resolution designating the vertical housing development zone and describing the area and boundaries of the zone. The ordinance or resolution may include additional criteria for certification of a vertical housing development project that do not conflict with the requirements described in ORS 307.858 (Project certification requirements) .

(b) As soon as practicable after adopting the ordinance or resolution designating the zone, the governing body shall notify the assessor of the county in which the zone is located of the designation of the zone and the districts that elected not to participate in the zone. [Formerly 285C.453; 2015 c.507 §2; 2017 c.326 §2; 2021 c.476 §7]

Source: Section 307.844 — Zone designation; local taxing district election to not participate in zone; notification of local taxing districts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.730 — OR Code / Title 29 / Chapter 319 / Section 319.730
319.730 Collection of delinquent payment by seizure and sale of motor vehicle
Status: in_force

(1) Whenever any user is delinquent in the payment of any obligation imposed under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the Department of Transportation may proceed to collect the amount due from the user in the manner prescribed in this section.

(2) The department shall seize any motor vehicle subject to the lien provided for by ORS 319.700 (Tax as lien against motor vehicle) and thereafter sell it at public auction to pay such obligation and any and all costs that may have been incurred on account of the seizure and sale.

(3) Notice of the intended sale and the time and place thereof shall be given to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle. The notice shall be given in writing at least 10 days before the date set for the sale by enclosing it in an envelope addressed to the user at the address as it appears in the records of the department and, in the case of any person appearing of record to have an interest in the motor vehicle, addressed to the person at the last-known residence or place of business, and depositing the envelope in the United States mail, postage prepaid. In addition, the notice shall be published at least three times, the first of which shall be not less than 10 days before the date set for the sale, in a newspaper of general circulation published in the county in which the motor vehicle seized is to be sold. If there is no newspaper of general circulation in the county, the notice shall be posted in three public places in the county for such period of 10 days.

(4) The notice shall contain a description of the motor vehicle to be sold, together with a statement of the amount due under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the name of the user and the further statement that unless such amount is paid before the time fixed in the notice the motor vehicle will be sold in accordance with law and such notice.

(5) The department shall then proceed to sell the motor vehicle in accordance with the law and the notice, and shall deliver to the purchaser a bill of sale which shall vest title in the purchaser. If upon any such sale the moneys received exceed the amount due to the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) from the delinquent user, the excess shall be returned to the user and the receipt obtained therefor. If any person having an interest in or lien upon the motor vehicle has filed with the department prior to the sale notice of such interest or lien, the department shall withhold payment of any such excess to the user pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the user shall not be available, the department shall deposit the excess with the State Treasurer as trustee for the user or for the heirs, successors or assigns of the user. [Amended by 1999 c.59 §79]

Source: Section 319.730 — Collection of delinquent payment by seizure and sale of motor vehicle , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 317.713 — OR Code / Title 29 / Chapter 317 / Section 317.713
317.713 Group losses as offset to income of subsidiary paying preferred dividends
Status: in_force

If the use of group losses to offset income of a subsidiary paying dividends on preferred stock is limited under section 1503(f) of the Internal Revenue Code, a like limitation shall apply for purposes of this chapter. For purposes of applying section 1503(f) of the Internal Revenue Code, “group losses” and “separately computed taxable income” shall be determined by taking into consideration only that income and loss which is allocated or apportioned to Oregon, with the additions, subtractions, modifications and other adjustments under this chapter and ORS chapter 314. [1991 c.457 §14]

Source: Section 317.713 — Group losses as offset to income of subsidiary paying preferred dividends , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.730 — OR Code / Title 29 / Chapter 305 / Section 305.730
305.730 Financial report of entity
Status: in_force

(1) Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter.

(2) The financial report shall contain, in detail:

(a) The amount of funds received from contributions made by means of checkoff.

(b) The disposition of the funds received from contributions made by means of checkoff.

(3) If required by the commission by rule, the entity shall also file with the commission its budget, financial statements or other documents or information needed by the commission to determine the use of funds received through checkoff.

(4) All information required by this section shall be as of the close of each fiscal or calendar year of the two years that ended during the 12-month period ending prior to July 1 of the year in which the financial report is filed. [1989 c.987 §11; 2007 c.822 §9; 2021 c.8 §6]

Source: Section 305.730 — Financial report of entity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.636 — OR Code / Title 29 / Chapter 311 / Section 311.636
311.636 Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State
Status: in_force

(1) As used in ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) to 311.642 (Compromise property tax payment from purchaser of business personal property) :

(a) “Business personal property” means tangible personal property, and machinery and equipment that a tax collector treats as personal property pursuant to ORS 311.549 (Delinquent taxes on machinery and equipment collectible as taxes on real or personal property) .

(b) “Business personal property” does not include manufactured structures and floating homes.

(2) Intentionally left blank —Ed.

(a) The tax collector of a county may transmit an electronic notice of a warrant issued for delinquent property taxes on business personal property to the Secretary of State for filing as provided in this section.

(b) Certification by the tax collector of warrants for delinquent property taxes on business personal property entitles the warrants to be filed and no other certification or acknowledgment is necessary.

(3) If an electronic notice of a warrant is transmitted to the Secretary of State for filing under subsection (2) of this section, the Secretary of State shall cause the warrant to be marked, held and indexed in accordance with the provisions of ORS 79.0519 (UCC 9-519. Numbering, maintaining and indexing records) in the same manner as a financing statement under ORS chapter 79.

(4) A county tax collector who transmits an electronic notice of a warrant under this section shall transmit an electronic notice of a release or cancellation of the warrant to the Secretary of State for filing as soon as practicable after the amount due on the warrant is paid in full or canceled.

(5) If an electronic notice of release or cancellation of a warrant is transmitted to the Secretary of State for filing under subsection (4) of this section, the Secretary of State shall, as applicable:

(a) Cause a certificate of release to be marked, held and indexed in the same manner as a termination statement under ORS 79.0512 (UCC 9-512. Amendment of financing statement) ; or

(b) Cause a certificate of cancellation to be held, marked and indexed in the same manner as a release of collateral under ORS 79.0512 (UCC 9-512. Amendment of financing statement) .

(6) The Secretary of State shall specify the format, required information and manner of transmission for an electronic notice transmitted under this section. The Secretary of State shall file an electronic notice only if the tax collector has complied with the Secretary of State’s specifications.

(7) The Secretary of State may:

(a) Establish a fee for accepting an electronic notice transmitted by a tax collector to the Secretary of State for filing under this section.

(b) Adopt rules to implement the provisions of this section and ORS 311.637 (Expiration and extension of electronic notice of warrant) and 311.638 (Public access to electronic notices) .

(8) The tax collector may add to the amount due on a warrant any fee charged by the Secretary of State for filing an electronic notice of the warrant or the release or cancellation of the warrant pursuant to this section.

(9) Transmitting an electronic notice of a warrant to the Secretary of State for filing under this section does not affect the tax collector’s obligation to have the warrant recorded pursuant to ORS 311.625 (Recordation of warrant in lien record) . [2015 c.444 §2]

Source: Section 311.636 — Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.013 — OR Code / Title 29 / Chapter 316 / Section 316.013
316.013 Determination of federal adjusted gross income
Status: in_force

Unless the context requires otherwise and notwithstanding ORS 316.012 (Terms have same meaning as in federal laws) , whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation. [1985 c.802 §3a; 1999 c.580 §3; 2009 c.5 §29; 2009 c.909 §§31,32; 2010 c.82 §26]

Source: Section 316.013 — Determination of federal adjusted gross income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.410 — OR Code / Title 29 / Chapter 320 / Section 320.410
320.410 Tax on use in Oregon of motor vehicles purchased out of state at retail
Status: in_force

(1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller.

(2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.

(3) The use tax is a liability of the purchaser of the taxable motor vehicle.

(4) The use tax shall be reduced, but not below zero, by the amount of any privilege, excise, sales or use tax imposed by any jurisdiction on the sale, or on the storage, use or other consumption, of the taxable motor vehicle. The reduction under this subsection shall be made only upon a showing by the purchaser that a privilege, excise, sales or use tax has been paid.

(5) The amount of the use tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser.

(6) A purchaser’s liability for the use tax is satisfied by a valid receipt given to the purchaser under ORS 320.420 (Collection of use tax) by the seller of the taxable motor vehicle. [2017 c.750 §91]

Source: Section 320.410 — Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.946 — OR Code / Title 29 / Chapter 319 / Section 319.946
319.946 General rulemaking authority for per-mile road usage charge program
Status: in_force

In accordance with applicable provisions of ORS chapter 183, the Department of Transportation may adopt any rules the department considers necessary or convenient for the administration of ORS 319.883 (Definitions for ORS 319.883 to 319.946) to 319.946 (General rulemaking authority for per-mile road usage charge program) . [2019 c.428 §11]

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

Source: Section 319.946 — General rulemaking authority for per-mile road usage charge program , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 321.817 — OR Code / Title 29 / Chapter 321 / Section 321.817
321.817 Legislative findings
Status: in_force

It is hereby found that:

(1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.

(2) The interests of this state, its residents and its future residents are best served by sustained yield practices and tax policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon.

(3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.

(4) The portion of this state lying east of the summit of the Cascade Mountains differs greatly in forest tree types, soils, climate, growing conditions and topography from western Oregon.

(5) Eastern Oregon forests predominate in Ponderosa pine and associated species, while western Oregon forests predominate in Douglas fir and associated species. [Formerly 321.410; 2017 c.315 §30]

Source: Section 321.817 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317.195 — OR Code / Title 29 / Chapter 317 / Section 317.195
317.195 Effect on deductions allowed
Status: in_force

In the case of the dissolution of a taxpayer there shall be allowed as deductions for the taxable period in which the taxpayer dissolved, regardless of the fact that the taxpayer may have kept its books and made its returns on the basis of cash receipts and disbursements, amounts accrued up to the date of dissolution if not otherwise properly allowable in respect of such period or a prior period under this chapter. [1955 c.205 §3]

Source: Section 317.195 — Effect on deductions allowed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.018 — OR Code / Title 29 / Chapter 316 / Section 316.018
316.018 Application of Payment-in-Kind Tax Treatment Act of 1983
Status: in_force

The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §42; 2003 c.46 §35]

Source: Section 316.018 — Application of Payment-in-Kind Tax Treatment Act of 1983 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.560 — OR Code / Title 29 / Chapter 311 / Section 311.560
311.560 Noting address on tax roll
Status: in_force

The tax collector shall note upon the tax roll, or in any other manner the tax collector deems most feasible, the true and correct address of each person, firm or corporation owning real or personal property in this state, as furnished under ORS 311.555 (Property owners to furnish addresses) or as otherwise ascertained by the tax collector. [Amended by 1981 c.346 §5]

Source: Section 311.560 — Noting address on tax roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 309.025 — OR Code / Title 29 / Chapter 309 / Section 309.025
309.025 Notice of hearings on appeals of property value
Status: in_force

(1) Before the date the property value appeals board convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026 (Sessions) .

(2) Intentionally left blank —Ed.

(a) The notice provided under this section shall be given by posting notices in six conspicuous places in the county.

(b) Proof of notice shall be made by affidavit of the clerk of the board, setting out the time, manner and place of posting the notices. The affidavit must be filed in the office of the county clerk on or before the day on which the board convenes.

(3) Persons interested may appear at the time and place appointed in the notice. [1991 c.459 §194a; 1997 c.541 §226; 1999 c.579 §9; 2011 c.204 §8; 2023 c.29 §22]

Note: The amendments to 309.025 (Notice of hearings on appeals of property value) by section 22, 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.

309.025 (Notice of hearings on appeals of property value) . (1) Before the date the board of property tax appeals convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026 (Sessions) .

(2) Intentionally left blank —Ed.

(a) The notice provided under this section shall be given by posting notices in six conspicuous places in the county.

(b) Proof of notice shall be made by affidavit of the clerk of the board, setting out the time, manner and place of posting the notices. The affidavit must be filed in the office of the county clerk on or before the day on which the board convenes.

(3) Persons interested may appear at the time and place appointed in the notice.

Note: 309.025 (Notice of hearings on appeals of property value) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 309 by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 309.025 — Notice of hearings on appeals of property value; proof of notice; persons interested may appear , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 323.165 — OR Code / Title 29 / Chapter 323 / Section 323.165
323.165 Sale of stamps
Status: in_force

(1) Unaffixed stamps shall not be sold, exchanged or in any manner transferred by a distributor to another person without prior written approval of the Department of Revenue.

(2) With the approval of the Oregon Department of Administrative Services, the Department of Revenue may enter into contracts with financial institutions to act as the department’s agents for the sale of stamps and matters relating to the sale of stamps. [1965 c.525 §45; 1999 c.62 §3]

Source: Section 323.165 — Sale of stamps , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.345 — OR Code / Title 29 / Chapter 311 / Section 311.345
311.345 Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys
Status: in_force

(1) If a tax collector fails to make settlement of the taxes included in the assessment roll within the time required by ORS 311.395 (Periodic statements of tax collections) , the tax collector shall be charged with damages in an amount equaling five percent of the amount not settled within the time required by ORS 311.395 (Periodic statements of tax collections) , plus 12 percent interest per year on the damages from the day payment should have been made of the balance of unsettled taxes due from the tax collector.

(2) If a tax collector neglects or refuses to pay over all moneys received for taxes to the county treasurer, the tax collector shall, in addition to the criminal penalty provided for in ORS 311.990 (Penalties) (6), be liable to pay damages in an amount equaling 10 percent of the amount not paid over, plus 12 percent interest per year on the damages from the day payment should have been made.

(3) The moneys, damages and interest authorized to be collected under this section may be collected by suit upon the bond of the tax collector for the recovery of the same.

(4) If a county treasurer neglects or refuses to distribute moneys in the unsegregated tax collections account as required by ORS 311.395 (Periodic statements of tax collections) (6), the county treasurer shall be liable to pay damages in an amount equaling 10 percent of the amount not distributed as required by ORS 311.395 (Periodic statements of tax collections) , plus 12 percent interest per year on the damages from the day distribution should have been made. [Amended by 1963 c.238 §13; 1969 c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6]

Source: Section 311.345 — Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.150 — OR Code / Title 29 / Chapter 307 / Section 307.150
307.150 Property used for burial, cremation or alternative disposition
Status: in_force

(1) Notwithstanding ORS 307.022 (Qualification for exemption of property of certain limited liability companies) , upon compliance with ORS 307.162 (Claiming exemption) , the following property is exempt from taxation:

(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010 (Definitions) , and for burial of incinerated or reduced remains.

(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.

(c) Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.

(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.

(e) Personal property used exclusively for cemetery, crematory or alternative disposition facility purposes.

(2) The statement required under ORS 307.162 (Claiming exemption) shall be filed by the owner of the property described in subsection (1) of this section.

(3) Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation. [Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1; 2021 c.296 §32]

Source: Section 307.150 — Property used for burial, cremation or alternative disposition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.086 — OR Code / Title 29 / Chapter 308a / Section 308a.086
308A.086 Requalification generally
Status: in_force

(1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) may requalify for special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) at the same time and in the same manner and under the same provisions of law as land initially qualifies for farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(2) Land that requalifies under this section must meet applicable qualification requirements as of the assessment date for the tax year for which special assessment of the requalified land under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) is sought.

(3) This section does not apply to the requalification of land that was disqualified and that is described:

(a) In the case of land in an exclusive farm use zone, under ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (relating to nonfarm dwellings) and ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(a) (relating to compatible nonuse);

(b) In the case of nonexclusive farm use zone farmland, under ORS 308A.089 (Requalification of disqualified nonexclusive farm use zone farmland) (relating to requalification during first year of disqualification), 308A.116 (Disqualification of nonexclusive farm use zone farmland) (4) (relating to subdivision), 308A.122 (Effect of requalification on potential additional taxes) (relating to abatement for failure to meet income requirements) or 308A.706 (Circumstances when additional taxes are deferred) (1)(a) (relating to compatible nonuse); and

(c) Under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment). [1999 c.314 §13]

Source: Section 308A.086 — Requalification generally , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.202 — OR Code / Title 29 / Chapter 316 / Section 316.202
316.202 Reports by employer
Status: in_force

(1) With each payment made to the Department of Revenue, every employer shall deliver to the department, on a form prescribed by the department showing the total amount of withheld taxes in accordance with ORS 316.167 (Withholding of tax required) , 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages) , and supply any other information as the department may require. The employer is charged with the duty of advising the employee of the amount of moneys withheld, in accordance with any regulations as the department may prescribe, using printed forms furnished or approved by the department for this purpose.

(2) Except as provided in subsection (5) of this section, every employer shall submit a combined quarterly return to the department on a form provided by it showing the number of payments made and the withheld taxes paid during the quarter. The report shall be filed with the department on or before the last day of the month following the end of the quarter.

(3) The employer shall make an annual return to the department on forms provided or approved by it, summarizing the total compensation paid and the taxes withheld for all employees during the calendar year and shall file the same with the department on or before the due date of the corresponding federal return for the year for which report is made. Failure to file the annual report without reasonable excuse on or before the 30th day after notice has been given to the employer of failure subjects the employer to a penalty of $100. The department may by rule require additional information the department finds necessary to substantiate the annual return, including but not limited to copies of federal form W-2 for individual employees, and may prescribe circumstances under which the filing requirement imposed by this subsection is waived.

(4) The employer shall indicate on the return required by subsection (3) of this section whether the employer offers a qualified retirement plan, as listed in ORS 178.215 (Rules for Oregon Retirement Savings Plan) (8), that would allow the employer to obtain an exemption from offering employees enrollment in the retirement plan developed under ORS 178.205 (Powers and duties of Oregon Retirement Savings Board) . The department shall provide a means on the return by which the employer may make this indication.

(5) Notwithstanding the provisions of subsection (2) of this section, employers of agricultural employees may submit returns annually showing the number of payments made and the withheld taxes paid. However, such employers shall make and file a combined quarterly tax report with respect to other tax programs, as required by ORS 316.168 (Employer required to file combined quarterly tax report) .

(6) In addition to any other penalty required by law:

(a) A person who fails to substantiate a report required under subsection (3) of this section, or who files incomplete or incorrect substantiation, shall be subject to a penalty of $50 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $2,500.

(b) A person who knowingly fails to substantiate a report required under subsection (3) of this section, or who knowingly files incomplete or incorrect substantiation, shall be subject to a penalty of $250 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $25,000. [1969 c.493 §32; 1973 c.83 §1; 1982 s.s.1 c.1 §3; 1983 c.697 §2; 1987 c.366 §4; 1989 c.901 §8; 1993 c.593 §5; 1995 c.815 §1; 2013 c.734 §2; 2014 c.114 §14; 2017 c.750 §122f; 2019 c.134 §8; 2019 c.317 §1]

Source: Section 316.202 — Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 312.190 — OR Code / Title 29 / Chapter 312 / Section 312.190
312.190 General notice of expiration of redemption period
Status: in_force

Subject to an exemption from disclosure that applies under ORS 192.345 (Public records conditionally exempt from disclosure) :

(1) Not more than 30 days nor less than 10 days prior to the expiration of the period of redemption of any real property ordered sold to the county under a judgment under ORS 312.100 (Order for sale of properties to county) , the tax collector shall publish a general notice relative to the expiration of the period of redemption.

(2) The notice shall contain the date of the judgment, the date of expiration of the period of redemption, and warning to the effect that all the properties ordered sold under the judgment, unless sooner redeemed, will be deeded to the county immediately on expiration of the period of redemption and that every right or interest of any person in the properties will be forfeited forever to the county.

(3) The notice shall be published in two weekly issues of a duly designated newspaper of general circulation in the county within the period of 20 days as specified in this section. Proof of publication shall be attached to and made a part of the deed issued to the county. The published notice may be a general notice and it shall not be necessary to include therein descriptions of the several properties or the names of the respective owners. [Amended by 1975 c.780 §13; 1987 c.311 §8; 2003 c.576 §425; 2007 c.687 §6]

Source: Section 312.190 — General notice of expiration of redemption period , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 308.525 — OR Code / Title 29 / Chapter 308 / Section 308.525
308.525 Contents of statement
Status: in_force

Each statement required by ORS 308.524 (Companies to file statements) shall contain the following facts about the company:

(1) The name of the company, the nature of the business conducted by the company and the state or country under whose laws the company is organized.

(2) The location of the company’s principal office.

(3) The name and address of the chief officer or managing agent or attorney in fact in Oregon.

(4) The number of shares of its capital stock authorized and issued.

(5) The par value and market value, or actual value if there is no market value, of each issued share of stock on January 1 at 1:00 a.m. of the year in which the report is made.

(6) The bonds and other corporate obligations owing by the company.

(7) The par value and market value, or actual value if there is no market value, of the bonds or other obligations owing by the company on January 1 at 1:00 a.m. of the year in which the report is made.

(8) A detailed statement of the real property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof.

(9) A detailed statement of the personal property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof.

(10) A statement showing the historical or original cost of all of the real property owned by the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state.

(11) A statement showing the historical or original cost of all of the personal property of the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state.

(12) A full and complete statement of the historical or original cost and book value of all buildings of every description owned by the company within the state.

(13) The total length of the company’s lines or operational routes, the length of its lines or operational routes within the State of Oregon, and also the length of its lines or operational routes without the State of Oregon, including those which the company controls or uses as owner, lessee or otherwise.

(14) A statement of the number of wire, pipe, pole or operational miles, and miles of main and branch railroad lines, double track, spurs, yard tracks and sidetracks, owned or leased by the company in each county in this state, and each municipal subdivision thereof, stated separately.

(15) A statement in detail of the entire gross receipts and net earnings of the company from all sources, stated separately, for the fiscal year next preceding the date of the report.

(16) Any other facts or information the Department of Revenue requires in the form of return prescribed by it. [Amended by 1957 c.711 §7; 2003 c.46 §19; 2009 c.128 §6]

Source: Section 308.525 — Contents of statement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.271 — OR Code / Title 29 / Chapter 305 / Section 305.271
305.271 Refund transfer or assignment prohibited
Status: in_force

Except as provided in ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue. [1997 c.84 §5]

Source: Section 305.271 — Refund transfer or assignment prohibited; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.807 — OR Code / Title 29 / Chapter 311 / Section 311.807
311.807 Refund reserve account
Status: in_force

(1) The county treasurer may maintain an account designated as the refund reserve account. The refund reserve account shall consist of the funds deposited by the treasurer under subsection (2) of this section, plus interest earned thereon.

(2) Intentionally left blank —Ed.

(a) Each year, the treasurer may deposit in the refund reserve account, from the unsegregated tax collections account, an amount equal to 100 percent of the anticipated annual refunds for the county.

(b) Any deposit into the refund reserve account from taxes collected in November shall not exceed two-thirds of the total anticipated annual refunds for the county.

(3) The moneys in the refund reserve account shall first be used to pay refunds determined to be due under ORS 311.806 (Refund of taxes on real and personal property) .

(4) If the moneys in the refund reserve account are insufficient to pay refunds at any time, refunds shall be made out of the unsegregated tax collections account. If funds are not available in either the refund reserve account or the unsegregated tax collections account, the county governing body may delay payment of the refunds until sufficient funds are available.

(5) If, at the end of the fiscal year, the balance in the refund reserve account exceeds the amount necessary to pay estimated refunds, the treasurer shall distribute the excess to the unsegregated tax collections account.

(6) The Department of Revenue shall provide by rule the method to be used to calculate anticipated annual refunds for the county. [1991 c.459 §266; 1993 c.650 §3; 2005 c.94 §65; 2017 c.315 §18]

Source: Section 311.807 — Refund reserve account; deposits; payment of refunds; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.347 — OR Code / Title 29 / Chapter 321 / Section 321.347
321.347 Land designations
Status: in_force

For the purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) :

(1) All land in western Oregon valued as forestland for ad valorem property tax purposes on January 1, 1977, shall retain that classification for the purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) unless it is specifically excluded from the provisions thereof or unless it is removed from that classification as provided in ORS 321.359 (Removal of designation) or is no longer land the highest and best use of which is forestland.

(2) Land designated as forestland pursuant to ORS 321.605 to 321.680 (1975 Replacement Part) shall retain the original date of such designation.

(3) Lands classified as reforestation lands as of July 1, 1977, pursuant to ORS 321.255 to 321.360 (1975 Replacement Part) shall be considered to have been designated as forestland from the date of original classification as reforestation lands. Any lands so classified prior to February 1, 1972, shall be presumed to have been designated not earlier than February 1, 1972.

(4) Pursuant to the election of the owner, as provided in section 45, chapter 892, Oregon Laws 1977, land which, as of January 1, 1977, was designated under the provisions of ORS 321.705 to 321.765 (2001 Edition) shall be considered to have been designated as forestland for the purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) from the date of the original designation under those provisions. Any lands so designated prior to January 1, 1972, shall be presumed to have been designated not earlier than January 1, 1972, for the purposes of additional taxes imposed by ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [1977 c.892 §23; 1979 c.553 §10; 1981 c.419 §7; 1991 c.459 §289; 1999 c.19 §5; 1999 c.314 §§68,68a; 2003 c.454 §115; 2003 c.621 §7a]

Source: Section 321.347 — Land designations; classifications; certain election by landowners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 316.032 — OR Code / Title 29 / Chapter 316 / Section 316.032
316.032 Department to administer law
Status: in_force

(1) The Department of Revenue shall administer and enforce this chapter.

(2) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer.

(3) When portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 (Policy) or 316.012 (Terms have same meaning as in federal laws) refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended.

(4) Intentionally left blank —Ed.

(a) When portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 (Policy) or 316.012 (Terms have same meaning as in federal laws) are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 (Policy) or 316.012 (Terms have same meaning as in federal laws) and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135 (Computation) .

(b) As used in this subsection, “Act or Title” includes any subtitle, division or other part of an Act or Title. [1969 c.493 §10; 1985 c.802 §1a; 1987 c.293 §5; 1997 c.839 §3]

Source: Section 316.032 — Department to administer law; policy as to federal conflicts and technical corrections , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.535 — OR Code / Title 29 / Chapter 307 / Section 307.535
307.535 Extension of deadline for completion
Status: in_force

Notwithstanding any provision of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) :

(1) If the governing body finds that construction of the housing unit otherwise entitled to exemption under ORS 307.517 (Criteria for exemption) was not completed by July 1, 2030, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the governing body may extend the deadline for completion of construction for a period not to exceed 12 consecutive months.

(2) If property granted exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) is destroyed by fire or act of God, or is otherwise no longer capable of owner-occupancy due to circumstances beyond the control of the owner, the exemption shall cease but no additional taxes shall be imposed upon the property under ORS 307.531 (Termination of exemption without notice) or 307.533 (Review) . [1989 c.803 §11; 1991 c.459 §68; 1991 c.930 §10; 1997 c.541 §132; 1999 c.487 §3; 2010 c.29 §8; 2018 c.111 §14; 2019 c.579 §37]

Source: Section 307.535 — Extension of deadline for completion; exception to imposition of additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.231 — OR Code / Title 29 / Chapter 308 / Section 308.231
308.231 Only registered appraisers to appraise real property
Status: in_force

Appraisals of real property shall be performed by an appraiser registered under ORS 308.010 (Registered appraiser requirements) . [1955 c.575 §2; 1979 c.689 §11; 1991 c.5 §23; 1991 c.459 §96]

Source: Section 308.231 — Only registered appraisers to appraise real property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.170 — OR Code / Title 29 / Chapter 312 / Section 312.170
312.170 Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming
Status: in_force

(1) The governing body of any municipal or other public corporation, having a lien on any real property included in a foreclosure list or proceeding, may use its funds to remove the property from the list or proceeding, or to redeem the property after judgment of foreclosure. Such corporation shall have the same right of redemption as the owner of the property.

(2) Where any municipal or other public corporation so removes or redeems any real property on which it claims a lien, or pays any taxes thereon, the corporation may add to its lien the amount so disbursed and cause that amount to be noted on its lien docket. The amount so disbursed shall be recoverable as part of the lien of the municipal or other public corporation. In case of foreclosure of the original lien claimed by such corporation, the amount so disbursed may be added to the original lien and recovered as part thereof.

(3) Any county and municipal or other public corporation may enter into a cooperative agreement to facilitate foreclosure sales for the collection of delinquent property taxes and municipal liens. [Amended by 1989 c.411 §4; 2003 c.576 §424]

Source: Section 312.170 — Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 316.838 — OR Code / Title 29 / Chapter 316 / Section 316.838
316.838 Art object donation
Status: in_force

(1) As used in this section, “art object” means a painting, sculpture, photograph, graphic or craft art, industrial design, costume or fashion design, tape or sound recording or film.

(2) A subtraction from federal taxable income is allowed for a charitable contribution of an art object, if the art object has not been previously sold or otherwise transferred by its creator and the creator makes a charitable contribution of the art object that qualifies for the deduction allowed by section 170 of the Internal Revenue Code for the tax year.

(3) The subtraction under this section shall equal any positive amount obtained by subtracting the amount otherwise deductible on the Oregon tax return of the taxpayer-creator for the tax year as charitable contributions from the amount that would have been deductible by the taxpayer-creator if the deduction for charitable contributions had been computed without reduction in amount under section 170 (e) of the Internal Revenue Code for the art object charitably contributed by its creator.

(4) The taxpayer-creator is not allowed a subtraction under this section unless the taxpayer-creator obtains an appraisal report showing the fair market value of the art object at the time the contribution was made. [Formerly 316.064; 1989 c.938 §1; 2021 c.36 §1]

Source: Section 316.838 — Art object donation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.189 — OR Code / Title 29 / Chapter 320 / Section 320.189
320.189 Payment of taxes
Status: in_force

Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued. [2007 c.829 §8; 2009 c.534 §5]

Source: Section 320.189 — Payment of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 317.650 — OR Code / Title 29 / Chapter 317 / Section 317.650
317.650 Insurers
Status: in_force

(1) ORS 317.356 (Basis on disposition of asset) , relating to depreciation and basis, shall be applicable to every insurer.

(2) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) or any other law concerning confidentiality of tax returns, the Department of Consumer and Business Services and the Department of Revenue may disclose to each other returns and all other information necessary to carry out ORS 731.854 (Retaliatory tax) and 731.859 (Applicability of retaliatory provisions) and otherwise to administer the corporate excise tax imposed by this chapter on insurers.

(3) Notwithstanding ORS 314.085 (Taxable year) or other law, for purposes of this chapter, each of the following insurers shall file a return on a calendar year basis:

(a) A foreign or alien insurer; or

(b) A domestic insurer organized after January 1, 1971, the ownership or control of which is exercised, directly or indirectly, by a foreign insurer or other foreign corporation owning or controlling directly or indirectly, a foreign insurer. [Formerly 317.078; 1995 c.556 §52; 1995 c.786 §15; 2005 c.185 §7]

Source: Section 317.650 — Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 320.170 — OR Code / Title 29 / Chapter 320 / Section 320.170
320.170 Restriction on construction tax imposed by school district
Status: in_force

(1) A school district, as defined in ORS 330.005 (Division of state into school districts) , may impose a construction tax only in accordance with ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) .

(2) Construction taxes imposed by a school district must be collected, subject to ORS 320.179 (School district resolutions) , by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code. [2007 c.829 §2; 2009 c.534 §1; 2016 c.59 §2]

Source: Section 320.170 — Restriction on construction tax imposed by school district , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.318 — OR Code / Title 29 / Chapter 323 / Section 323.318
323.318 Refund when increase in cigarette tax is not continued
Status: in_force

(1) If an increase in cigarette tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is provided by law and the increase provided is for a limited time period, then at such time as the increase expires and is not reenacted or otherwise by law continued, the Department of Revenue may enter into a cigarette tax refund or credit agreement with any distributor. The cigarette tax refund or credit agreement may provide for a mutually agreed upon amount as a refund or credit to the distributor of any cigarette tax attributable to the increase precollected for distributions of cigarettes occurring on or after the date the increase expires.

(2) Subsection (1) of this section is in addition to and not in lieu of other laws allowing cigarette tax refunds or credits.

(3) There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) and 323.455 (Distribution of certain cigarette tax revenues) , the amounts necessary to make refunds agreed upon under subsection (1) of this section. [1983 c.683 §10; 1987 c.758 §12]

Source: Section 323.318 — Refund when increase in cigarette tax is not continued , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.099 — OR Code / Title 29 / Chapter 316 / Section 316.099
316.099 Credit for early intervention services for child with disability
Status: in_force

(1) As used in this section, unless the context requires otherwise:

(a) “Child with a disability” means a qualifying child under section 152 of the Internal Revenue Code who has been determined eligible for early intervention services or is diagnosed for the purposes of special education as being mentally retarded, multidisabled, visually impaired, hard of hearing, deaf-blind, orthopedically impaired or other health impaired or as having autism, emotional disturbance or traumatic brain injury, in accordance with State Board of Education rules.

(b) “Early intervention services” means programs of treatment and habilitation designed to address a child’s developmental deficits in sensory, motor, communication, self-help and socialization areas.

(c) “Special education” means specially designed instruction to meet the unique needs of a child with a disability, including regular classroom instruction, instruction in physical education, home instruction and instruction in hospitals, institutions and special schools.

(2) The State Board of Education shall adopt rules further defining “child with a disability” for purposes of this section. A diagnosis obtained for the purposes of entitlement to special education or early intervention services shall serve as the basis for a claim for the additional credit allowed under subsection (3) of this section.

(3) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes for a dependent of the taxpayer, for a taxpayer with federal adjusted gross income that does not exceed $100,000, there shall be allowed an additional personal exemption credit for a child with a disability if the child is a child with a disability at the close of the tax year. The amount of the credit allowed for the dependent for the tax year shall be calculated as provided in ORS 316.085 (Personal exemption credit) .

(4) Each taxpayer qualifying for the additional personal exemption credit allowed by this section may claim the credit on the personal income tax return. However, the claim shall be substantiated by any proof of entitlement to the credit as may be required by the state board by rule. [1985 c.531 §2; 1987 c.293 §15; 1989 c.224 §50a; 1989 c.491 §1; 1993 c.777 §7; 1993 c.813 §6; 1999 c.989 §29; 2001 c.114 §35; 2005 c.832 §28; 2007 c.70 §84; 2014 c.114 §8; 2015 c.701 §17]

Note: Section 39, chapter 913, Oregon Laws 2009, provides:

Sec. 39. A credit may not be claimed under ORS 316.099 (Credit for early intervention services for child with disability) for tax years beginning on or after January 1, 2028. [2009 c.913 §39; 2015 c.701 §16; 2021 c.525 §1]

Source: Section 316.099 — Credit for early intervention services for child with disability; income limitation; rules of State Board of Education , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.070 — OR Code / Title 29 / Chapter 311 / Section 311.070
311.070 Tax collecting functions of sheriff transferred to designated tax collector
Status: in_force

Upon the designation of someone other than the sheriff as tax collector of a county, all the duties, functions and powers of the sheriff of the county acting as the tax collector and with respect to the collection of taxes are transferred to the tax collector. [1973 c.305 §2; 1981 c.346 §10; 2017 c.315 §13]

Source: Section 311.070 — Tax collecting functions of sheriff transferred to designated tax collector , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.365 — OR Code / Title 29 / Chapter 323 / Section 323.365
323.365 Extension of time for reports and payment of tax
Status: in_force

(1) The Department of Revenue for good cause may extend the time for making any report or paying any amount of tax required under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . The extension may be granted at any time provided a request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.

(2) Any person to whom an extension is granted shall pay, in addition to the amount of tax, interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the date on which the amount of tax would have been due without the extension to the date of payment. [1965 c.525 §76; 1982 s.s.1 c.16 §19; 2003 c.46 §47; 2017 c.278 §18]

Source: Section 323.365 — Extension of time for reports and payment of tax; interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.362 — OR Code / Title 29 / Chapter 316 / Section 316.362
316.362 Persons required to make returns
Status: in_force

(1) An income tax return with respect to the tax imposed by this chapter shall be made by the following:

(a) Every resident individual:

(A) Who is required to file a federal income tax return for the taxable year; or

(B) Who has gross income greater than the sum of:

(i) The basic standard deduction allowed under ORS 316.695 (Additional modifications of taxable income) (1)(c)(B);

(ii) Any additional standard deduction allowed to the taxpayer under ORS 316.695 (Additional modifications of taxable income) (7); and

(iii) An amount equal to the income equivalent of one personal exemption credit under ORS 316.085 (Personal exemption credit) (3)(b) if unmarried, or equal to the income equivalent of two personal exemption credits under ORS 316.085 (Personal exemption credit) (3)(b) if married.

(b) Every nonresident individual who has federal gross income from sources in this state of more than the basic standard deduction allowed under ORS 316.695 (Additional modifications of taxable income) (1)(c)(B).

(c) Every resident estate or trust that is required to file a federal income tax return.

(d) Every nonresident estate that has federal gross income of $600 or more for the taxable year from sources within this state.

(e) Every nonresident trust that for the taxable year has from sources within this state any taxable income, or gross income of $600 or more regardless of the amount of taxable income.

(2) Nothing contained in this section shall preclude the Department of Revenue from requiring any individual, estate or trust to file a return when, in the judgment of the department, a return should be filed.

(3) For purposes of this section, the income equivalent of a personal exemption credit under ORS 316.085 (Personal exemption credit) (3)(b) shall be determined as follows:

(a) Divide the personal exemption credit amount by the rate applicable to the lowest income bracket under ORS 316.037 (Imposition and rate of tax) .

(b) If the resulting quotient is less than the maximum amount of income subject to the rate used in paragraph (a) of this subsection, the quotient is the income equivalent.

(c) If the resulting quotient is more than the maximum amount of income subject to the rate used in paragraph (a) of this subsection:

(A) Multiply the maximum amount of income subject to the rate used in paragraph (a) of this subsection by the rate used in paragraph (a) of this subsection.

(B) Determine the difference between the product calculated under subparagraph (A) of this paragraph and the personal exemption credit amount.

(C) Divide the difference determined in subparagraph (B) of this paragraph by the rate applicable to the income bracket that is the next succeeding the lowest income bracket under ORS 316.037 (Imposition and rate of tax) .

(D) Add the quotient determined in subparagraph (C) of this paragraph to the maximum amount of income subject to the rate used in paragraph (a) of this subsection. The sum is the income equivalent. [1969 c.493 §54; 1983 c.740 §90; 2001 c.77 §6; 2001 c.660 §15]

Source: Section 316.362 — Persons required to make returns , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.176 — OR Code / Title 29 / Chapter 320 / Section 320.176
320.176 Limitations
Status: in_force

(1) Construction taxes imposed by a school district pursuant to ORS 320.170 (Restriction on construction tax imposed by school district) may be imposed only on improvements to real property that result in a new structure or additional square footage in an existing structure and may not exceed:

(a) $1 per square foot on structures or portions of structures intended for residential use, including but not limited to single-unit or multiple-unit housing; and

(b) $0.50 per square foot on structures or portions of structures intended for nonresidential use, not including multiple-unit housing of any kind.

(2) In addition to the limitations under subsection (1) of this section, a construction tax imposed on structures intended for nonresidential use may not exceed $25,000 per building permit or $25,000 per structure, whichever is less.

(3) Intentionally left blank —Ed.

(a) For years beginning on or after June 30, 2009, the limitations under subsections (1) and (2) of this section shall be adjusted for changes in construction costs by multiplying the limitations set forth in subsections (1) and (2) of this section by the ratio of the averaged monthly construction cost index for the 12-month period ending June 30 of the preceding calendar year over the averaged monthly construction cost index for the 12-month period ending June 30, 2008.

(b) The Department of Revenue shall determine the adjusted limitations under this section and shall report those limitations to entities imposing construction taxes. The department shall round the adjusted limitation under subsection (2) of this section to the nearest multiple of $100.

(c) As used in this subsection, “construction cost index” means the Engineering News-Record Construction Cost Index, or a similar nationally recognized index of construction costs as identified by the department by rule. [2007 c.829 §4; 2016 c.59 §5]

Source: Section 320.176 — Limitations; rates; adjustment by Department of Revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.186 — OR Code / Title 29 / Chapter 319 / Section 319.186
319.186 Uncollectible tax, interest or penalty
Status: in_force

(1) Any tax, interest or penalty due the state assigned to a collection agency pursuant to ORS 319.184 (Use of collection agency) that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240 (Writing off uncollectible debts due state agency) .

(2) ORS 293.245 (Subsequent collection of debt written off under ORS 293.240) applies to any tax, interest or penalty due the state and described in subsection (1) of this section. [1999 c.769 §4; 2011 c.223 §2]

Note: See note under 319.182 (Collection of delinquent tax, interest or penalty) .

Source: Section 319.186 — Uncollectible tax, interest or penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.810 — OR Code / Title 29 / Chapter 314 / Section 314.810
314.810 Administering oaths and taking acknowledgments
Status: in_force

All officers empowered by law to administer oaths, the Director of the Department of Revenue and any agents, auditors and other employees as the director may designate, shall have the power to administer an oath to or take the acknowledgment of any person in respect of any return or report required by statute or the rules and regulations of the department. [1957 c.632 §29 (enacted in lieu of 316.715); 1999 c.21 §37]

Source: Section 314.810 — Administering oaths and taking acknowledgments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.140 — OR Code / Title 29 / Chapter 323 / Section 323.140
323.140 Cancellation, revocation or suspension of license
Status: in_force

(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to:

(a) Pay any tax or penalty due under ORS chapter 323;

(b) Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or

(c) Comply with any other state or federal cigarette tax law.

(2) The department may not issue a new license to a distributor whose license has been revoked unless the department is satisfied that the distributor will comply with the provisions of ORS chapter 323 and the rules of the department.

(3) If the department decides to refuse to renew a license, or decides to suspend or revoke a license, the distributor may appeal to the tax court.

(4) Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court) , an appeal of a decision of the department under subsection (1) of this section may be made to the magistrate division of the tax court within 30 days of the decision in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [1965 c.525 §41; 1971 c.734 §37; 1995 c.650 §42; 2003 c.804 §17]

Source: Section 323.140 — Cancellation, revocation or suspension of license; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.285 — OR Code / Title 29 / Chapter 305 / Section 305.285
305.285 Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
Status: in_force

Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before December 15 of the year in which a final determination is made by the last body or tribunal to pass on the matter or within six months of the final determination, whichever is later, request the department to order the officer in charge of the rolls for the intervening years to correct all tax and assessment rolls for those years with respect to the property affected by the final determination. The department may require a hearing and the submission of evidence necessary to determine the correction, if any, that should be made for each intervening year in view of the holding in the final determination. Notwithstanding any time limit in ORS 305.288 (Valuation changes for residential property substantial value error or for good and sufficient cause) , 306.115 (General supervision over property tax system) or 311.205 (Correcting errors or omissions in rolls) , the department shall order the corrections it deems necessary. [1977 c.870 §7; 1983 c.605 §2; 1993 c.18 §64; 2013 c.176 §1]

Source: Section 305.285 — Correction of tax and assessment rolls for subsequent tax years during pendency of appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.550 — OR Code / Title 29 / Chapter 320 / Section 320.550
320.550 Tax on wages
Status: in_force

(1) As used in this section:

(a) “Employer” has the meaning given that term in ORS 316.162 (Definitions for ORS 316.162 to 316.221) .

(b) “Resident of this state” has the meaning given that term in ORS 316.027 (“Resident” defined) .

(c) “Wages” has the meaning given that term in ORS 316.162 (Definitions for ORS 316.162 to 316.221) .

(2) A tax is imposed at the rate of one-tenth of one percent of the wages of an employee who is:

(a) A resident of this state, regardless of where services are performed.

(b) Not a resident of this state, for services performed in this state.

(3) Every employer at the time of the payment of wages shall deduct and withhold from the total amount of the wages paid for services described under subsection (2) of this section an amount equal to the total amount of wages multiplied by the rate of tax imposed under subsection (2) of this section.

(4) An employer shall report and pay the tax imposed under this section to the Department of Revenue at the time and in the manner determined by the department by rule.

(5) For purposes of the tax imposed under this section, an employer is considered a taxpayer.

(6) If a lender, surety or other person who supplies funds to or for the account of an employer for the purpose of paying wages of the employees of such employer has actual notice or knowledge that such employer does not intend to or will not be able to make timely payment or deposit of the tax required to be deducted and withheld, such lender, surety or other person shall be liable to the State of Oregon in a sum equal to the taxes, together with interest, that are not timely paid over to the Department of Revenue. Such liability shall be limited to the principal amount supplied by the lender, surety or other person, and any amounts so paid to the department shall be credited against the liability of the employer.

(7) Intentionally left blank —Ed.

(a) An employer shall submit an annual return pursuant to ORS 316.202 (Reports by employer) to the Department of Revenue. The amounts deducted from the wages during any calendar year in accordance with this section shall be considered to be in payment of the tax imposed under subsection (2) of this section.

(b) The return submitted by the employer shall be accepted by the Department of Revenue as evidence in favor of the employee of the amounts so deducted from the employee’s wages.

(8) Nothing in this section prohibits the Department of Revenue from including the tax imposed under this section in the combined quarterly tax report required under ORS 316.168 (Employer required to file combined quarterly tax report) .

(9) An employer that fails to deduct and withhold the tax required under this section:

(a) Is deemed responsible for the payment of the tax obligation in an amount equal to the amount required to be withheld from the employee’s wages and remitted to the Department of Revenue; and

(b) Is subject to a penalty of $250 per employee, up to a maximum penalty of $25,000, if the employer knowingly fails to deduct and withhold the tax.

(10) Residents subject to the tax imposed under this section on wages earned outside this state from an employer not doing business within this state shall report and pay the tax in an amount not to exceed one-tenth of one percent of the wages earned outside this state, and at the time and in the manner, as determined by the Department of Revenue by rule. [2017 c.750 §122a; 2018 c.93 §16]

Source: Section 320.550 — Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 307.878 — OR Code / Title 29 / Chapter 307 / Section 307.878
307.878 Collection of tax
Status: in_force

(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing.

(2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2018 c.64 §4]

Note: See note under 307.870 (Definitions for ORS 307.870 to 307.890) .

Source: Section 307.878 — Collection of tax; quarterly returns; remittance of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.040 — OR Code / Title 29 / Chapter 323 / Section 323.040
323.040 Sales to common carriers in interstate or foreign passenger service 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 the sale of cigarettes by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes on the facilities of the carrier. Whenever cigarettes are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell cigarettes on those facilities, the tax imposed by this section may not be levied with respect to sales of the cigarettes by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell cigarettes on the facilities of the carriers, as the case may be, for the privilege of making these sales in Oregon at the same rate that is imposed upon the distribution of cigarettes in this state for each cigarette sold. The common carriers and authorized persons shall pay the tax imposed by this section and file reports with the Department of Revenue as provided in ORS 323.355 (Report of sales on common carriers in interstate or foreign passenger service) . [1965 c.525 §20; 1985 c.78 §1; 2003 c.804 §7]

Source: Section 323.040 — Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 310.100 — OR Code / Title 29 / Chapter 310 / Section 310.100
310.100 Taxes to apply to property shown by assessment roll
Status: in_force

Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property in a tax zone of a district that has established two or more tax zones within the district, as shown by the assessment roll last compiled by the assessor. The assessor, upon the application of the governing body or of the duly accredited officer of any such taxing district, shall furnish a certificate, properly verified, showing the aggregate valuation of the taxable property therein. [Amended by 1991 c.459 §222; 1997 c.541 §250; 2001 c.246 §8; 2001 c.553 §6]

Source: Section 310.100 — Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.823 — OR Code / Title 29 / Chapter 305 / Section 305.823
305.823 Local government tax on telephone services prohibited
Status: in_force

A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27]

Note: 305.823 (Local government tax on telephone services prohibited) 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 305.823 — Local government tax on telephone services prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.123 — OR Code / Title 29 / Chapter 315 / Section 315.123
315.123 Minimum production and processing volume requirements
Status: in_force

(1) For the first three tax years in which a taxpayer claims a credit under ORS 315.119 (On-farm processing facilities) , a taxpayer shall be deemed to have complied with the applicable minimum production and processing volume requirements of ORS 315.119 (On-farm processing facilities) (3)(c) if the taxpayer has satisfied these requirements for the preceding tax year.

(2) For the fourth tax year in which a taxpayer claims a credit under ORS 315.119 (On-farm processing facilities) , the taxpayer shall be deemed to have complied with the applicable minimum production and processing volume requirements of ORS 315.119 (On-farm processing facilities) (3)(c) if the taxpayer has satisfied these requirements for the preceding tax year and at least one of the three tax years immediately prior to the preceding tax year.

(3) For each tax year in which a credit is claimed under ORS 315.119 (On-farm processing facilities) , the taxpayer shall maintain records sufficient to determine the taxpayer’s production and processing volume for purposes of ORS 315.119 (On-farm processing facilities) (3)(c). A taxpayer shall maintain the records required under this subsection for at least 10 years. [2001 c.725 §4]

Note: See note under 315.119 (On-farm processing facilities) .

Source: Section 315.123 — Minimum production and processing volume requirements; record- keeping requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.513 — OR Code / Title 29 / Chapter 307 / Section 307.513
307.513 Eligibility for exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) Upon compliance with ORS 307.162 (Claiming exemption) , land acquired and held by a nonprofit corporation as defined in ORS 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) for the purpose of building on the land one or more residences to be sold to individuals whose income is not greater than 80 percent of area median income, adjusted for family size, as determined by the Housing and Community Services Department, shall be exempt from property taxation.

(b) Notwithstanding paragraph (a) of this subsection, a nonprofit corporation may not claim an exemption for land under this section unless, within the 10 years immediately preceding the filing of a claim pursuant to this section, the nonprofit corporation has sold at least one residence to individuals described in paragraph (a) of this subsection.

(2) Intentionally left blank —Ed.

(a) The exemption shall be granted to land beginning with the first property tax year for which the nonprofit corporation files a claim for the land under ORS 307.162 (Claiming exemption) and ending on or at the earlier of:

(A) The date on which the nonprofit corporation has transferred title to the residences on the land; or

(B) The end of the seventh consecutive property tax year for which the land is granted an exemption under this section or, if the nonprofit corporation has claimed an extension under paragraph (b) of this subsection, the end of the 10th consecutive property tax year for which the land is granted an exemption under this section.

(b) Intentionally left blank —Ed.

(A) If, before the end of the sixth consecutive property tax year for which the land is granted an exemption, the nonprofit corporation believes that title to the residences on the land will not be transferred by the end of the next following property tax year, the nonprofit corporation may claim a three-year extension of the exemption period by filing a notice of extension with the county assessor.

(B) The extension becomes effective if the notice of extension is filed on or before April 1 preceding the first property tax year for which the extension is claimed and is accompanied by a filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the land as of the most recent assessment date.

(3) Intentionally left blank —Ed.

(a) For each property tax year that land is exempt under this section, the county assessor shall indicate on the assessment and tax roll that the land is exempt from property taxation under this section and is subject to potential additional taxes.

(b) If the nonprofit corporation has not transferred title to the residences on the land by the end of the seventh consecutive property tax year for which the land is granted an exemption under this section, or, if the nonprofit corporation has claimed an extension under subsection (2)(b) of this section, by the end of the 10th consecutive property tax year, the land shall be disqualified for the exemption. Additional taxes shall be imposed on the land on the next assessment and tax roll following the disqualification and shall be collected and distributed in the same manner as other ad valorem property taxes.

(c) The additional taxes shall be imposed in an amount equal to the property taxes that were not imposed on the land because of the exemption, plus interest computed at the rate provided under ORS 311.505 (Due dates) (2).

(d) The additional taxes described in this subsection shall be deemed assessed and imposed in the year to which the additional taxes relate.

(e) The amount determined to be due under this subsection may be paid to the tax collector prior to the time of the next general property tax roll, pursuant to the provisions of ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(4) An exemption for land under this section does not preempt a county from granting other tax benefits to the land or the nonprofit corporation for any year. [2015 c.520 §1]

Note: Section 2, chapter 578, Oregon Laws 2019, provides:

Sec. 2. (1) Land may not be granted an initial year of exemption under ORS 307.513 (Eligibility for exemption) for any property tax year beginning on or after July 1, 2029.

(2) Notwithstanding subsection (1) of this section, land that is granted an initial year of exemption under ORS 307.513 (Eligibility for exemption) for a property tax year beginning before July 1, 2029, may continue to receive the exemption for the number of consecutive property tax years for which the land is eligible for the exemption under ORS 307.513 (Eligibility for exemption) . [2019 c.578 §2]

Note: 307.513 (Eligibility for exemption) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.513 — Eligibility for exemption; duration and extensions; disqualification; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317a.131 — OR Code / Title 29 / Chapter 317a / Section 317a.131
317A.131 Registration
Status: in_force

(1) Intentionally left blank —Ed.

(a) Any person or unitary group with commercial activity in excess of $750,000 in a tax year shall register with the Department of Revenue.

(b) Except as provided in paragraph (c) of this subsection, a person or unitary group shall be required to register only once and shall register in the year in which the person or unitary group first exceeds $750,000 in commercial activity.

(c) If a person or unitary group that has registered under this section subsequently undergoes a merger or other reorganization, the department may require the person or unitary group, or any successor, to register at a later date.

(2) The department by rule may establish the information pertaining to the person or unitary group that must be submitted to the department accompanying the registration and the time and manner for issuance of registrations under this section.

(3) The department may impose a penalty for failing to register as required under this section, not to exceed $100 per month that a person or unitary group has failed to register or a total of $1,000 in a tax year. The penalty under this subsection may be imposed not earlier than 30 days after the date on which the commercial activity of the person or unitary group exceeds $750,000 for the tax year. [2019 c.122 §68; 2020 s.s.1 c.2 §7; 2021 c.572 §9]

Source: Section 317A.131 — Registration; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 324.180 — OR Code / Title 29 / Chapter 324 / Section 324.180
324.180 Notice to person liable for unpaid tax
Status: in_force

If any person neglects or refuses to make a return required to be made by this chapter, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the person liable for the tax written notice by regular mail or other form of delivery of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of production. If the tax and delinquency charges are not paid within 30 days from the mailing or delivery of the notice, the department shall proceed to collect the tax in the manner provided in ORS 324.190 (Collection of unpaid tax) . [1981 c.889 §11; 1991 c.249 §27; 2019 c.360 §5]

Source: Section 324.180 — Notice to person liable for unpaid tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 305.725 — OR Code / Title 29 / Chapter 305 / Section 305.725
305.725 Application of entity
Status: in_force

(1) Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual income tax return. The application shall contain or be accompanied by:

(a) The name of the entity.

(b) The address of the principal place of business of the entity and the name of the person, officer or employee to whom the moneys contributed by means of checkoff are to be remitted pursuant to ORS 305.747 (Administrative expenses) .

(c) The names and personal addresses of the principals of the entity.

(d) The name and personal address of a person who is a principal in the solicitation activities for the entity.

(e) Evidence satisfactory to the commission that contributions to the entity qualify for tax deduction under section 170 of the Internal Revenue Code or other law listed under ORS 305.720 (Qualification for entity for contributions by checkoff) (2). This evidence may, but need not, take the form of an Internal Revenue Service ruling, a listing of the entity on the list published by the Internal Revenue Service listing organizations qualified to receive tax deductible contributions or an answer to an inquiry as to the status of the entity addressed to the Commissioner of Internal Revenue.

(f) If applicable, evidence that the entity has complied with ORS 128.610 (Short title) to 128.769 (Rules) .

(g) A financial report, and other information, as described in ORS 305.730 (Financial report of entity) .

(2) If, at any time, there is a change of person, officer or employee to whom contributions received by means of checkoff are to be remitted under ORS 305.747 (Administrative expenses) , the governing body of the entity shall give notice to the Department of Revenue. The notice shall contain the name of the entity and the name of the new person, officer or employee to whom contributions shall be remitted. [1989 c.987 §10; 1991 c.532 §24; 1999 c.1032 §3; 2021 c.8 §5]

Source: Section 305.725 — Application of entity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.085 — OR Code / Title 29 / Chapter 314 / Section 314.085
314.085 Taxable year
Status: in_force

(1) The taxable year of a partnership, REMIC (real estate mortgage investment conduit) or taxpayer shall be the same as its taxable year for federal income tax purposes.

(2) If the taxable year of a partnership, REMIC or taxpayer is changed for federal income tax purposes, that change in taxable year shall also apply for purposes of state taxation. If a change in taxable year results in a taxable period of less than 12 months, the personal deductions and the personal exemption credits allowed by ORS chapter 316 shall be prorated under rules adopted by the Department of Revenue.

(3) Notwithstanding subsections (1) and (2) of this section, if the department terminates the taxable year of a taxpayer under ORS 314.440 (Tax as debt) , the tax shall be computed for the period determined by such action. [1987 c.293 §55; 1997 c.839 §52; 2019 c.320 §4]

Source: Section 314.085 — Taxable year; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.171 — OR Code / Title 29 / Chapter 316 / Section 316.171
316.171 Application of tax and report to administration of tax laws
Status: in_force

Except as provided in this section and ORS 314.840 (Disclosure of information) , 316.168 (Employer required to file combined quarterly tax report) , 316.197 (Payment to department by employer) , 316.202 (Reports by employer) and 657.571 (Quarterly or annual tax report) , the statutes and regulations applicable to each agency, requiring a report and imposing a tax, shall govern as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures. [1989 c.901 §3; 2019 c.134 §3]

Source: Section 316.171 — Application of tax and report to administration of tax laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.595 — OR Code / Title 29 / Chapter 323 / Section 323.595
323.595 Application of other statutes
Status: in_force

Except as otherwise provided in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitations, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stay of collection pending appeal, confidentiality of returns and the penalties relating thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . [1985 c.816 §32; 1995 c.650 §46; 1999 c.1077 §7; 2001 c.76 §4; 2003 c.804 §47]

Source: Section 323.595 — Application of other statutes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.645 — OR Code / Title 29 / Chapter 314 / Section 314.645
314.645 Allocation to this state of patent and copyright royalties
Status: in_force

(1) Patent and copyright royalties are allocable to this state (a) if and to the extent that the patent or copyright is utilized by the payer in this state, or (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in this state.

(2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located.

(3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located. [1965 c.152 §9]

Source: Section 314.645 — Allocation to this state of patent and copyright royalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.193 — OR Code / Title 29 / Chapter 305 / Section 305.193
305.193 Disclosure of tax information to designated persons
Status: in_force

(1) Notwithstanding any law restricting the disclosure of taxpayer particulars or other tax information, the Department of Revenue may adopt rules permitting the disclosure of particulars or other tax information to a person designated by a taxpayer, either expressly or by implication, to receive the information. The department may consider a person designated by implication if the person reveals to the department knowledge of tax information that is:

(a) Related to the tax matter that is the subject of the inquiry or communication;

(b) Of a nature that is generally known only to the taxpayer; and

(c) Of a nature that a taxpayer ordinarily would not share with another person except for the purpose of empowering that person to receive information regarding the tax matters of the taxpayer.

(2) Rules adopted under this section may be limited in application to specific tax programs or specific classes of taxpayers.

(3) This section does not apply to any particulars or other tax information collected for purposes of administering the provisions of ORS chapter 657.

(4) As used in this section, “particulars” has the meaning given that term in ORS 314.835 (Divulging particulars of returns and reports prohibited) . [2003 c.541 §3]

Source: Section 305.193 — Disclosure of tax information to designated persons; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.240 — OR Code / Title 29 / Chapter 308 / Section 308.240
308.240 Description of real property
Status: in_force

(1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or by giving the boundaries thereof by metes and bounds, or by reference to the book and page of any public record of the county where the description may be found, or in such other manner as to cause the description to be capable of being made certain. Initial letters, abbreviations, figures, fractions and exponents, to designate the township, range, section or part of a section, or the number of any lot or block or part thereof, or any distance, course, bearing or direction, may be employed in any such description of real property.

(2) If the owner of any land is unknown, such land may be assessed to “unknown owner,” or “unknown owners.” If the property is correctly described, no assessment shall be invalidated by a mistake in the name of the owner of the real property assessed or by the omission of the name of the owner or the entry of a name other than that of the true owner. Where the name of the true owner, or the owner of record, of any parcel of real property is given, the assessment shall not be held invalid on account of any error or irregularity in the description if the description would be sufficient in a deed of conveyance from the owner, or is such that, in an action to enforce a contract to convey employing such description, a court with jurisdiction to grant equitable remedies would hold it to be good and sufficient.

(3) Any description of real property which conforms substantially to the requirements of this section shall be a sufficient description and designation in all proceedings of assessment for taxation, levy and collection of taxes, foreclosure and sale for delinquent taxes or assessments, and in any other proceeding related to or connected with the taxation of such property. [Amended by 1957 c.324 §5; 1979 c.284 §135; 1993 c.19 §7]

Source: Section 308.240 — Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.521 — OR Code / Title 29 / Chapter 307 / Section 307.521
307.521 Application for exemption
Status: in_force

(1) A person seeking the exemption granted under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) must file an application for exemption with the governing body. The exemption, if granted, shall be for a period of 20 years.

(2) The application must be filed as set forth in ORS 307.523 (Application deadlines) and must include the following information, as applicable:

(a) A description of the property or a portion of the property for which the exemption is requested;

(b) A description of the purpose of the project and whether all or a portion of the property is being used for that purpose;

(c) A certification of income levels of low income occupants;

(d) A description of how the tax exemption will benefit project residents;

(e) If the exemption is an exemption described in ORS 307.518 (Alternative criteria for exemption) , evidence satisfactory to the governing body that the corporation is a nonprofit corporation and meets the criteria for a public benefit corporation or a religious corporation;

(f) If the exemption is an exemption described in ORS 307.520 (Limited equity cooperative property) , evidence satisfactory to the governing body that the housing units are owned by a limited equity cooperative that meets the criteria for a cooperative corporation under ORS chapter 62;

(g) A description of the plans for development of the property if the property is being held for future low income rental housing development; and

(h) A description of how the applicant and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.517 (Criteria for exemption) (2), 307.518 (Alternative criteria for exemption) (2) or 307.520 (Limited equity cooperative property) (2).

(3) The applicant shall verify the information in the application by oath or affirmation.

(4) Intentionally left blank —Ed.

(a) Prior to accepting an application under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) , a local jurisdiction shall adopt standards and guidelines to establish the policies governing the consideration of applications under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) .

(b) Policies considered may include, but are not limited to:

(A) Rent regulatory agreements or other enforcement mechanisms to demonstrate that the required rent payment reflects the full value of the property tax exemption.

(B) Enforcement mechanisms to ensure that housing that is exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) is maintained in decent, safe and sanitary conditions for the occupants.

(C) Methodology and timing for submitting evidence of use of rentals received from low income persons. [1989 c.803 §4; 1991 c.459 §63; 1991 c.930 §5; 1997 c.752 §7; 2005 c.94 §38; 2015 c.310 §5; 2023 c.398 §22]

Source: Section 307.521 — Application for exemption; policies for considering applications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.048 — OR Code / Title 29 / Chapter 316 / Section 316.048
316.048 Taxable income of resident
Status: in_force

The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 §4]

Source: Section 316.048 — Taxable income of resident , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.300 — OR Code / Title 29 / Chapter 308 / Section 308.300
308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation
Status: in_force

(1) Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 (Returns) and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refusal or neglect. Such penalty may be recovered in a proper action brought in the name of the county in any court of competent jurisdiction or as provided for a penalty for delinquency.

(2) This section does not apply to the failure to file a personal property return. [Amended by 1991 c.459 §109; 1997 c.819 §7; 2015 c.38 §5]

Source: Section 308.300 — Penalty for neglecting to file real property or combined return with intent to evade taxation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.620 — OR Code / Title 29 / Chapter 311 / Section 311.620
311.620 Service of warrant
Status: in_force

If it is deemed expedient to do so, notice may be given either by service of any warrant in the same manner as summons is served in an action at law, or by service of the warrant by certified mail, return receipt requested. Notice by personal service or by certified mail shall be in lieu of service by publication as to the persons so served. It shall not be necessary to include in the publication of the notice the names of such persons or the descriptions or other matters relating to their respective properties. [Amended by 1965 c.344 §34]

Source: Section 311.620 — Service of warrant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.862 — OR Code / Title 29 / Chapter 323 / Section 323.862
323.862 Disclosure of information
Status: in_force

The Department of Revenue may disclose information submitted to the department related to cigarettes, tobacco product manufacturers and tobacco retailers to the Attorney General, and such other parties as the Attorney General determines necessary, to monitor and enforce compliance by tobacco product manufacturers with ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.807 (Assignment of interest in qualified escrow fund to state) . [1999 c.1077 §5; 2005 c.22 §229]

Note: See note under 323.850 (Legislative findings) .

Source: Section 323.862 — Disclosure of information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.517 — OR Code / Title 29 / Chapter 315 / Section 315.517
315.517 Water transit vessels
Status: in_force

(1) As used in this section, “water transit vessel” means a United States Coast Guard licensed and inspected vessel that is primarily designed to carry 50 or more passengers and vehicles or 50 or more passengers only for a published fee across a body of water between two or more fixed points on a regular schedule.

(2) Intentionally left blank —Ed.

(a) 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 resident employer based upon wages actually paid by the taxpayer to a person employed in this state to assist in the manufacture of a water transit vessel.

(b) The credit allowed under this section:

(A) Must be claimed for the year in which the wages were paid;

(B) May not be claimed for wages paid to an employee who was employed by the employer during the previous tax year; and

(C) Must be for wages paid as a result of an increase in the number of full-time equivalent employees employed by the eligible taxpayer when compared to the previous tax year.

(3) The amount of the credit provided under this section shall be equal to the lesser of:

(a) $5,000; or

(b) 15 percent of the wages paid to employees during the tax year for which the credit is claimed.

(4) The tax credit available under this section may not exceed the tax liability of the taxpayer for the tax year.

(5) Intentionally left blank —Ed.

(a) Wages taken into account for the purposes of subsection (3) of this section may not include any amount paid by the employer to an employee for whom the employer receives federal funds for on-the-job training.

(b) A tax credit under this section is not in lieu of any deduction for payroll costs or any other expense to which the taxpayer may be entitled.

(6) Intentionally left blank —Ed.

(a) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by this section. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) If a change in the taxable year of the taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) . [2005 c.677 §1]

Note: Section 2, chapter 677, Oregon Laws 2005, provides:

Sec. 2. ORS 315.517 (Water transit vessels) applies to persons initially hired on or after January 1, 2006, and for which a credit is claimed for tax years beginning on or after January 1, 2006, and before January 1, 2012. [2005 c.677 §2; 2009 c.913 §4]

Note: 315.517 (Water transit vessels) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 315.517 — Water transit vessels , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.803 — OR Code / Title 29 / Chapter 305 / Section 305.803
305.803 Rulemaking by department
Status: in_force

The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 (Taxpayer Advocate) to 305.803 (Rulemaking by department) , including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 (Authority of Taxpayer Advocate to issue order to department) by the Taxpayer Advocate. [2021 c.555 §4]

Source: Section 305.803 — Rulemaking by department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.070 — OR Code / Title 29 / Chapter 310 / Section 310.070
310.070 Procedure when taxes exceed limitations or are incorrectly categorized
Status: in_force

(1) If the ad valorem property taxes reported to the clerk, assessor or tax supervising and conservation commission under ORS 310.060 (Notice certifying taxes) are in excess of the constitutional or statutory limitations, or both, the assessor, upon the advice of the Department of Revenue, shall extend upon the tax roll of the county only such part of the taxes as will comply with the constitutional and statutory limitations and requirements governing the taxes.

(2) If any part of the taxes on property certified under ORS 310.060 (Notice certifying taxes) is incorrectly categorized as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing unit governing body and the county assessor and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. For purposes of this section, taxes are incorrectly categorized only if:

(a) The sole authority of the taxing unit to impose taxes on property is provided by statute and the statute does not authorize the imposition of taxes on property categorized as reported under ORS 310.060 (Notice certifying taxes) ; or

(b) The Oregon Tax Court or the Oregon Supreme Court has finally determined the correct manner in which a tax on property of the taxing unit should be categorized and that determination is different from the category reported under ORS 310.060 (Notice certifying taxes) . For purposes of this paragraph, “finally determined” means that the Oregon Tax Court has entered a decision which has become final as described under ORS 305.440 (Finality of unappealed decision of tax court) or that, upon appeal from the Oregon Tax Court, the Supreme Court has entered a decision.

(3) If any item certifying ad valorem property taxes under ORS 310.060 (Notice certifying taxes) incorrectly characterizes the item attributes under section 11, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing district governing body and the county assessor, and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. [Amended by 1967 c.293 §5; 1971 c.646 §3; 1981 c.790 §13; 1983 s.s. c.5 §19; 1985 c.319 §2; 1993 c.270 §46; 1997 c.541 §247; 2005 c.750 §2]

Source: Section 310.070 — Procedure when taxes exceed limitations or are incorrectly categorized , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 317.005 — OR Code / Title 29 / Chapter 317 / Section 317.005
317.005 Short title
Status: in_force

This chapter may be cited as the Corporation Excise Tax Law. [Amended by 2005 c.94 §83]

Source: Section 317.005 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.271 — OR Code / Title 29 / Chapter 315 / Section 315.271
315.271 Individual development accounts
Status: in_force

(1) A credit against taxes otherwise due under ORS chapter 316, 317 or 318 shall be allowed for donations to a fiduciary organization for distribution to individual development accounts established under ORS 458.685 (Approved purpose of account) . The credit shall equal a percentage of the taxpayer’s donation amount, as determined by the fiduciary organization, but not to exceed 90 percent of any donation amount. A credit may be claimed for a donation made not later than April 15 following December 31 of the tax year for which the credit is allowed. To qualify for a credit under this section, donations to a fiduciary organization must be made prior to April 15, 2028.

(2) If a credit allowed under this section is claimed, the amount upon which the credit is based that is allowed or allowable as a deduction from federal taxable income under section 170 of the Internal Revenue Code shall be added to federal taxable income in determining Oregon taxable income. As used in this subsection, the amount upon which a credit is based is the allowed credit divided by the applicable percentage, as determined by the fiduciary organization.

(3) The allowable tax credit that may be used in any one tax year shall not exceed the tax liability of the taxpayer.

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

(5) The total credits allowed to all taxpayers in any tax year under this section and ORS 458.690 (Required account features) may not exceed $7.5 million. The total credit allowed to a taxpayer in any tax year under this section and ORS 458.690 (Required account features) may not exceed $500,000. [1999 c.1000 §12; 2001 c.648 §1; 2007 c.765 §1; 2009 c.913 §48; 2015 c.701 §8; 2016 c.29 §2; 2019 c.579 §49a; 2021 c.525 §6]

Note: Section 9, chapter 765, Oregon Laws 2007, provides:

Sec. 9. (1) A credit may not be claimed under ORS 315.271 (Individual development accounts) and 458.690 (Required account features) for tax years beginning on or after January 1, 2030.

(2) The amendments to ORS 315.271 (Individual development accounts) by section 6, chapter 525, Oregon Laws 2021, apply to tax years beginning on or after January 1, 2022, and before January 1, 2030. [2007 c.765 §9; 2015 c.701 §7; 2021 c.525 §7; 2023 c.490 §16]

Source: Section 315.271 — Individual development accounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.759 — OR Code / Title 29 / Chapter 311 / Section 311.759
311.759 Voluntary payment
Status: in_force

(1) Notwithstanding ORS 311.755 (Time for payment) , all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue.

(2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) , the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 §5]

Source: Section 311.759 — Voluntary payment; satisfaction of deferred property tax lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.169 — OR Code / Title 29 / Chapter 316 / Section 316.169
316.169 Circumstances in which person other than employer required to withhold tax
Status: in_force

(1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or to an agent on behalf of the employee, the lender, surety or other person shall deduct and retain from the wages, and shall be liable to this state for, an amount equal to the amount required to be withheld from the employee’s wages by the employer under ORS 316.167 (Withholding of tax required) and 320.550 (Tax on wages) .

(2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS 316.168 (Employer required to file combined quarterly tax report) .

(3) Amounts paid under this section shall be credited against the liability of the employer under ORS 316.167 (Withholding of tax required) and 320.550 (Tax on wages) .

(4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS 316.191 (Withholding taxes at time and in manner other than required by federal law) , 316.197 (Payment to department by employer) , 316.202 (Reports by employer) , 316.207 (Liability for tax) , 316.212 (Applicability of other provisions of tax law) and 320.550 (Tax on wages) .

(5) The employer of an employee that receives wages from a lender, surety or other person shall not be discharged from any liability or other obligation under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) or 320.550 (Tax on wages) except as provided for in subsection (3) of this section. [1997 c.133 §6; 2017 c.750 §122c]

Source: Section 316.169 — Circumstances in which person other than employer required to withhold tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.386 — OR Code / Title 29 / Chapter 317 / Section 317.386
317.386 Energy conservation payments exempt
Status: in_force

Any amount received as a cash payment for energy conservation measures under ORS 456.594 (Definitions) to 456.599 (Rules) and 469.631 (Definitions for ORS 469.631 to 469.645) to 469.687 (Title for ORS 456.594 to 456.599 and 469.631 to 469.687) is exempt from the tax imposed under this chapter. [Formerly 317.083; 1985 c.802 §28]

Source: Section 317.386 — Energy conservation payments exempt , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.591 — OR Code / Title 29 / Chapter 305 / Section 305.591
305.591 Court determination that 1990 Measure 5 tax limit is inapplicable
Status: in_force

(1) If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to a tax on property, the court may order the assessor, tax collector or other appropriate public official to impose or collect that tax without regard to that portion of section 11b, Article XI of the Oregon Constitution the court determines to be inapplicable.

(2) When so ordered by a court, the assessor, tax collector or other public official shall take all necessary action to impose or collect the tax in compliance with the order of the court.

(3) Appeal of a decision of a court that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to any tax shall not operate to stay any order of the court directing a public official to collect the tax without regard to the provisions of all or part of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §28]

Source: Section 305.591 — Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.519 — OR Code / Title 29 / Chapter 315 / Section 315.519
315.519 Refundability of tax credit
Status: in_force

(1) Intentionally left blank —Ed.

(a) If the amount allowable as a credit under ORS 315.518 (Research conducted by semiconductor company) , after any reduction applicable under subsection (2) of this section, when added to the sum of the amount of estimated tax paid under ORS 314.515 (Installment schedule for payment of estimated tax) and any other tax prepayment amounts, exceeds the taxes imposed by ORS chapters 314 and 317 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 317 for the tax year, the amount of the excess determined under this subsection shall be refunded to the taxpayer as provided in ORS 314.415 (Refunds) .

(b) If the amount allowable as a credit under ORS 315.518 (Research conducted by semiconductor company) , after any reduction applicable under subsection (2) of this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) or 316.583 (Effect of payment of estimated tax or installment) , other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 316 for the tax year, the amount of the excess shall be refunded to the taxpayer as provided in ORS 316.502 (Distribution of revenue to General Fund) .

(2) If the taxpayer employs, in Oregon:

(a) Fewer than 150 employees at the close of the tax year, the amount of credit used in the calculation in subsection (1) of this section shall be reduced by 25 percent.

(b) At least 150 employees but fewer than 500 employees at the close of the tax year, the amount of credit used in the calculation in subsection (1) of this section shall be reduced by 50 percent.

(c) At least 500 employees but fewer than 3,000 employees at the close of the tax year, the amount of credit used in the calculation in subsection (1) of this section shall be reduced by 75 percent.

(3) Any amount not available for refund due to subsection (2) of this section may be carried forward as provided in ORS 315.518 (Research conducted by semiconductor company) (10).

(4) This section applies only to taxpayers with fewer than 3,000 employees who are employed in Oregon at the close of the tax year. [2023 c.298 §3]

Source: Section 315.519 — Refundability of tax credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.555 — OR Code / Title 29 / Chapter 308 / Section 308.555
308.555 Unit valuation of property
Status: in_force

The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the department shall make deductions of the property of the company situated outside the state, and not connected directly with the business thereof, as may be just, to the end that the fair proportion of the property of the company in this state may be ascertained. If the department values the entire property within the State of Oregon as a unit, it shall make deductions of the property of the company situated in Oregon, and assessed by the county assessors, to an amount that shall be just. For that purpose the county assessors shall, if the department so requests, certify to the department the assessed value of the property of the companies assessable by them, but such certification of assessed value is intended to be advisory only and is not conclusive upon the department. [Amended by 1981 c.804 §64; 1991 c.459 §148; 1997 c.541 §208]

Source: Section 308.555 — Unit valuation of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 318.020 — OR Code / Title 29 / Chapter 318 / Section 318.020
318.020 Imposition of tax
Status: in_force

(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 (Tax rate) upon its Oregon taxable income derived from sources within this state, other than income for which the corporation is subject to the tax imposed by ORS chapter 317 according to or measured by its Oregon taxable income.

(2) Income from sources within this state includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate or foreign commerce.

(3) Income that constitutes net long-term capital gain described in ORS 317.063 (Tax rate imposed on certain long-term capital gain from farming) shall be taxed at the rate imposed under ORS 317.063 (Tax rate imposed on certain long-term capital gain from farming) . [1955 c.334 §2; 1957 c.607 §9; 1957 c.633 §1; 1961 c.55 §1; subsection (3) enacted as 1961 c.55 §2; 1975 c.368 §7; 1983 c.162 §44; 1999 c.21 §49; 2001 c.545 §5; 2005 c.94 §89]

Source: Section 318.020 — Imposition of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 307.245 — OR Code / Title 29 / Chapter 307 / Section 307.245
307.245 Denial of exemption for failure to reflect exemption by rent reduction
Status: in_force

The funded property tax exemption granted under ORS 307.241 (Policy) to 307.248 (Suspense account) may not be granted in any year following a year for which the corporation has failed to satisfy the county assessor or the Department of Revenue that the exemption granted in the previous year has been reflected by a reduction in the amount of rent that would otherwise be paid for occupancy of the facility by its residents. [1977 c.411 §5; 2005 c.94 §33]

Source: Section 307.245 — Denial of exemption for failure to reflect exemption by rent reduction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.400 — OR Code / Title 29 / Chapter 319 / Section 319.400
319.400 Records to be kept three years
Status: in_force

Every dealer shall maintain and keep, within the State of Oregon, for a period of three years, all records of motor vehicle fuel used, sold and distributed within this state by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the Department of Transportation. [Amended by 1955 c.730 §12; 1987 c.610 §17]

Source: Section 319.400 — Records to be kept three years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.329 — OR Code / Title 29 / Chapter 315 / Section 315.329
315.329 Funding in lieu of tax credit certification
Status: in_force

(1) In any fiscal year, the amount of tax credits allowed under ORS 315.326 (Renewable energy development contributions) may be reduced or eliminated, and the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, in lieu of the issuance of certifications for tax credit under ORS 315.326 (Renewable energy development contributions) by the State Department of Energy, make an appropriation to the State Department of Energy for deposit into 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) . Moneys deposited under this section are to be used only for purposes related to renewable energy development.

(2) After a tax credit certificate has been sold as provided in ORS 315.326 (Renewable energy development contributions) , the State Department of Energy may not revoke the certificate. [2011 c.730 §24; 2012 c.45 §3]

Source: Section 315.329 — Funding in lieu of tax credit certification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.674 — OR Code / Title 29 / Chapter 314 / Section 314.674
314.674 Apportionment of broadcasting sales
Status: in_force

(1) As used in this section:

(a) “Broadcasting” means the activity of transmitting programming through any one-way electronic signal by radio waves, microwaves, wires, coaxial cables, wave guides or other conduits of communications.

(b) “Total gross receipts” means all gross receipts of a person engaged in broadcasting from transactions and activities in the regular course of the person’s trade or business, except receipts from sales of real or tangible personal property.

(2) Intentionally left blank —Ed.

(a) In the case of broadcasting sales, a taxpayer’s market for sales for purposes of ORS 314.665 (Determination of sales factor) is in this state if the taxpayer’s audience or subscribers are in this state. The numerator of the sales factor based on audience or subscribers shall include sales determined using third-party ratings information where available and a taxpayer with sales from broadcasting shall make actual information from the taxpayer’s books, papers, records or memoranda available to the Department of Revenue to determine the taxpayer’s audience or subscribers.

(b) The denominator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions in the regular course of the taxpayer’s trade or business, including receipts from real or tangible personal property.

(c) If information sufficient for the taxpayer to determine audience or subscribers is not available, the ratio of population in Oregon to population in the United States shall be used to apportion income.

(3) For broadcasting sales receipts that derive from licensing to subscription services or advertising on subscription services, if information sufficient for the taxpayer to determine audience or subscribers is not available, the taxpayer shall use 0.6 percent multiplied by the taxpayer’s receipts from licensing to subscription services and from advertising on subscription services in the numerator of the sales factor.

(4) A taxpayer engaged in broadcasting may elect to use subsection (2) of this section in apportioning the taxpayer’s total gross receipts. [2021 c.74 §2]

Note: Section 5, chapter 74, Oregon Laws 2021, provides:

Sec. 5. Section 2 of this 2021 Act [ 314.674 (Apportionment of broadcasting sales) ], the amendments to ORS 314.665 (Determination of sales factor) by section 3 of this 2021 Act and the repeal of ORS 314.680, 314.682, 314.684, 314.686, 314.688 and 314.690 by section 4 of this 2021 Act apply to tax years beginning on or after January 1, 2020. [2021 c.74 §5]

Source: Section 314.674 — Apportionment of broadcasting sales , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.930 — OR Code / Title 29 / Chapter 317 / Section 317.930
317.930 Exceptions and limitations
Status: in_force

In addition to the exclusions and modifications contained in section 512(b) of the Internal Revenue Code, in determining unrelated business taxable income:

(1) There shall be excluded, in the case of any school, college or university, which rents real property to its students or faculty, all rents derived therefrom, providing that such property is actually a part of the school and that the continued presence of the students and faculty thereon is necessary to the educative function of the institution.

(2) There shall be subtracted any amount treated as derived from the conduct of an unrelated trade or business under section 995(g) of the Internal Revenue Code (relating to distributions to DISC tax-exempt shareholders). [1959 c.356 §4; 1979 c.580 §3; 1983 c.162 §43; 1991 c.457 §14a]

Source: Section 317.930 — Exceptions and limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.276 — OR Code / Title 29 / Chapter 314 / Section 314.276
314.276 Method of accounting
Status: in_force

(1) The method of accounting of a partnership, REMIC (real estate mortgage investment conduit) or taxpayer shall be the same as the method of accounting which the partnership, REMIC or taxpayer uses for federal income tax purposes for the taxable year.

(2) Notwithstanding subsection (1) of this section, if the method of accounting used by the partnership, REMIC or taxpayer does not clearly reflect income, the computation of taxable income shall be made under such method as the Department of Revenue may prescribe.

(3) If the method of accounting is changed for federal income tax purposes, the partnership, REMIC or taxpayer shall adopt the same method of accounting for purposes of ORS chapter 316, 317 or 318 and shall use that method beginning with the return filed which corresponds to the first federal return filed which is required to use the new method. Any adjustments required to prevent amounts from being duplicated or omitted shall be taken into account for state tax purposes in the same manner as for federal tax purposes.

(4) Subsections (1) and (3) of this section shall not apply with respect to methods of accounting which are disallowed for purposes of ORS chapter 316, 317 or 318. [1987 c.293 §57; 1997 c.839 §53; 2019 c.320 §6]

Source: Section 314.276 — Method of accounting , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.550 — OR Code / Title 29 / Chapter 311 / Section 311.550
311.550 Return address on envelope containing notice
Status: in_force

All envelopes used by the tax collector in mailing statements or notices pertaining to the collection of taxes shall contain thereon a suitable return address. [Amended by 1965 c.344 §32]

Source: Section 311.550 — Return address on envelope containing notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 310.030 — OR Code / Title 29 / Chapter 310 / Section 310.030
310.030 Levy of taxes required or permitted by law
Status: in_force

The county court or board of county commissioners shall, in July of each year, levy all taxes which by law it is required to levy, and any other taxes which it may determine to levy and by law it is permitted to levy.

Source: Section 310.030 — Levy of taxes required or permitted by law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.507 — OR Code / Title 29 / Chapter 311 / Section 311.507
311.507 Discount allowed for certain late payments
Status: in_force

(1) Notwithstanding the requirement in ORS 311.505 (Due dates) (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (Due dates) (3) shall be allowed:

(a) If the taxes are paid within 15 business days after the date the tax statement is mailed or otherwise delivered by the tax collector, or by November 15, whichever is the later;

(b) If under ORS 311.252 (Copy of tax statement to be sent to mortgagee paying taxes) (2) or 311.253 (Use of computer record to comply with ORS 311.250) , the mortgagee or other person has received from the county a defective or inaccurate computer record, and the taxes are paid within 15 business days after the corrected computer record is delivered to the mortgagee or person, or by November 15, whichever is later;

(c) If the reason for nonpayment by November 15 is on account of the county not providing a computer record pursuant to a mutual agreement as provided under ORS 311.253 (Use of computer record to comply with ORS 311.250) and tax statements are substituted by the county for the computer record. To receive a discount pursuant to this paragraph, the taxes must be paid within 20 business days after the tax collector mails or otherwise delivers the tax statements, or the taxpayer has been notified in writing by the tax collector that the computer record will not be provided, whichever date is later; or

(d) Except under conditions described in ORS 311.229 (Taxes added to rolls become liens) (2), if property or value is added to the tax roll under ORS 311.208 (Notice required when current roll corrections increase value) and the taxes becoming due as a result of the addition are paid in the period prior to the 16th day of the month next following the month of their extension.

(2) Nothing in this section shall affect the due dates of the installment payments or the computation of interest upon failure to pay the installment on the date due. As used in this section, business days mean days other than Saturdays and legal holidays. [1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4; 2019 c.360 §4]

Source: Section 311.507 — Discount allowed for certain late payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.657 — OR Code / Title 29 / Chapter 307 / Section 307.657
307.657 Local government action to provide exemption
Status: in_force

(1) ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) apply to single-unit housing located within the jurisdiction of a governing body that adopts, by resolution or ordinance, ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) . Except as provided in subsection (2) of this section, the exemption provided by ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) applies only to the tax levy of a governing body that adopts ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) .

(2) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the tax exemption provided under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) applies to the tax levy of all taxing units with jurisdiction over property granted the tax exemption by a city if the rates of taxation of taxing units whose governing bodies agree by resolution or ordinance to grant the tax exemption, when combined with the rate of taxation of the city, equal 51 percent or more of the total combined rate of taxation levied on the property.

(b) If the rate of taxation of the city that has granted the tax exemption equals 40 percent or more of the total combined rate of taxation of all taxing units with jurisdiction over the property, the tax exemption applies to the tax levy of all taxing units only if:

(A) The percentage requirement of paragraph (a) of this subsection is met; and

(B) The governing body of the county also agrees, by resolution or ordinance, to grant the tax exemption to the property.

(3) The city shall adopt standards and guidelines to be utilized in considering applications and making the determinations required under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) , including but not limited to:

(a) Design elements for construction of the single-unit housing proposed to be exempt.

(b) Extensions of public benefits from the construction of the single-unit housing beyond the period of exemption. [Formerly 458.015; 2013 c.426 §3]

Source: Section 307.657 — Local government action to provide exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 306.356 — OR Code / Title 29 / Chapter 306 / Section 306.356
306.356 Property Tax Expenditure Funding Account
Status: in_force

The Property Tax Expenditure Funding Account is created in the General Fund. Amounts appropriated to the Property Tax Expenditure Funding Account for the biennium are continuously appropriated to the Department of Revenue for the purpose of making property tax expenditure funding payments as provided in ORS 306.359 (Procedures for determining property tax expenditure funding payments) . [1999 c.821 §3]

Note: See note under 306.350 (Legislative findings and declarations) .

Source: Section 306.356 — Property Tax Expenditure Funding Account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 323.740 — OR Code / Title 29 / Chapter 323 / Section 323.740
323.740 Entry and examination by department
Status: in_force

(1) As used in this section, “premises” means a place of business:

(a) That is licensed under this chapter; or

(b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products.

(2) The Department of Revenue may enter and examine the premises of any person or business at any time an individual is present. If the department seeks entry under this section outside of regular business hours, this section requires that department personnel have reasonable cause to believe that an individual is present in the premises. The department may enter and examine:

(a) All areas used in or by the business operated at the premises, regardless of whether patrons are permitted to be present in those areas; and

(b) Areas not located at the premises that reasonably appear to be used by the person or business to store items listed in subsection (3) of this section.

(3) The department may examine:

(a) Business records related to the sale or distribution of cigarettes or tobacco products;

(b) Books, papers, records or equipment reasonably necessary to comply with the provisions of this chapter; and

(c) Cigarettes or tobacco products.

(4) A person may not interfere with or hinder an entry or examination by the department under this section.

(5) This section does not authorize the department to enter or examine an area used for residential purposes, unless the area is located on a lot or parcel not zoned for residential use or where residential use is not allowed as a nonconforming use. [2009 c.797 §4]

Source: Section 323.740 — Entry and examination by department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 306.255 — OR Code / Title 29 / Chapter 306 / Section 306.255
306.255 Information for taxpayers concerning property taxes, appraisals and appeals
Status: in_force

(1) The county assessor shall provide and make available to taxpayers, upon request, the following information:

(a) An explanation of the ad valorem property tax system, including but not limited to the manner in which the amount of ad valorem property tax is determined, the manner in which the taxpayer’s share of that tax is determined and the manner in which the limitations on the amount of that tax is determined.

(b) An explanation of the methods of appraisal generally and, if of interest to the taxpayer, the method or methods of valuation of the type of property with which the taxpayer is concerned.

(c) A general explanation of the manner in which to appeal the value of property and a description of the kind of information that may be needed to present an appeal.

(2) The Department of Revenue shall prepare written materials concerning each of the subjects identified in subsection (1) of this section and make those materials available to the county assessors and to individual taxpayers upon request. [1991 c.903 §6]

Source: Section 306.255 — Information for taxpayers concerning property taxes, appraisals and appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 305.630 — OR Code / Title 29 / Chapter 305 / Section 305.630
305.630 Compliance with city or county income tax ordinance required
Status: in_force

The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial) shall comply with requirements of such city or county ordinance in the case of employees of such branch, department or agency who are subject to such tax and whose regular place of employment is within the city or county, pursuant to an agreement made under ORS 305.620 (Collection and distribution of local taxes on income and sales) . [1969 c.574 §2]

Source: Section 305.630 — Compliance with city or county income tax ordinance required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.569 — OR Code / Title 29 / Chapter 316 / Section 316.569
316.569 When declaration required of nonresident
Status: in_force

No declaration shall be required of a nonresident individual under ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) unless:

(1) Withholding under this chapter is made applicable to the wages, as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) , of the nonresident individual; or

(2) The nonresident individual has income, other than compensation for personal services subject to deduction and withholding under ORS 316.162 (Definitions for ORS 316.162 to 316.221) , which is effectively connected with the conduct of a trade or business within this state. [1980 c.7 §10; 1985 c.603 §6]

Source: Section 316.569 — When declaration required of nonresident , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).