ORS § 316.563 — OR Code / Title 29 / Chapter 316 / Section 316.563
316.563 When declaration of estimated tax required
Status: in_force

(1) Except as provided in subsection (2) of this section, every individual shall declare an estimated tax for the taxable year if:

(a) The gross income for the taxable year can be reasonably expected to include more than $1,000 from sources other than wages as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (2); or

(b) The gross income for the taxable year can be reasonably expected to exceed:

(A) $20,000 in the case of:

(i) A single individual, including a head of household as defined in section 2(b) of the Internal Revenue Code, or a surviving spouse as defined in section 2(a) of the Internal Revenue Code; or

(ii) A married individual entitled under ORS 316.567 (Joint declaration of spouses in a marriage) to file a joint declaration with a spouse, but only if the spouse has not received wages, as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (2) for the taxable year; or

(B) $10,000 in the case of a married individual entitled under ORS 316.567 (Joint declaration of spouses in a marriage) to file a joint declaration with a spouse, but only if each spouse has received wages as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (2) for the taxable year; or

(C) $5,000 in the case of a married individual not entitled under ORS 316.567 (Joint declaration of spouses in a marriage) to file a joint declaration with a spouse.

(2) No declaration is required if the estimated tax as defined in ORS 316.557 (Definition of “estimated tax.”) is less than the amount established by rule of the Department of Revenue. The department shall consider the provisions of section 6654 of the Internal Revenue Code in determining the amount.

(3) An individual with a taxable year of less than 12 months shall make a declaration in accordance with rules adopted by the Department of Revenue.

(4) An individual may amend the declaration filed during the taxable year under rules prescribed by the department.

(5) The declaration shall contain information required by the department by rule. [1980 c.7 §§2,2a,5,8; 1981 c.678 §1a; 1987 c.293 §21; 1997 c.839 §22; 1999 c.90 §17; 2001 c.660 §45]

Source: Section 316.563 — When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.232 — OR Code / Title 29 / Chapter 308 / Section 308.232
308.232 Property to be valued at 100 percent real market value and assessed at assessed value
Status: in_force

All real or personal property within each county not exempt from ad valorem property taxation or subject to special assessment shall be valued at 100 percent of its real market value. Unless the property is subject to maximum assessed value adjustment under ORS 308.149 (Definitions for ORS 308.149 to 308.166) to 308.166 (Ordering provisions when property is subject to multiple special determinations of value) , the property shall be assessed at the property’s assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) . [1953 c.701 §2; 1959 c.519 §1; 1961 c.243 §1; 1967 c.293 §6; 1979 c.241 §33; 1981 c.804 §39; 1985 c.613 §8; 1991 c.459 §97; 1997 c.541 §159]

Source: Section 308.232 — Property to be valued at 100 percent real market value and assessed at assessed value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.704 — OR Code / Title 29 / Chapter 308 / Section 308.704
308.704 Option of owner to choose special assessment
Status: in_force

An owner of multiunit rental housing that is subject to a government restriction on use may choose, at the discretion of the owner, to have the multiunit rental housing assessed under the special assessment provided in ORS 308.707 (Valuation of multiunit rental property subject to special assessment) or may choose to have the multiunit rental housing assessed under the ordinary methods of assessing property in this state. Multiunit rental housing that is subject to a government restriction on use is not required to be assessed under the special assessment provided in ORS 308.707 (Valuation of multiunit rental property subject to special assessment) . [2001 c.605 §3]

Source: Section 308.704 — Option of owner to choose special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308a.703 — OR Code / Title 29 / Chapter 308a / Section 308a.703
308A.703 Additional taxes upon disqualification
Status: in_force

(1) This section applies to land upon the land’s disqualification from special assessment under any of the following sections:

(a) Exclusive farm use zone farmland under ORS 308A.113 (Disqualification of exclusive farm use zone farmland) ;

(b) Nonexclusive farm use zone farmland under ORS 308A.116 (Disqualification of nonexclusive farm use zone farmland) ;

(c) Western Oregon designated forestland under ORS 321.359 (Removal of designation) ;

(d) Eastern Oregon designated forestland under ORS 321.842 (Removal of forestland designation) ;

(e) Wildlife habitat special assessment under ORS 308A.430 (Disqualification from special assessment) ; or

(f) Conservation easement special assessment under ORS 308A.465 (Inspection by holder) .

(2) Following a disqualification listed in subsection (1) of this section, an additional tax shall be added to the tax extended against the land on the next assessment and tax roll, to be collected and distributed in the same manner as other ad valorem property tax moneys. The additional tax shall be equal to the difference between the taxes assessed against the land and the taxes that would otherwise have been assessed against the land, for each of the number of years determined under subsection (3) of this section.

(3) The number of years for which additional taxes shall be calculated shall equal the lesser of the number of consecutive years the land had qualified for the special assessment program for which disqualification has occurred or:

(a) Ten years, in the case of exclusive farm use zone farmland, but only if the land, immediately following disqualification, remains outside an urban growth boundary;

(b) Ten years, in the case of wildlife habitat special assessment land within an exclusive farm use zone, but only if the land, immediately following disqualification, remains outside an urban growth boundary;

(c) Ten years, in the case of conservation easement special assessment land within an exclusive farm use zone, but only if the land, immediately following disqualification, remains outside an urban growth boundary; or

(d) Five years, in the case of:

(A) Nonexclusive farm use zone farmland;

(B) Western Oregon designated forestland;

(C) Eastern Oregon designated forestland;

(D) Exclusive farm use zone farmland that is not described in paragraph (a) of this subsection;

(E) Wildlife habitat special assessment land that is not described in paragraph (b) of this subsection; or

(F) Conservation easement special assessment land that is not described in paragraph (c) of this subsection.

(4) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, if disqualification under subsection (1)(a) or (b) of this section occurs within five years after the end of a period of farm use special assessment pursuant to a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) , the number of years for which the additional tax shall be calculated shall be the number of years determined under subsection (3) of this section plus the number of years during which farm use special assessment was granted pursuant to the remediation plan.

(b) Additional tax may not be collected for the number of years during which farm use special assessment was granted pursuant to the remediation plan if the plan:

(A) Is implemented in good faith; and

(B) Fails to render continued farm use practicable.

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

(6) If the disqualification of the land is the result of the sale or transfer of the land to an ownership making the land exempt from ad valorem property taxation, the lien for additional taxes shall attach as of the day preceding the sale or transfer.

(7) The amount determined to be due under this section 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) . [1999 c.314 §34; 2001 c.114 §21; 2003 c.454 §§23,25; 2003 c.539 §16; 2003 c.621 §85; 2005 c.400 §3; 2007 c.809 §10; 2009 c.776 §5]

Source: Section 308A.703 — Additional taxes upon disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.059 — OR Code / Title 29 / Chapter 314 / Section 314.059
314.059 Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 34, chapter 909, Oregon Laws 2009, apply to transactions or activities occurring on or after May 1, 2009, in tax years beginning on or after January 1, 2009.

(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 American Recovery and Reinvestment Act of 2009 (P.L. 111-5) 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, 2009, 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) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 34, chapter 909, Oregon Laws 2009, 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, 2010, 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) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 34, chapter 909, Oregon Laws 2009, 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) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 34, chapter 909, Oregon Laws 2009, 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, 2009, and before January 1, 2010, is filed, whichever period expires later. [2009 c.909 §35]

Note: 314.059 (Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)) 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 909, Oregon Laws 2009,” for the words “this 2009 Act” in section 35, chapter 909, Oregon Laws 2009, compiled as 314.059 (Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)) . 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 2009 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.059 — Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 310.020 — OR Code / Title 29 / Chapter 310 / Section 310.020
310.020 Levy of tax to defray county expenses
Status: in_force

The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.

Source: Section 310.020 — Levy of tax to defray county expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 308.120 — OR Code / Title 29 / Chapter 308 / Section 308.120
308.120 Partnership property
Status: in_force

Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.

Source: Section 308.120 — Partnership property; liability of either partner for whole tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.055 — OR Code / Title 29 / Chapter 311 / Section 311.055
311.055 Tax collector
Status: in_force

The county court or board of county commissioners of each county shall designate the tax collector thereof. [Amended by 1973 c.305 §1]

Source: Section 311.055 — Tax collector , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.671 — OR Code / Title 29 / Chapter 319 / Section 319.671
319.671 When invoices required
Status: in_force

(1) The seller of fuel for any purpose shall make a duplicate invoice for every sale of fuel for any purpose and shall retain one copy and give the other copy to the user. The Department of Transportation may prescribe the form of the invoice. The invoice shall show:

(a) The seller’s name and address;

(b) The date;

(c) The amount of the sale in gallons; and

(d) The name and address of the user.

(2) In addition to the invoice entries listed in subsection (1) of this section, the seller of fuel for use in a motor vehicle shall indicate on the invoice the amount of the tax collected, if any, and:

(a) The license plate number, if the vehicle bears a license plate issued by the department or another jurisdiction;

(b) The emblem number, if the vehicle bears a user’s emblem;

(c) The temporary pass number, if the vehicle bears no valid user’s emblem; or

(d) The license plate number, if the vehicle bears no valid user’s emblem or temporary pass number issued by the department.

(3) Notwithstanding subsection (1) of this section, this section does not require any invoice to be prepared for any sale where fuel is delivered into the fuel tank of a vehicle described in this subsection unless the operator of the vehicle requests an invoice. If an invoice is prepared under this subsection, the name and address of a user is not required to be shown on the invoice for sales where the fuel is delivered into the fuel tanks of vehicles described in this subsection. This subsection applies to vehicles:

(a) That have a combined weight of 26,000 pounds or less; and

(b) Intentionally left blank —Ed.

(A) For which the tax under ORS 319.530 (Imposition of tax) must be paid at the time of sale under ORS 319.665 (Seller to collect tax) ; or

(B) For which an emblem has been issued under ORS 319.535 (Special use fuel license fee) . [1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26; 1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2; 2014 c.13 §6; 2019 c.491 §44; 2021 c.630 §11]

Source: Section 319.671 — When invoices required; contents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 309.115 — OR Code / Title 29 / Chapter 309 / Section 309.115
309.115 Term of order correcting real market value
Status: in_force

(1) If the Department of Revenue, the property value appeals board or the tax court or other court enters an order correcting the real market value of a separate assessment of property and there is no further appeal from that order, except as provided under subsection (2) or (3) of this section, the value so entered shall be the real market value entered on the assessment and tax rolls for the five assessment years next following the year for which the order is entered.

(2) Notwithstanding subsection (1) of this section, the following adjustments may be made to the real market value during the period described in subsection (1) of this section:

(a) Annual trending or indexing applied to all properties of the same property class in the county, or within clearly defined areas of the county under this chapter.

(b) Annual trending or depreciation factors applied to similar property.

(c) Additions or retirements based upon returns filed under ORS 308.290 (Returns) .

(d) Additions, retirements or economic trending from the annual valuations under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(e) Increases directly related to additions, remodeling or rehabilitation made to property.

(f) Changes directly related to subdividing or partitioning the property.

(g) Changes directly related to rezoning the property and using the property consistent with the rezoning.

(h) Property damaged, destroyed or otherwise subject to loss of real market value.

(i) Changes indicated by a subsequent sale of the property.

(3) In the case of state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) , subsection (1) of this section does not apply to changes in real market value as a result of:

(a) Annual trending or depreciation factors applied by type of property to industrial or personal property;

(b) Additions or retirements based upon returns filed under ORS 308.290 (Returns) ; or

(c) Property damaged, destroyed or otherwise subject to loss of real market value.

(4) If, during the five-year period described in subsection (1) of this section, another order correcting the real market value of the property subject to subsection (1) of this section is entered, subsection (1) of this section shall apply for the five assessment years next following the year the later order is entered. [1989 c.678 §2; 1991 c.459 §198a; 1995 c.650 §65; 1997 c.154 §§45,46; 1997 c.541 §§234,235; 1999 c.579 §28; 2001 c.6 §1; 2015 c.36 §12; 2019 c.380 §1; 2023 c.29 §29]

Note: The amendments to 309.115 (Term of order correcting real market value) by section 29, 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.

309.115 (Term of order correcting real market value) . (1) If the Department of Revenue, the board of property tax appeals or the tax court or other court enters an order correcting the real market value of a separate assessment of property and there is no further appeal from that order, except as provided under subsection (2) or (3) of this section, the value so entered shall be the real market value entered on the assessment and tax rolls for the five assessment years next following the year for which the order is entered.

(2) Notwithstanding subsection (1) of this section, the following adjustments may be made to the real market value during the period described in subsection (1) of this section:

(a) Annual trending or indexing applied to all properties of the same property class in the county, or within clearly defined areas of the county under this chapter.

(b) Annual trending or depreciation factors applied to similar property.

(c) Additions or retirements based upon returns filed under ORS 308.290 (Returns) .

(d) Additions, retirements or economic trending from the annual valuations under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(e) Increases directly related to additions, remodeling or rehabilitation made to property.

(f) Changes directly related to subdividing or partitioning the property.

(g) Changes directly related to rezoning the property and using the property consistent with the rezoning.

(h) Property damaged, destroyed or otherwise subject to loss of real market value.

(i) Changes indicated by a subsequent sale of the property.

(3) In the case of state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) , subsection (1) of this section does not apply to changes in real market value as a result of:

(a) Annual trending or depreciation factors applied by type of property to industrial or personal property;

(b) Additions or retirements based upon returns filed under ORS 308.290 (Returns) ; or

(c) Property damaged, destroyed or otherwise subject to loss of real market value.

(4) If, during the five-year period described in subsection (1) of this section, another order correcting the real market value of the property subject to subsection (1) of this section is entered, subsection (1) of this section shall apply for the five assessment years next following the year the later order is entered.

Source: Section 309.115 — Term of order correcting real market value; permissible adjustments; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 314.140 — OR Code / Title 29 / Chapter 314 / Section 314.140
314.140 Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
Status: repealed

(1) Whenever there has been an adjustment of federal income tax liability involving a reallocation of any item of income or deduction between related taxpayers, and when such adjustment results in the assessment of a tax deficiency or the issuance of a refund check or both, then for Oregon income tax purposes, whether or not the Department of Revenue effects a similar reallocation of income or deduction for the same tax year, said federal tax deficiency and additions thereto shall be deducted (to the extent otherwise provided by law) by the taxpayer paying the same, and said federal tax refund, including interest thereon, shall be returned (to the extent otherwise required by law) by the taxpayer receiving the same.

(2) If, however, the related taxpayers involved (or their authorized representatives) so elect in accordance with subsection (3), then the refund of one, with interest thereon, shall be treated as a reduction of the deficiency of the other, including additions thereto, so that only the net amount of deficiency shall be deducted or the net amount of refund shall be returned, as the case may be.

(3) An election under subsection (2) shall be in writing, signed by each related taxpayer or authorized representative, and filed with the department prior to the expiration of the applicable period of limitation with respect to the adjustment of the last open state return of either related taxpayer affected by the federal tax deficiency or refund. Such election shall constitute a waiver of any statute of limitations to permit the adjustment of all returns of the related taxpayers for the purpose only of effecting a reallocation of income or deductions similar to that made by the federal tax authorities and to adjust the federal income tax deductions resulting therefrom. [1953 c.702 §4]

PASS-THROUGH ALTERNATIVE BUSINESS INCOME TAX

Note: Sections 1 to 6 and 10 to 13, chapter 589, Oregon Laws 2021, provide:

Sec. 1. Sections 2 to 6 of this 2021 Act are added to and made a part of ORS chapter 314. [2021 c.589 §1]

Sec. 2. As used in sections 2 to 6 of this 2021 Act:

(1) “Distributive proceeds” means the net income, dividends, royalties, interest, rents, guaranteed payments and gains of a pass-through entity, derived from or connected with sources within this state.

(2) “Member” means a shareholder of an S corporation, a partner in a general, limited or limited liability partnership or a member of a limited liability company.

(3) “Partnership” means a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which any business, financial operation or venture is carried on in this state.

(4) “Pass-through entity” means a partnership or S corporation or a limited liability company electing to be treated as a partnership or S corporation.

(5) “Share of distributive proceeds” means the portion of distributive proceeds attributable to a member of a pass-through entity in a tax year. [2021 c.589 §2]

Sec. 3. (1) A pass-through entity may elect to be liable for and pay a pass-through business alternative income tax if all members of the pass-through entity are:

(a) Individuals subject to the personal income tax imposed under ORS chapter 316; or

(b) Entities that are pass-through entities owned entirely by individuals subject to the personal income tax imposed under ORS chapter 316.

(2) The election to pay the pass-through business alternative income tax is available if consent is given by all members of the electing pass-through entity who are members at the time the election is filed or is made by any officer, manager or member of the electing pass-through entity who is authorized, under law or the entity’s organizational documents, to make the election and who represents to having such authorization under penalties of perjury. The election shall be made annually on or before the due date, including extensions, of the pass-through entity’s return, in the form and manner prescribed by the Department of Revenue. The election may not be made retroactively. The members of a pass-through entity may revoke an election under this section for a tax year only on or before the due date of the pass-through entity’s return for that tax year, and only if the revocation is agreed to by all members who are members at the time of the revocation.

(3) Intentionally left blank —Ed.

(a) In determining the sum of distributive proceeds and computing the tax under this section, a member of a pass-through entity shall add back any amount of Oregon tax imposed under this chapter [ORS chapter 314] and deducted by the pass-through entity at the entity level for federal income tax purposes under section 164 of the Internal Revenue Code.

(b) Any amount that is added back under this subsection and that meets the conditions for the use of elective rates under ORS 316.043 (Tax rates allowed for certain qualifying income) may be treated as qualifying income under ORS 316.043 (Tax rates allowed for certain qualifying income) , in a proportion determined by the department by rule.

(4) Each pass-through entity that makes an election for a tax year pursuant to this section shall annually report to each of its members, for the tax year, the member’s share of distributive proceeds and share of tax paid under this section and eligible for the credit allowed under section 8, chapter 589, Oregon Laws 2021.

(5) The tax imposed on a pass-through entity pursuant to this section shall be determined with respect to the sum of each member’s share of distributive proceeds attributable to the pass-through entity for the tax year.

(6) The rate of the tax imposed by and computed under this section is:

(a) Nine percent of the first $250,000, or fraction thereof, of the sum of distributive proceeds; and

(b) Nine and nine-tenths percent of any amount of distributive proceeds in excess of $250,000.

(7) The amount of pass-through business alternative income tax due from a pass-through entity in a tax year shall be exclusive of any amount of tax due and paid by the pass-through entity under this chapter, except as otherwise provided in sections 2 to 6, chapter 589, Oregon Laws 2021.

(8) Pass-through entities that have made an election under this section shall file an entity tax return. The return shall be accompanied by payment and shall be due on the date applicable to returns due under ORS chapter 316, as provided in ORS 314.385 (Form of returns) . [2021 c.589 §3; 2022 c.82 §3]

Sec. 3a. The Department of Revenue may develop and implement a system providing for the filing by electronic means of returns required under section 3 of this 2021 Act. [2021 c.589 §3a]

Sec. 4. Except as otherwise provided in sections 2 to 6 of this 2021 Act or where the context requires otherwise, the provisions of ORS chapters 305 and 314 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, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to the determinations of taxes, penalties and interest under sections 2 to 6 of this 2021 Act. [2021 c.589 §4]

Sec. 5. (1) The Department of Revenue shall administer and enforce sections 2 to 6, chapter 589, Oregon Laws 2021.

(2) Intentionally left blank —Ed.

(a) The department shall require that taxpayers make estimated payments.

(b) If a pass-through entity or its members have made sufficient estimated payments, the department shall by rule provide relief from penalty for any party that did not make estimated payments.

(3) The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of sections 2 to 6, chapter 589, Oregon Laws 2021, and that are consistent with sections 2 to 6, chapter 589, Oregon Laws 2021. [2021 c.589 §5; 2022 c.82 §4]

Sec. 6. The net revenue from the tax imposed by sections 2 to 6 of this 2021 Act, after deducting refunds, shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred. [2021 c.589 §6]

Sec. 10. Sections 3 and 8, chapter 589, Oregon Laws 2021, apply to tax years beginning on or after January 1, 2022, and before January 1, 2026. [2021 c.589 §10; 2023 c.399 §1]

Sec. 11. Sections 3 and 8 of this 2021 Act are repealed. [2021 c.589 §11]

Sec. 12. The repeal of sections 3 and 8, chapter 589, Oregon Laws 2021, by section 11, chapter 589, Oregon Laws 2021, applies to any tax year that begins on or after January 1, 2022, and before January 1, 2026, and to which section 164(b)(6) of the Internal Revenue Code is not applicable. [2021 c.589 §12; 2023 c.399 §2]

Sec. 13. The repeal of sections 3 and 8 of this 2021 Act by section 11 of this 2021 Act becomes operative on the date on which section 164(b)(6) of the Internal Revenue Code is repealed. [2021 c.589 §13]

Note: Section 16 (2), chapter 82, Oregon Laws 2022, provides:

Sec. 16. (2) The amendments to sections 3 and 5, chapter 589, Oregon Laws 2021, by sections 3 and 4 of this 2022 Act apply to tax years beginning on or after January 1, 2022, and before January 1, 2024, and to estimated payments due on and after June 15, 2022. [2022 c.82 §16(2)]

Source: Section 314.140 — Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.200 — OR Code / Title 29 / Chapter 307 / Section 307.200
307.200 Public ways
Status: in_force

All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town plat, within this state, are exempt from assessment and taxation while used for such purposes.

Source: Section 307.200 — Public ways , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.557 — OR Code / Title 29 / Chapter 316 / Section 316.557
316.557 Definition of “estimated tax.”
Status: in_force

As used in ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) , “estimated tax” means the amount of income tax imposed under this chapter for the taxable year, as estimated by the individual, minus the sum of any credits as estimated by the individual against tax provided by this chapter. [1980 c.7 §4; 1985 c.603 §4; 1997 c.839 §21; 1999 c.90 §16; 2001 c.660 §44]

Source: Section 316.557 — Definition of “estimated tax.” , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.466 — OR Code / Title 29 / Chapter 308 / Section 308.466
308.466 Processing applications for limited assessment
Status: in_force

(1) The governing body or its duly authorized agent shall approve or deny an application filed under ORS 308.462 (Qualifications for limited assessment) within 90 days after receipt of the application. An application not acted upon within 90 days shall be deemed approved.

(2) Subject to ORS 308.471 (Owner to file statement with governing body when rehabilitation project finished) , the governing body shall complete a certificate of qualification on a form approved by the Department of Revenue and file the certificate with the county assessor on or before the deadline set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) . The certificate shall contain a statement by a duly authorized agent of the governing body that the property is in substantial compliance as defined in ORS 308.450 (Definitions for ORS 308.450 to 308.481) , and that the owner of the property has complied with the provisions of ORS 308.471 (Owner to file statement with governing body when rehabilitation project finished) . In addition, the governing body shall file with the county assessor copies of applications filed and deemed approved under subsection (1) of this section, together with copies of those statements filed under ORS 308.462 (Qualifications for limited assessment) and 308.471 (Owner to file statement with governing body when rehabilitation project finished) .

(3) If the application is denied, the governing body or its authorized agent shall state in writing the reasons for denial and send the notice to the applicant at the last-known address of the applicant within 10 days after the denial.

(4) Upon denial by a duly authorized agent, an applicant may appeal the denial to the governing body within 30 days after receipt of the denial. Upon denial of the appeal by the governing body, or denial of the application, the applicant may appeal to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law. [1975 c.696 §6; 1989 c.1051 §11; 2013 c.193 §13]

Source: Section 308.466 — Processing applications for limited assessment; issuance of certificate; judicial review of application denial , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.010 — OR Code / Title 29 / Chapter 319 / Section 319.010
319.010 Definitions for ORS 319.010 to 319.430
Status: in_force

As used in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , unless the context requires otherwise:

(1) “Aircraft” means every contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel.

(2) “Aircraft fuel” means any gasoline and any other inflammable or combustible gas or liquid by whatever name such gasoline, gas or liquid is known or sold, usable as fuel for the operation of aircraft, except gas or liquid, the chief use of which, as determined by the Department of Transportation is for purposes other than the propulsion of aircraft.

(3) “Airport” means any area of land or water, except a restricted landing area, which is designed for the landing and takeoff of aircraft.

(4) “Broker” means and includes every person other than a dealer engaged in business as a broker, jobber or wholesale merchant dealing in motor vehicle fuel or aircraft fuel.

(5) “Bulk transfer” means any change in ownership of motor vehicle fuel or aircraft fuel contained in a terminal storage facility or any physical movement of motor vehicle fuel or aircraft fuel between terminal storage facilities by pipeline or marine transport.

(6) “Dealer” means any person who:

(a) Imports or causes to be imported motor vehicle fuels or aircraft fuels for sale, use or distribution in, and after the same reaches the State of Oregon, but “dealer” does not include any person who imports into this state motor vehicle fuel in quantities of 500 gallons or less purchased from a supplier who is licensed as a dealer under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and who assumes liability for the payment of the applicable license tax to this state;

(b) Produces, refines, manufactures or compounds motor vehicle fuels or aircraft fuels in the State of Oregon for use, distribution or sale in this state;

(c) Acquires in this state for sale, use or distribution in this state motor vehicle fuels or aircraft fuels with respect to which there has been no license tax previously incurred; or

(d) Acquires title to or possession of motor vehicle fuels or aircraft fuels in this state and exports the product out of this state.

(7) “Department” means the Department of Transportation.

(8) “Distribution” means, in addition to its ordinary meaning, the delivery of motor vehicle fuel or aircraft fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel or aircraft fuel is withdrawn directly for sale or for delivery into the fuel tanks of motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.

(9) “First sale, use or distribution of motor vehicle fuel or aircraft fuel” means the first withdrawal, other than by bulk transfer, of motor vehicle fuel or aircraft fuel from terminal storage facilities for sale, use or distribution. “First sale, use or distribution of motor vehicle fuel or aircraft fuel” also means the first sale, use or distribution of motor vehicle fuel or aircraft fuel after import into this state if the motor vehicle fuel or aircraft fuel is delivered other than to the terminal storage facilities of a licensed dealer.

(10) “Highway” means every way, thoroughfare and place, of whatever nature, open for use of the public for the purpose of vehicular travel.

(11) “Motor vehicle” means all vehicles, engines or machines, movable or immovable, operated or propelled by the use of motor vehicle fuel.

(12) “Motor vehicle fuel” means and includes gasoline and any other inflammable or combustible gas or liquid, by whatever name such gasoline, gas or liquid is known or sold, usable as fuel for the operation of motor vehicles, except gas or liquid, the chief use of which, as determined by the department, is for purposes other than the propulsion of motor vehicles upon the highways of this state.

(13) “Person” includes every natural person, association, firm, partnership, corporation or the United States.

(14) “Restricted landing area” means any area of land or water, or both, which is used or made available for the landing and takeoff of aircraft, the use of which, except in case of emergency, is provided from time to time by the department.

(15) “Service station” means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles or aircraft fuel into the fuel tanks of aircraft.

(16) “Terminal storage facility” means any fuel storage facility that has marine or pipeline access. [Amended by 1955 c.287 §19; 1955 c.730 §§1,15; 1957 c.209 §1; 1959 c.505 §1; 1963 c.226 §1; 1987 c.610 §1; 1989 c.664 §1; 1993 c.741 §28]

Source: Section 319.010 — Definitions for ORS 319.010 to 319.430 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 310.622 — OR Code / Title 29 / Chapter 310 / Section 310.622
310.622 Manufactured structures eligible as homesteads under tax laws of state
Status: in_force

A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactured structure homestead includes land and improvements to the same extent that a homestead would be recognized if the manufactured structure were a conventional home. [1971 c.529 §11; 1977 c.884 §16]

Note: The definition of “manufactured structure” provided in 307.021 (Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311) applies to ORS chapter 310.

Source: Section 310.622 — Manufactured structures eligible as homesteads under tax laws of state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 314.720 — OR Code / Title 29 / Chapter 314 / Section 314.720
314.720 Treatment of distributions from partnership
Status: in_force

(1) Gain or loss shall not be recognized by a partner upon a distribution by a partnership to that partner, except to the extent provided in section 731 of the Internal Revenue Code.

(2) The character of gain or loss on the disposition by a distributee partner of unrealized receivables or inventory items shall be determined pursuant to section 735 of the Internal Revenue Code.

(3) The basis of property (other than money) distributed by a partnership to a partner shall be determined pursuant to sections 704(c)(1)(B)(iii) and 732 of the Internal Revenue Code, and shall be increased or decreased as provided in ORS chapter 316.

(4) If a partnership makes the election to adjust the basis of its assets under section 754 of the Internal Revenue Code, then upon a distribution of property to a partner, that election shall also be effective for Oregon income tax purposes.

(5) Payments made by a partnership in liquidation of the interest of a retiring partner or a deceased partner shall be accorded the treatment provided under section 736 of the Internal Revenue Code.

(6) Any decrease in a partner’s share of partnership liabilities or any decrease in a partner’s individual liabilities by reason of the assumption by the partnership of the partner’s individual liabilities, shall be considered to be a distribution of money to the partner by the partnership under section 752 of the Internal Revenue Code. [1989 c.625 §38; 1991 c.457 §20; 1995 c.556 §29]

Source: Section 314.720 — Treatment of distributions from partnership , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.422 — OR Code / Title 29 / Chapter 305 / Section 305.422
305.422 Waiver of penalty for failure to timely file property return
Status: in_force

If a penalty under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) for the failure to timely file a real, combined or personal property return as required by ORS 308.290 (Returns) is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 §5]

Source: Section 305.422 — Waiver of penalty for failure to timely file property return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.525 — OR Code / Title 29 / Chapter 319 / Section 319.525
319.525 Agreements with Indian tribes
Status: in_force

Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide for the administration of the tax imposed under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . [2001 c.305 §2]

Source: Section 319.525 — Agreements with Indian tribes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.037 — OR Code / Title 29 / Chapter 316 / Section 316.037
316.037 Imposition and rate of tax
Status: in_force

(1) Intentionally left blank —Ed.

(a) A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax shall be determined in accordance with the following table:

If taxable income is: The tax is:

Not over $2,000 4.75% of

taxable

income

Over $2,000 but not

over $5,000 $95 plus 6.75%

of the excess

over $2,000

Over $5,000 but not

over $125,000 $298 plus 8.75%

of the excess

over $5,000

Over $125,000 $10,798 plus 9.9%

of the excess

over $125,000

(b) For tax years beginning in each calendar year, the Department of Revenue shall adopt a table that shall apply in lieu of the table contained in paragraph (a) of this subsection, as follows:

(A) Except as provided in subparagraph (D) of this paragraph, the minimum and maximum dollar amounts for each bracket for which a tax is imposed shall be increased by the cost-of-living adjustment for the calendar year.

(B) The rate applicable to any rate bracket as adjusted under subparagraph (A) of this paragraph may not be changed.

(C) The amounts setting forth the tax, to the extent necessary to reflect the adjustments in the rate brackets, shall be adjusted.

(D) The rate brackets applicable to taxable income in excess of $125,000 may not be adjusted.

(c) For purposes of paragraph (b) of this subsection, the cost-of-living adjustment for any calendar year is the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged index for the second quarter of the calendar year 1992.

(d) As used in this subsection, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor.

(e) If any increase determined under paragraph (b) of this subsection is not a multiple of $50, the increase shall be rounded to the next lower multiple of $50.

(2) A tax is imposed for each taxable year upon the entire taxable income of every part-year resident of this state. The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) to determine the tax on income derived from sources within this state.

(3) A tax is imposed for each taxable year on the taxable income of every full-year nonresident that is derived from sources within this state. The amount of the tax shall be determined in accordance with the table set forth in subsection (1) of this section. [1969 c.493 §11; 1975 c.674 §1; 1977 c.872 §1; 1979 c.649 §1; 1983 c.684 §23; 1985 c.141 §1; 1987 c.293 §6; 1991 c.457 §1b; 2001 c.660 §11; 2003 c.46 §37; 2009 c.746 §§1,2; 2019 c.122 §56]

Source: Section 316.037 — Imposition and rate of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.045 — OR Code / Title 29 / Chapter 314 / Section 314.045
314.045 Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)
Status: in_force

(1) Except as specifically provided in sections 4, 4b, 20 and 25b, chapter 90, Oregon Laws 1999, the new provisions enacted and amendments to statutes made by chapter 90, Oregon Laws 1999, apply to transactions or activities occurring on or after January 1, 1999, in tax years beginning on or after January 1, 1999.

(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 Taxpayer Relief Act of 1997 (P.L. 105-34), the Taxpayer Browsing Protection Act (P.L. 105-35), the Balanced Budget Act of 1997 (P.L. 105-33), the Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), the Transportation Equity Act for the 21st Century (P.L. 105-178) and the Tax and Trade Relief Extension Act of 1998 (P.L. 105-277) shall 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 federal 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, 1999, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 90, Oregon Laws 1999, 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, 1999, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 90, Oregon Laws 1999, 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 chapter 90, Oregon Laws 1999, for a tax year beginning before January 1, 1999, 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, 1999, and before January 1, 2000, is filed, whichever period expires later. [1999 c.90 §37]

Note: 314.045 (Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)) 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 90, Oregon Laws 1999,” for the words “this 1999 Act” in section 37, chapter 90, Oregon Laws 1999, compiled as 314.045 (Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)) . 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 1999 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.045 — Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 320.325 — OR Code / Title 29 / Chapter 320 / Section 320.325
320.325 Amounts held in trust
Status: in_force

(1) Every transient lodging tax collector is deemed to hold the amount of state transient lodging taxes collected in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided under ORS 320.315 (Due date and form of returns) .

(2) At any time that the transient lodging tax collector fails to remit any amount of state transient lodging taxes deemed to be held in trust for the State of Oregon, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued on the delinquent amount. The warrant shall be issued, docketed and proceeded upon in the same manner and shall have the same force and effect as warrants for the collection of delinquent income taxes.

(3) Intentionally left blank —Ed.

(a) In the case of a transient lodging tax collector that is assessed pursuant to the provisions of ORS 305.265 (Deficiency notice) (12) and 314.407 (Assessment of taxes owing but not submitted with return) (1), the department may issue a notice of liability to any officer, employee or member of the transient lodging tax collector within three years from the time of assessment. Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c) If neither payment nor written objection to the notice of liability is received by the department within 30 days after the notice of liability has been mailed, the notice of liability becomes final. In this event, the officer, employee or member may appeal the notice of liability to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(4) Intentionally left blank —Ed.

(a) In the case of a failure to file a return on the due date, governed by the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , the department, in addition to the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , may send notices of determination and assessment to any officer, employee or member any time within three years after the assessment. The time of assessment against the officer, employee or member shall be 30 days after the date the notice of determination and assessment is mailed. Within 30 days from the date the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal in the manner provided for an appeal from a notice of assessment.

(c) If neither payment nor written objection to the notice of determination and assessment is received by the department within 30 days after the notice of determination and assessment has been mailed, the notice of determination and assessment becomes final. In this event, the officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(5) Intentionally left blank —Ed.

(a) Notwithstanding ORS 320.305 (Rate and computation of tax) , if the transient lodging is owned by more than one person, each and every owner, officer, employee or member may be held jointly and severally liable for any tax imposed under ORS 320.305 (Rate and computation of tax) with respect to a transient lodging transaction.

(b) Notwithstanding the confidentiality provisions of ORS 320.330 (Applicability of other provisions of tax law) , if more than one officer, employee or member of a transient lodging tax collector may be held jointly and severally liable for payment of taxes, the department may require any or all of the officers, employees or members who may be held liable to appear before the department for a joint determination of liability. The department shall notify each officer, employee or member of the time and place set for the determination of liability.

(c) Each person notified of a joint determination under this subsection shall appear and present any information as is necessary to establish that person’s liability or nonliability for payment of taxes to the department. If any person notified fails to appear, the department shall make its determination on the basis of all the information and evidence presented. The department’s determination shall be binding on all persons notified and required to appear under this subsection.

(d) Intentionally left blank —Ed.

(A) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by any person determined to be liable for unpaid taxes under this subsection, each person required to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court any information as was presented before the department, as well as any other information as may be presented to the court.

(B) The court may determine that one or more persons impleaded under this paragraph are liable for unpaid taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid taxes.

(C) If any person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) . The determination of the tax court shall be binding on all persons made parties to the action under this subsection.

(e) This section may not be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally liable for unpaid taxes. [2003 c.818 §6; 2013 c.610 §8; 2018 c.34 §2; 2021 c.212 §2]

Source: Section 320.325 — Amounts held in trust; enforcement; joint and several liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.257 — OR Code / Title 29 / Chapter 321 / Section 321.257
321.257 Definitions for ORS 321.257 to 321.390
Status: in_force

As used in 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 the context requires otherwise:

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

(2) “Forestland” means land in western Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and has been designated as forestland or land in western Oregon, the highest and best use of which is the growing and harvesting of such trees. Trees of a marketable species may vary in different areas in western Oregon and may change as the utilization of forest trees changes. The size, age, location, quality and condition of trees do not necessarily determine marketable species. Forestland often contains isolated openings which because of rock outcrops, river wash, swamps, chemical conditions of the soil, brush and other like conditions prevent adequate stocking of such openings for the production of trees of a marketable species. If the openings in their natural state are necessary to hold the surrounding forestland in forest use through sound management practices, the openings are deemed forestland. Forestland does not include buildings, structures, machinery, equipment or fixtures erected upon, under or above the soil. Forestland includes roads described in ORS 308.236 (Land values to reflect presence of roads) .

(3) “Land class” or “land classes” means one of the eight classifications of forestland, used for assessment purposes by the department, based upon State Tax Commission Valuation Division Supplements published in 1967, and identified in ORS 321.210 (Proposed specially assessed values) .

(4) “State Forester” means the State Forester or the authorized representative of the State Forester.

(5) “Sustained yield management” means the growing and harvesting of timber crops on a continuous basis on land that is primarily dedicated to timber production.

(6) “Taxing district” or “district” means each county, city, school district and other corporation vested with the power to levy property taxes in western Oregon.

(7) “Timber” means all logs which can be measured in board feet and other forest products as determined by department rule.

(8) “Western Oregon” means that portion of the state lying west of a line beginning at the intersection of the northern boundary of the State of Oregon 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 of Oregon. [1977 c.892 §1; 1983 c.539 §2; 1985 c.759 §18; 1989 c.1083 §1; 1993 c.653 §6; 1993 c.801 §1; 1999 c.1078 §12; 2003 c.621 §1]

Source: Section 321.257 — Definitions for ORS 321.257 to 321.390 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.096 — OR Code / Title 29 / Chapter 319 / Section 319.096
319.096 Suspension of license
Status: in_force

(1) The Department of Transportation may, prior to a hearing, suspend the license of a motor vehicle fuel dealer who refuses or neglects to comply with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) until the dealer complies with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(2) Upon suspension of a dealer’s license under subsection (1) of this section, the department shall immediately notify:

(a) The dealer by certified mail of the dealer’s license suspension and the dealer’s right to request an immediate hearing to contest the license suspension; and

(b) All other licensed motor vehicle fuel dealers by a method determined under ORS 319.102 (Notice to dealers of suspension or revocation of another dealer’s license) that the authority of the dealer to purchase tax-deferred motor vehicle fuel has been suspended.

(3) If a licensed motor vehicle fuel dealer sells tax-deferred motor vehicle fuel to a dealer whose license has been suspended under subsection (1) of this section after the third day after the selling dealer receives notice of the suspension under subsection (2) of this section, the selling dealer and the suspended dealer are jointly and severally liable for the tax owed on the sale of the fuel.

(4) Intentionally left blank —Ed.

(a) Notwithstanding the joint and several liability of the selling dealer and the suspended dealer under subsection (3) of this section, the department shall attempt to collect from the suspended dealer the tax owed on the fuel for a period of 45 days from the date of the sale to the suspended dealer.

(b) After the expiration of the 45-day period under this subsection, the department shall collect from the selling dealer any tax not collected from the suspended dealer under this subsection.

(5) The department shall waive the liability of a selling dealer under subsection (3) of this section if the selling dealer establishes to the satisfaction of the department that:

(a) The sale of the motor vehicle fuel to the suspended dealer was due to circumstances that were beyond the control of the selling dealer; or

(b) The dealer whose license was suspended engaged in fraud or deceit to avoid timely payment of the tax to the selling dealer.

(6) When a dealer whose license has been suspended under subsection (1) of this section complies with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , the department shall reinstate the dealer’s license and shall notify by a method determined under ORS 319.102 (Notice to dealers of suspension or revocation of another dealer’s license) all licensed motor vehicle fuel dealers that the dealer’s license has been reinstated and that the dealer is authorized to purchase tax-deferred fuel.

(7) If the department determines that a dealer whose license has been suspended under subsection (1) of this section is unwilling or unable to comply with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , the department shall revoke the license of the dealer as provided in ORS 319.100 (Revocation of license) . [2003 c.113 §2]

Note: 319.096 (Suspension of license) , 319.098 (Contesting license suspension) and 319.102 (Notice to dealers of suspension or revocation of another dealer’s license) were added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.096 — Suspension of license; liability for tax; reinstatement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.775 — OR Code / Title 29 / Chapter 314 / Section 314.775
314.775 Definitions for ORS 314.775 to 314.784
Status: in_force

As used in ORS 314.775 (Definitions for ORS 314.775 to 314.784) to 314.784 (Circumstances when pass-through entity withholding is not required) :

(1) “Distributive income” means the net amount of income, gain, deduction or loss of a pass-through entity for the tax year of the entity.

(2) “Lower-tier pass-through entity” means a pass-through entity, an ownership interest of which is held by another pass-through entity.

(3) “Nonresident” means:

(a) An individual who is not a resident of this state;

(b) A corporation, partnership or other business entity that has a commercial domicile, as defined in ORS 314.610 (Definitions for ORS 314.605 to 314.675) , that is outside this state; or

(c) A trust that is not a resident trust or qualified funeral trust under ORS 316.282 (Definitions related to trusts and estates) .

(4) “Owner” means a person that owns an interest in a pass-through entity.

(5) “Pass-through entity” means any entity that is recognized as a separate entity for federal income tax purposes, for which the owners are required to report income, gains, losses, deductions or credits from the entity for federal income tax purposes. “Pass-through entity” does not include any trust except a form of trust that the Department of Revenue has determined by rule to have been established or maintained primarily for tax avoidance purposes.

(6) “Upper-tier pass-through entity” means a pass-through entity that owns an interest in another pass-through entity. [2005 c.387 §1; 2009 c.33 §17]

Source: Section 314.775 — Definitions for ORS 314.775 to 314.784 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.660 — OR Code / Title 29 / Chapter 314 / Section 314.660
314.660 Determination of payroll factor
Status: in_force

(1) For purposes of ORS 317.391 (Small city business development exemption) , the payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

(2) Compensation is paid in this state if:

(a) The individual’s service is performed entirely within the state;

(b) The individual’s service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; or

(c) Some of the service is performed in the state and (A) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (B) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state. [1965 c.152 §§14,15; 2001 c.793 §4; 2001 c.933 §3; 2009 c.842 §3]

Source: Section 314.660 — Determination of payroll factor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.020 — OR Code / Title 29 / Chapter 319 / Section 319.020
319.020 Monthly statement by dealer
Status: in_force

(1) Subject to subsections (2) to (4) of this section, in addition to the taxes otherwise provided for by law, every dealer engaging in the dealer’s own name, or in the name of others, in the first sale, use or distribution of motor vehicle fuel or aircraft fuel or withdrawal of motor vehicle fuel or aircraft fuel for sale, use or distribution within areas in this state within which the state lacks the power to tax the sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:

(a) Not later than the 25th day of each calendar month, render a statement to the Department of Transportation of all motor vehicle fuel or aircraft fuel sold, used, distributed or so withdrawn by the dealer in the State of Oregon as well as all such fuel sold, used or distributed in this state by a purchaser thereof upon which sale, use or distribution the dealer has assumed liability for the applicable license tax during the preceding calendar month. The dealer shall render the statement to the department in the manner provided by the department by rule.

(b) Except as provided in ORS 319.270 (Exemption of fuel sold or distributed to dealers) , pay a license tax computed on the basis of 34 cents per gallon on the first sale, use or distribution of such motor vehicle fuel or aircraft fuel so sold, used, distributed or withdrawn as shown by such statement in the manner and within the time provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(2) When aircraft fuel is sold, used or distributed by a dealer, the license tax shall be computed on the basis of 11 cents per gallon of fuel so sold, used or distributed, except that when aircraft fuel usable in aircraft operated by turbine engines (turbo-prop or jet) is sold, used or distributed, the tax rate shall be three cents per gallon.

(3) In lieu of claiming refund of the tax paid on motor vehicle fuel consumed by such dealer in nonhighway use as provided in ORS 319.280 (Refunds generally) , 319.290 (Limitation on applications for refunds) and 319.320 (Refund of tax on fuel used in operation of vehicles over certain roads or private property) , or of any prior erroneous payment of license tax made to the state by such dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.

(4) The license tax computed on the basis of the sale, use, distribution or withdrawal of motor vehicle or aircraft fuel may not be imposed wherever such tax is prohibited by the Constitution or laws of the United States with respect to such tax. [Amended by 1955 c.730 §2; 1959 c.505 §2; 1967 c.463 §1; 1973 c.376 §1; 1977 c.293 §1; 1981 c.698 §1; 1983 c.727 §§1,5; 1985 c.209 §12; 1987 c.610 §2; 1987 c.899 §§8,10, 14; 1989 c.664 §2; 1989 c.865 §1; 1991 c.497 §§6,7; 1999 c.1037 §§1,3; 2009 c.865 §48; 2011 c.101 §1; 2015 c.700 §§1,4; 2017 c.750 §§40,41; 2021 c.526 §1]

Note: Section 45, chapter 750, Oregon Laws 2017, provides:

Sec. 45. (1)(a) For calendar years beginning on or after January 1, 2020, the rates determined under ORS 319.020 (Monthly statement by dealer) (1)(b) and 319.530 (Imposition of tax) (1) shall each be increased by two cents only if the Oregon Transportation Commission submits a report in the manner provided by ORS 192.245 (Form of report to legislature) on or before December 1, 2019, to the Joint Committee on Transportation established under ORS 171.858 (Joint Committee on Transportation) stating that:

(A) The commission has identified sufficient shovel-ready highway projects and highway maintenance or operational uses of the increased fuel tax revenue to justify the increase;

(B) The set of uniform standards required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (1) has been developed and the standards are being followed;

(C) The reports received from cities and counties under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (2) have been submitted and posted by the commission as required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (3);

(D) The Department of Transportation is implementing the registration fees and title fees described in ORS 803.091 (Title fees based on miles per gallon) and 803.422 (Registration fees based on miles per gallon) ; and

(E) The Interstate 205 Active Traffic Management Project and the Interstate 205 Corridor Bottleneck Project have been completed.

(b) In addition to the facts stated in the report required under paragraph (a) of this subsection, the Oregon Transportation Commission shall also submit with the report:

(A) A list of the shovel-ready highway projects the commission expects to undertake with the revenue that will become available as a result of the increase;

(B) The amount of bonds the commission considers necessary to be issued to complete shovel-ready highway projects scheduled to be commenced after January 1, 2020;

(C) The construction and financial status of uncompleted in-progress projects exceeding $20 million identified in chapter 750, Oregon Laws 2017;

(D) The status of the Treasure Valley Intermodal Facility Project and the Value Pricing Set-Up Project;

(E) Design, cost analysis and construction option packages for the Interstate 5 Rose Quarter Project for consideration by the Legislative Assembly; and

(F) The design, construction, financial status and progress of projects costing more than $20 million that are identified in chapter 750, Oregon Laws 2017, including, but not limited to, the Interstate 205 Abernethy Bridge Project, the Interstate 205 Freeway Widening Project, the State Highway 217 Northbound Project and the State Highway 217 Southbound Project, and any other state transportation projects implemented after October 6, 2017.

(2) Intentionally left blank —Ed.

(a) For calendar years beginning on or after January 1, 2022, the rates determined under ORS 319.020 (Monthly statement by dealer) (1)(b) and 319.530 (Imposition of tax) (1) and subsection (1) of this section shall each be increased by two cents only if the Oregon Transportation Commission submits a report in the manner provided by ORS 192.245 (Form of report to legislature) on or before December 1, 2021, to the Joint Committee on Transportation established under ORS 171.858 (Joint Committee on Transportation) stating that:

(A) The Continuous Improvement Advisory Committee appointed under ORS 184.665 (Continuous Improvement Advisory Committee) has reviewed and reported to the commission on all transportation projects costing $50 million or more and completed not less than six months prior to the date of the report required under this paragraph;

(B) The recommendations for improvement reported by the Continuous Improvement Advisory Committee to the commission at least six months prior to the date of the report required under this paragraph, and approved by the commission, have been implemented or plans for implementation have been developed;

(C) The commission has identified sufficient shovel-ready highway projects and highway maintenance or operational uses of the increased fuel tax revenue to justify the increase;

(D) The set of uniform standards required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (1) has been developed and the standards are being followed;

(E) The reports received from cities and counties under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (2) have been posted by the commission as required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (3);

(F) Under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (4), payments from the State Highway Fund have been withheld from cities and counties that failed to submit reports as required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (2); and

(G) The Department of Transportation is implementing the registration fees and title fees described in ORS 803.091 (Title fees based on miles per gallon) and 803.422 (Registration fees based on miles per gallon) .

(b) In addition to the facts stated in the report required under paragraph (a) of this subsection, the Oregon Transportation Commission shall also identify in the report:

(A) A list of the shovel-ready highway projects the commission expects to undertake with the revenue that will become available as a result of the increase;

(B) The amount of bonds the commission considers necessary to be issued to complete shovel-ready highway projects scheduled to be commenced after January 1, 2022;

(C) The construction and financial status of uncompleted in-progress projects exceeding $50 million identified in chapter 750, Oregon Laws 2017; and

(D) The design, construction, financial status and progress of projects costing more than $20 million that are identified in chapter 750, Oregon Laws 2017, including, but not limited to, the Interstate 5 Rose Quarter Project, the Interstate 205 Abernethy Bridge Project, the Interstate 205 Freeway Widening Project, the State Highway 217 Northbound Project, the Newberg-Dundee Bypass Project and the State Highway 217 Southbound Project, and any other state transportation projects implemented after October 6, 2017.

(c) If the Commissioner of the Bureau of Labor and Industries has found substantial evidence, under ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) , that a contracting agency that would otherwise receive increased amounts of fuel tax revenues pursuant to this section on or after January 1, 2022, has violated ORS 279C.305 (Least-cost policy for public improvements) within the five years immediately preceding the date of the commissioner’s finding, or has materially breached an agreement entered into pursuant to ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) , the Department of Transportation shall withhold the increased amounts until the final resolution of the violation or breach is determined under ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) .

(3) Intentionally left blank —Ed.

(a) For calendar years beginning on or after January 1, 2024, the rates determined under ORS 319.020 (Monthly statement by dealer) (1)(b) and 319.530 (Imposition of tax) (1) and subsections (1) and (2) of this section shall each be increased by two cents only if the Oregon Transportation Commission submits a report in the manner provided by ORS 192.245 (Form of report to legislature) on or before December 1, 2023, to the Joint Committee on Transportation established under ORS 171.858 (Joint Committee on Transportation) stating that:

(A) The Continuous Improvement Advisory Committee appointed under ORS 184.665 (Continuous Improvement Advisory Committee) has reviewed and reported to the commission on all transportation projects costing $50 million or more and completed not less than six months prior to the date of the report required under this paragraph;

(B) The recommendations for improvement reported by the Continuous Improvement Advisory Committee to the commission at least six months prior to the date of the report required under this paragraph, and approved by the commission, have been implemented or plans for implementation have been developed;

(C) The commission has identified sufficient shovel-ready highway projects and highway maintenance or operational uses of the increased fuel tax revenue to justify the increase;

(D) The set of uniform standards required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (1) has been developed and the standards are being followed;

(E) The reports received from cities and counties under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (2) have been posted by the commission as required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (3); and

(F) Under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (4), payments from the State Highway Fund have been withheld from cities and counties that failed to submit reports as required under ORS 184.657 (Describing and reporting condition of transportation infrastructure) (2).

(b) In addition to the facts stated in the report required under paragraph (a) of this subsection, the Oregon Transportation Commission shall also submit with the report:

(A) A list of the shovel-ready highway projects the commission expects to undertake with the revenue that will become available as a result of the increase;

(B) The amount of bonds the commission considers necessary to be issued to complete shovel-ready highway projects scheduled to be commenced after January 1, 2024; and

(C) The design, construction, financial status and progress of projects costing more than $20 million that are identified in chapter 750, Oregon Laws 2017, including, but not limited to, the Interstate 5 Rose Quarter Project, the Interstate 205 Abernethy Bridge Project, the Interstate 205 Freeway Widening Project, the State Highway 217 Northbound Project, the Newberg-Dundee Bypass Project and the State Highway 217 Southbound Project, and any other state transportation projects implemented after October 6, 2017.

(c) If the Commissioner of the Bureau of Labor and Industries has found substantial evidence, under ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) , that a contracting agency that would otherwise receive increased amounts of fuel tax revenues pursuant to this section on or after January 1, 2024, has violated ORS 279C.305 (Least-cost policy for public improvements) within the five years immediately preceding the date of the commissioner’s finding, or has materially breached an agreement entered into pursuant to ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) , the Department of Transportation shall withhold the increased amounts until the final resolution of the violation or breach is determined under ORS 279C.306 (Administrative enforcement of least-cost policy for public improvements) . [2017 c.750 §45; 2018 c.93 §43; 2019 c.250 §1; 2019 c.491 §7]

Source: Section 319.020 — Monthly statement by dealer; license tax imposed; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.320 — OR Code / Title 29 / Chapter 308 / Section 308.320
308.320 Oath of assessor upon completion of assessment roll
Status: in_force

(1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form:

State of Oregon )

) ss.

County of ______ )

I, ___________, being the duly elected, qualified and acting assessor of the above-named county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law I am permitted to assess; that I have not willfully or knowingly omitted to assess any person or property, or valued over its assessed value any property or class of property whatever.

______________________

Subscribed and sworn to before me this ___ day of _____, 2___.

__________________

__________________

(2) The oath shall forthwith be filed by the assessor with the Department of Revenue with the Summaries of Assessments and Levies Report.

(3) No assessor shall fail to make and subscribe to the oath required by this section nor to file the oath with the Department of Revenue. [Amended by 1981 c.804 §52; 1991 c.459 §110; 1997 c.541 §171]

Source: Section 308.320 — Oath of assessor upon completion of assessment roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.364 — OR Code / Title 29 / Chapter 316 / Section 316.364
316.364 Flesch Reading Ease Score form instructions
Status: in_force

(1) The instructions to an individual state income tax return form shall have a total Flesch Reading Ease Score of 60 or higher.

(2) As used in this section:

(a) “Flesch Reading Ease Score” means 206.835 - (x + y) where x equals average sentence length multiplied by 1.015 and y equals average word length multiplied by 84.6.

(b) “Average sentence length” means the total number of words in the instructions to the state income tax return form divided by the total number of sentences in the instructions.

(c) “Average word length” means the total number of syllables in the instructions to the state income tax return form divided by the total number of words in the instructions. [1977 c.736 §3]

Source: Section 316.364 — Flesch Reading Ease Score form instructions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 321.570 — OR Code / Title 29 / Chapter 321 / Section 321.570
321.570 Warrant for collection of delinquent taxes
Status: in_force

(1) If any tax imposed by ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , or any portion of the tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 (Action against property before issuance of warrant prohibited) is mailed, the Department of Revenue may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.

(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record) . After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.

(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect this tax. In the execution of the warrant the agent has the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [Formerly 321.075; 1989 c.625 §78; 2003 c.454 §56; 2003 c.576 §203; 2003 c.621 §41a; 2011 c.389 §3; 2011 c.661 §6]

Source: Section 321.570 — Warrant for collection of delinquent taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.845 — OR Code / Title 29 / Chapter 305 / Section 305.845
305.845 Remedies exclusive
Status: in_force

The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear that such remedies were available. [1977 c.870 §12]

Source: Section 305.845 — Remedies exclusive , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.475 — OR Code / Title 29 / Chapter 307 / Section 307.475
307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
Status: in_force

(1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be:

(a) Stricken from the assessment roll and that any taxes assessed against such property be stricken from the tax roll on the grounds of hardship; or

(b) Redetermined pursuant to ORS 308.146 (Determination of maximum assessed value and assessed value) (6).

(2) As used in this section, “hardship” means a situation where property is subject to taxation but would have received relief had there been a timely filing of a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (Determination of maximum assessed value and assessed value) (6), and where the failure to make timely application for the exemption, cancellation or change in assessment date was by reason of good and sufficient cause.

(3) An application to the director for a recommendation of tax relief on the grounds of hardship must be made not later than December 15 of the year in which the failure to timely file a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (Determination of maximum assessed value and assessed value) (6) occurred.

(4) If the director, in the discretion of the director, finds that tax relief should be granted on the grounds of hardship, the director shall send the written recommendation of the director to the assessor of the county in which the property is located. If the assessor agrees with the recommendation, the assessor shall note approval thereon. The person in charge of the roll shall:

(a) Enter an assessment consistent with a redetermination of the value of the property as of July 1 of the assessment year;

(b) Strike all or a portion of taxes on the tax roll; or

(c) Issue a refund of taxes already paid. A refund of taxes paid shall be treated as any refund granted under ORS 311.806 (Refund of taxes on real and personal property) . [1973 c.218 §1; 1979 c.689 §8; 1999 c.398 §3; 2007 c.449 §1; 2011 c.83 §7; 2015 c.92 §3]

(Agricultural Workforce Housing; Child Care Facilities; Farm Labor Camps)

Source: Section 307.475 — Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.530 — OR Code / Title 29 / Chapter 308 / Section 308.530
308.530 Company not relieved from making other reports
Status: in_force

The statements provided for in ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall not relieve the company from making any other report or statement required by law to be made to any other commission, board or officer. [Amended by 1997 c.154 §35]

Source: Section 308.530 — Company not relieved from making other reports , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.025 — OR Code / Title 29 / Chapter 305 / Section 305.025
305.025 Department of Revenue
Status: in_force

(1) The Department of Revenue is established.

(2) The Department of Revenue shall consist of administrative divisions. Each of the administrative divisions of the department shall be headed by an administrator who shall be in the unclassified service under the State Personnel Relations Law and appointed by the Director of the Department of Revenue. Each administrator shall be well qualified by technical training and experience in the functions to be performed.

(3) The Director of the Department of Revenue, from time to time, may alter or amend the organization of the department, including its administrative divisions, as the director deems necessary to achieve the greatest efficiency and economy in its operation.

(4) The director, acting in concert with the chief officers of other state agencies charged with raising revenue, shall use all reasonable means to increase efficiency and economy by coordinating work and sharing resources with other agencies, including but not limited to the mutual use of field officers and field auditors. With respect to such activity the director shall cause to be prepared a report relating to the utilization and coordination of revenue raising functions of the state agencies charged with such responsibility, including but not limited to suggested plans for departmental or governmental reorganization in the revenue raising field. Such report shall be submitted to the Governor and the Legislative Assembly when it next convenes.

(5) The department shall have an official seal, with the words “Department of Revenue” and “State of Oregon” and such other design as the director may prescribe. The seal shall be used to authenticate all papers and proceedings requiring authentication. [1969 c.520 §§3,5; 1973 c.402 §2; 1981 c.848 §1]

Source: Section 305.025 — Department of Revenue; organization; planning; seal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.458 — OR Code / Title 29 / Chapter 307 / Section 307.458
307.458 Local option to reduce exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) Notwithstanding ORS 307.455 (Definitions for ORS 307.453 to 307.459) , the governing body of a city or county may adopt an ordinance or resolution that:

(A) Changes, but not above 100 percent, the percentage of exemption granted under ORS 307.455 (Definitions for ORS 307.453 to 307.459) or changes, but not above five years, the number of property tax years for which the exemption may be granted; or

(B) Renders the exemption granted under ORS 307.455 (Definitions for ORS 307.453 to 307.459) inoperative.

(b) An ordinance or resolution adopted pursuant to this subsection by the governing body of a city shall apply:

(A) Only within the corporate boundaries of the city;

(B) To all qualified machinery and equipment taxable within the corporate boundaries; and

(C) To the tax levies of the city and all other taxing districts having jurisdiction within the corporate boundaries.

(c) An ordinance or resolution adopted pursuant to this subsection by the governing body of a county shall apply:

(A) Only within the unincorporated territory of the county;

(B) To all qualified machinery and equipment taxable within the unincorporated territory; and

(C) To the tax levies of the county and all other taxing districts having jurisdiction within the unincorporated territory.

(2) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted pursuant to subsection (1) of this section shall not become operative before the beginning of the second property tax year that begins on or after the date on which the ordinance or resolution is adopted.

(b) For property tax years beginning on or after the operative date specified in paragraph (a) of this subsection, qualified machinery and equipment that is subject to an ordinance or resolution described in subsection (1)(a)(B) of this section shall be assessed and taxed as other similar property is assessed and taxed.

(3) Notwithstanding subsection (1) of this section, qualified machinery and equipment that is exempt under ORS 307.455 (Definitions for ORS 307.453 to 307.459) on the operative date specified in subsection (2)(a) of this section that would otherwise be subject to an ordinance or resolution adopted pursuant to subsection (1) of this section shall continue to be exempt for the number of property tax years for which the qualified machinery and equipment is eligible under ORS 307.455 (Definitions for ORS 307.453 to 307.459) (3).

(4) Intentionally left blank —Ed.

(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to subsection (1)(a)(B) of this section may subsequently adopt an ordinance or resolution rendering the exemption granted under ORS 307.455 (Definitions for ORS 307.453 to 307.459) operative again for the city or county, respectively, and all other affected taxing districts.

(b) The exemption shall become operative for the first property tax year that begins on or after the date on which the ordinance or resolution adopted under this subsection becomes effective.

(5) As soon as practicable after the adoption of an ordinance or resolution under:

(a) Subsection (1) of this section, the governing body of the city or county shall provide notice of the adoption or changes to:

(A) The county assessor;

(B) The Department of Revenue;

(C) The State Department of Agriculture; and

(D) Taxpayers whose qualified machinery and equipment is exempt under ORS 307.455 (Definitions for ORS 307.453 to 307.459) for the current property tax year on the effective date of the ordinance or resolution.

(b) Subsection (4) of this section, the governing body of the city or county shall provide notice of the adoption to:

(A) The county assessor;

(B) The Department of Revenue; and

(C) The State Department of Agriculture.

(6) An ordinance or resolution adopted under subsection (1) or (4) of this section must remain in effect for at least three consecutive property tax years. [2019 c.579 §44]

Source: Section 307.458 — Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.737 — OR Code / Title 29 / Chapter 314 / Section 314.737
314.737 Time limit for claim for refund or credit
Status: in_force

Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:

(1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415 (Refunds) ; or

(2) Two years following the date of the federal notice of final partnership adjustment. [2019 c.132 §5]

Source: Section 314.737 — Time limit for claim for refund or credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.430 — OR Code / Title 29 / Chapter 307 / Section 307.430
307.430 Correction of assessment and tax rolls
Status: repealed

(1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (Procedure to revoke certification) (1)(a), the county assessor shall proceed to correct the assessment and tax roll or rolls from which the facility was omitted from taxation, in the manner provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , and in all cases shall add interest in the manner provided in ORS 311.229 (Taxes added to rolls become liens) . The five-year limitation provided for in ORS 311.205 (Correcting errors or omissions in rolls) shall not apply to such corrections.

(2) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (Procedure to revoke certification) (1)(b), if the final revocation occurs before September 15 of any assessment year, the exemption otherwise allowable shall terminate and not be allowed beginning with the assessment and tax rolls prepared as of January 1 of the assessment year. [1967 c.592 §15; 1991 c.459 §59; 1997 c.541 §121]

Note: Sections 1 to 8, chapter 96, Oregon Laws 2016, provide:

Sec. 1. (1) The governing body of a city or county, or of a port organized under ORS chapter 777 or 778, may adopt an ordinance or resolution providing for programs that offer either or both of the following ad valorem property tax incentive benefits:

(a) Special assessment of any land that constitutes a brownfield, as defined in ORS 285A.185 (Brownfields redevelopment) , located within the respective jurisdiction of the city, county or port.

(b) Exemption or partial exemption of improvements and personal property on land described in paragraph (a) of this subsection.

(2) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted under this section shall specify the eligibility requirements for the programs, including, but not limited to, a showing by the owner of a brownfield in an application filed under section 2, chapter 96, Oregon Laws 2016:

(A) That the owner or authorized representative of the owner has obtained, as applicable, a site evaluation, preliminary assessment, confirmation of release or remedial investigation of the brownfield prepared by a geologist registered under ORS 672.505 (Definitions for ORS 672.505 to 672.705) to 672.705 (Fees) or a professional engineer as defined in ORS 672.002 (Definitions for ORS 672.002 to 672.325) .

(B) If the site evaluation, preliminary assessment, confirmation of release or remedial investigation required under subparagraph (A) of this paragraph concludes that a remedial action, as defined in ORS 465.200 (Definitions) , is required in response to the release of a hazardous substance at the brownfield, that the remedial action shall be conducted pursuant to an agreement with, an order of or a program or process authorized by the Department of Environmental Quality under ORS 465.200 (Definitions) to 465.455 (Construction of ORS 465.425 to 465.455) and 465.900 (Civil penalties for violation of removal or remedial actions) .

(C) That the owner is in compliance with any agreement, order, program or process governing the conduct of the remedial action under subparagraph (B) of this paragraph.

(D) That the report of the site evaluation, preliminary assessment, confirmation of release or remedial investigation required under subparagraph (A) of this paragraph, and a report prepared by a geologist or professional engineer showing that any remedial action has complied with any applicable agreement, order, program or process authorized by the department and with any other applicable state law administered by the department, have been submitted to the department.

(b) Notwithstanding paragraph (a) of this subsection, property is not eligible for tax incentive programs adopted pursuant to this section if, at the time an application for the property is filed under section 2, chapter 96, Oregon Laws 2016, the property is:

(A) Subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.681 [series became 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) ];

(B) State-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) ; or

(C) A federal Superfund site.

(3)(a)(A) An ordinance or resolution adopted under this section shall specify the period, not to exceed 10 years, for which the property tax incentive program benefits may be granted.

(B) The ordinance or resolution may allow for an additional period, not to exceed five years, based on criteria set forth in the ordinance or resolution.

(b) Property may be granted a tax incentive program benefit under this section until the earlier of:

(A) The expiration of the period for which the property is eligible for the benefit under paragraph (a) of this subsection; or

(B) The date on which the dollar amount of the benefit equals the eligible costs for the property as determined under section 3, chapter 96, Oregon Laws 2016.

(c) If a city, county or port adopts both a special assessment and an exemption or partial exemption program, the two program benefits must be granted concurrently for any property.

(d) The city, county or port may adopt any other provisions relating to the property tax incentive programs that do not conflict with the requirements of sections 1 to 7, chapter 96, Oregon Laws 2016.

(4) Intentionally left blank —Ed.

(a) For any property tax year:

(A) Property that is granted benefits under a tax incentive program adopted pursuant to this section may be granted any other special assessment, exemption or partial exemption for which the property is eligible.

(B) The total amount of all special assessments, exemptions and partial exemptions granted to property may not reduce the property tax liability of the property below zero.

(b) Intentionally left blank —Ed.

(A) A city, county or port shall specify in an ordinance or resolution adopted under this section how the city, county or port intends to apply multiple property tax benefits granted to property in the circumstances authorized under paragraph (a)(A) of this subsection.

(B) The city, county or port shall notify the county assessor of the intended application.

(5) Intentionally left blank —Ed.

(a) The city, county or port may amend or repeal an ordinance or resolution adopted under this section at any time.

(b) Notwithstanding paragraph (a) of this subsection, property that is receiving a tax incentive program benefit under this section when the ordinance or resolution is amended or repealed shall continue to receive the benefit pursuant to the provisions of the ordinance or resolution in effect when the property was initially granted the benefit.

(6) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted under this section does not become effective unless the rates of taxation of the taxing districts located within territory of the city, county or port whose governing boards agree to the property tax incentive programs, when combined with the rate of taxation of the city, county or port that adopted the ordinance or resolution, equal 75 percent or more of the total combined rate of taxation within the territory of the city, county or port.

(b) If an ordinance or resolution becomes effective pursuant to paragraph (a) of this subsection, the property tax incentive programs shall be effective for the tax levies of all taxing districts in which a brownfield that is granted a property tax incentive program benefit is located. [2016 c.96 §1; 2019 c.492 §1]

Sec. 2. (1)(a) The owner of a brownfield seeking a property tax incentive program benefit for the brownfield or improvements and personal property on the brownfield under an ordinance or resolution adopted pursuant to section 1 of this 2016 Act must file an application, with the governing body of the city, county or port that adopted the ordinance or resolution, on or before March 15 preceding the beginning of the property tax year for which the property tax incentive program benefit is sought. A single application may be filed for brownfields in contiguous tax accounts under common ownership.

(b) Notwithstanding paragraph (a) of this subsection, an application may be filed after March 15 and on or before December 31 if the application is accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the property to which the application relates as of the assessment date for that tax year.

(2) An application filed pursuant to this section must include:

(a) The address of the brownfield.

(b) Documentation showing the ownership of the property by the person filing the application.

(c) An affidavit signed by the owner of the brownfield under penalty of perjury affirming that the owner has not, by any acts, or omissions where there is a duty to act, caused, contributed to or exacerbated the release of a hazardous substance at the brownfield for which the eligible costs as determined under section 3 of this 2016 Act are to be incurred.

(d) Documentation showing that all applicable eligibility requirements have been met.

(e) Documentation of estimated eligible costs with respect to the brownfield prepared by the Department of Environmental Quality or by a person unrelated to the owner of the brownfield and having expertise in estimating such costs.

(f) An application fee, if any, required by the city, county or port.

(3) The application shall be reviewed by the city, county or port. Upon request, the Department of Environmental Quality may consult with the city, county or port regarding remedial action costs included in the application as eligible costs. The city, county or port may consult with the owner of the brownfield about the application, and the owner may amend the application.

(4) Intentionally left blank —Ed.

(a) If the city, county or port determines that the application does not meet the requirements of this section, the city, county or port shall promptly notify the owner of the brownfield in writing that the application is not approved, stating the reasons for the determination. A determination under this paragraph is not reviewable, but the owner of the brownfield may file an application under this section for any subsequent year.

(b) If the city, county or port determines that the application meets the requirements of this section, the city, county or port shall promptly:

(A) Notify the owner of the brownfield in writing that the application is approved; and

(B) Notify the county assessor in writing that the application is approved and certifying the period for which the property tax incentive program benefit is granted and the estimated eligible costs with respect to the brownfield.

(5) The assessor of the county in which the property granted a property tax incentive program benefit is located may charge the owner a fee of up to $200 for the first year and up to $100 for each subsequent year for which the benefit is granted to compensate the assessor for duties imposed under sections 1 to 7 of this 2016 Act.

(6) The transfer of the brownfield in an arm’s-length transaction shall not disqualify the property from the property tax incentive program benefits granted to the property under the ownership of the transferor provided the transferee:

(a) Notifies the city, county or port and the county assessor as soon as practicable of the transfer;

(b) Files an affidavit described in subsection (2)(c) of this section; and

(c) Complies with all requirements under sections 1 to 7 of this 2016 Act. [2016 c.96 §2]

Sec. 3. (1) For purposes of sections 1 to 7 of this 2016 Act, eligible costs equal the discounted present value of estimated after-tax costs directly related to the remaining work necessary to remove, contain or treat the contamination of a brownfield.

(2) Eligible costs may include:

(a) Remedial action costs as defined in ORS 465.200 (Definitions) , including costs for a site evaluation, preliminary assessment, confirmation of release or remedial investigation performed by a geologist or professional engineer without the oversight or approval of the Department of Environmental Quality.

(b) The costs of demolishing existing improvements on the brownfield as necessary for removal or remedial action, as those terms are defined in ORS 465.200 (Definitions) .

(c) The costs of abating the release of hazardous substances within existing improvements on the brownfield.

(d) The costs of new improvements constructed on the brownfield for the purpose of containing hazardous substances or limiting exposure to the release of hazardous substances.

(e) The costs of managing, handling, removing, treating and disposing of solid waste, environmental media and building materials containing hazardous substances in the course of redeveloping the brownfield.

(f) The costs of environmental audits, surety bonds, insurance, engineering and legal fees and monitoring other than water monitoring.

(3) For purposes of section 2 (2)(e) of this 2016 Act, documentation of eligible costs may include, but is not limited to, bids, cost estimates, remediation plans, copies of contracts, notes and minutes of contract negotiations, and accounts, invoices, sales receipts and other payment records of purchases, sales, leases and other transactions relating to the eligible costs.

(4) Eligible costs shall be reduced by the amount of any state, federal or other grant moneys, tax credits, insurance proceeds or legal settlements received by the owner of the brownfield to offset eligible costs for the brownfield. [2016 c.96 §3]

Sec. 4. (1)(a) For the first property tax year of the period for which special assessment is certified under section 2 of this 2016 Act for land constituting a brownfield, the county assessor shall list on the assessment and tax roll a specially assessed value for the land that equals the real market value the land would have if it were not a brownfield less the eligible costs determined under section 3 of this 2016 Act and apportioned to each tax account included in the application. The specially assessed value of the land determined under this subsection shall be listed on the assessment and tax rolls for the number of years certified for the land under section 2 of this 2016 Act.

(b) Notwithstanding paragraph (a) of this subsection, the specially assessed value of the land may not be less than $100 for any property tax year.

(2) Intentionally left blank —Ed.

(a) For the first property tax year for which the land is specially assessed, the maximum assessed value of the land shall equal the specially assessed value of the land determined under subsection (1) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value divided by the average real market value, as those terms are defined in ORS 308.149 (Definitions for ORS 308.149 to 308.166) .

(b) For each property tax year after the first property tax year for which the land is specially assessed, the maximum assessed value of the land shall equal the greater of 103 percent of the assessed value of the land from the prior year or 100 percent of the maximum assessed value of the land from the prior year.

(3) For each property tax year for which the land is specially assessed, the assessed value of the land shall equal the least of:

(a) The specially assessed value of the land as determined under subsection (1) of this section;

(b) The maximum assessed value of the land as determined under subsection (2) of this section; or

(c) The real market value of the land as of the assessment date for the tax year.

(4) The entitlement of land to the special assessment provisions of this section shall be determined as of July 1. If the land becomes disqualified on or after July 1, the land shall be specially assessed for the property tax year as provided in this section.

(5) Each year the county assessor shall add to the assessment and tax rolls of the county, with respect to land specially assessed under this section, the notation “potential additional tax.” [2016 c.96 §4]

Sec. 5. (1) An ordinance or resolution adopted under section 1 of this 2016 Act providing for exemption or partial exemption of improvements and personal property on a brownfield must state the percentage of the exemption to be applied to the real market value of the improvements and personal property.

(2) The exemption or partial exemption shall apply to new or existing property of any classification under rules established by the Department of Revenue pursuant to ORS 308.215 (Contents of assessment roll) (1)(a)(C).

(3) ORS 307.032 (Maximum assessed value and assessed value of partially exempt property and specially assessed property) applies to improvements and personal property granted partial exemption under the ordinance or resolution.

(4) Each year the county assessor shall add to the assessment and tax rolls of the county, with respect to the improvements and personal property granted exemption or partial exemption under this section, the notation “potential additional tax.” [2016 c.96 §5]

Sec. 6. (1) Each year, on or before a date prescribed by the city, county or port that adopted the ordinance or resolution under section 1 of this 2016 Act, pursuant to which land constituting a brownfield is specially assessed, the owner of the land shall submit documentation of actual eligible costs incurred and an updated estimate of the eligible costs to the city, county or port, as applicable.

(2) Intentionally left blank —Ed.

(a) If the updated estimate of the eligible costs is greater or less than the original estimate by 10 percent or more, the city, county or port shall submit the documentation and updated estimate to the assessor of the county in which the land is located.

(b) Upon receipt, the county assessor shall recompute the specially assessed value and maximum assessed value of the land under section 4 of this 2016 Act, beginning with the first year for which the land was granted special assessment.

(c) The values as recomputed under this section shall apply to the remaining period for which the land has been granted the special assessment. Delinquent taxes may not be assessed or collected, and refunds may not be paid, as a consequence of the recomputation under this section for property tax years preceding the remaining period. [2016 c.96 §6]

Sec. 7. (1) Property that is granted a property tax incentive program benefit pursuant to an ordinance or resolution adopted under section 1 of this 2016 Act shall continue to receive the benefit until the property is disqualified by the earliest of:

(a) The expiration of the period for which the benefit was certified under section 2 of this 2016 Act.

(b) The date on which the dollar amount of the benefit equals the eligible costs for the property as determined under section 3 of this 2016 Act.

(c) The discovery by the city, county or port that the owner of the brownfield has failed to:

(A) Comply with the eligibility requirements adopted by the city, county or port;

(B) Begin or make reasonable progress on remediation or redevelopment of the brownfield; or

(C) File any required reports.

(d) The discovery by the city, county or port that any statement or representation in any documentation filed pursuant to section 2 of this 2016 Act was misleading or false.

(2) The city, county or port may provide an owner with the opportunity to cure the grounds for disqualification under subsection (1) of this section.

(3) The city, county or port shall notify the county assessor of the disqualification of property from special assessment or exemption or partial exemption under this section, and upon disqualification the property shall be assessed and taxed under ORS 308.146 (Determination of maximum assessed value and assessed value) .

(4) Upon disqualification of land constituting a brownfield from special assessment under subsection (1)(c) or (d) of this section, in addition to any other remedy provided by law, there shall be added to the tax extended against the land on the next assessment and tax roll, to be collected and distributed in the same manner as other property taxes, additional taxes equal to the potential additional taxes noted on the roll for the land for all years for which the land was specially assessed under section 4 of this 2016 Act.

(5) Upon disqualification of improvements or personal property on land constituting a brownfield from exemption or partial exemption under subsection (1)(c) or (d) of this section, there shall be added to the tax extended against the improvements or personal property on the next assessment and tax roll, to be collected and distributed in the same manner as other property taxes, additional taxes, equal to the difference between the taxes assessed against the property and the taxes that otherwise would have been assessed against the property if the property had not been granted exemption or partial exemption, for all years for which the property was granted exemption or partial exemption.

(6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.

(7) The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next assessment and property tax roll pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . [2016 c.96 §7]

Sec. 8. (1) Sections 1 to 7 of this 2016 Act are repealed on January 2, 2027.

(2) Notwithstanding subsection (1) of this section, property that has been granted a property tax incentive program benefit under sections 1 to 7 of this 2016 Act before the date specified in subsection (1) of this section, shall continue to receive the benefit for the period of time for which the benefit was granted. [2016 c.96 §8]

Source: Section 307.430 — Correction of assessment and tax rolls; termination of exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.533 — OR Code / Title 29 / Chapter 307 / Section 307.533
307.533 Review
Status: in_force

(1) Review of a denial of an application under ORS 307.527 (Ordinance or resolution approving or disapproving application) , or of the termination of an exemption under ORS 307.529 (Notice of proposed termination of exemption) , shall be as provided by ORS 34.010 (Former writ of certiorari as writ of review) to 34.100 (Power of court on review) .

(2) If no review of the termination of an exemption as provided in subsection (1) of this section is effected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) to provide for the assessment and taxation of any property for which exemption was terminated by the governing body or by a court, in accordance with the finding of the governing body or the court as to the assessment year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) .

(3) Where there has been a failure to comply with ORS 307.529 (Notice of proposed termination of exemption) , the property shall become taxable beginning January 1 of the first assessment year following the date on which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [1989 c.803 §10; 1991 c.459 §67; 1991 c.930 §9; 1997 c.541 §131]

Source: Section 307.533 — Review; correction of tax rolls; payment of tax after exemption terminates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.627 — OR Code / Title 29 / Chapter 323 / Section 323.627
323.627 Disposition of proceeds of tax imposed on inhalant delivery systems
Status: in_force

All moneys received by the Department of Revenue under the tax imposed on inhalant delivery systems by ORS 323.505 (Tax imposed on distribution) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds or credits arising from erroneous overpayments, the remaining balance shall be distributed as follows:

(1) 90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services.

(2) 10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine. [2019 c.525 §14]

Note: 323.627 (Disposition of proceeds of tax imposed on inhalant delivery systems) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 323.627 — Disposition of proceeds of tax imposed on inhalant delivery systems , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 309.100 — OR Code / Title 29 / Chapter 309 / Section 309.100
309.100 Petitions for reduction of property value
Status: in_force

(1) Except as provided in ORS 305.403 (Appeal of value of state-appraised industrial property in tax court) , the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the property value appeals board for relief as authorized under ORS 309.026 (Sessions) . As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) Petitions filed under this section shall be filed with the clerk of the board during the period following the date the tax statements are mailed or otherwise delivered for the current tax year and ending December 31.

(3) Each petition shall:

(a) Be made in writing.

(b) State the facts and the grounds upon which the petition is made.

(c) Be signed and verified by the oath of a person described in subsection (1) or (4) of this section.

(d) State the address to which notice of the action of the board shall be sent. The notice may be sent to a person described in subsection (1) or (4) of this section.

(e) State if the petitioner or a representative desires to appear at a hearing before the board.

(4) Intentionally left blank —Ed.

(a) The following persons may sign a petition and appear before the board on behalf of a person described in subsection (1) of this section:

(A) A relative, as defined by rule adopted by the Department of Revenue, of an owner of the property.

(B) A person duly qualified to practice law or public accountancy in this state.

(C) A legal guardian or conservator who is acting on behalf of an owner of the property.

(D) A real estate broker or principal real estate broker licensed under ORS 696.022 (Licensing system for real estate brokers and property managers) .

(E) A state certified appraiser or a state licensed appraiser under ORS 674.310 (Duties and powers of board) or a registered appraiser under ORS 308.010 (Registered appraiser requirements) .

(F) The lessee of the property.

(G) An attorney-in-fact under a general power of attorney executed by a principal who is an owner of the property.

(b) A petition signed by a person described in this subsection, other than a legal guardian or conservator of a property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection or a person duly qualified to practice law in this state, shall include written authorization for the person to act on behalf of the owner or other person described in subsection (1) of this section. The authorization shall be signed by the owner or other person described in subsection (1) of this section.

(c) In the case of a petition signed by a legal guardian or conservator, the board may request the guardian or conservator to authenticate the guardianship or conservatorship.

(d) In the case of a petition signed by an attorney-in-fact described in paragraph (a)(G) of this subsection, the petition shall be accompanied by a copy of the general power of attorney.

(5) If the petitioner has requested a hearing before the board, the board shall give such petitioner at least five days’ written notice of the time and place to appear. If the board denies any petition upon the grounds that it does not meet the requirements of subsection (3) of this section, it shall issue a written order rejecting the petition and set forth in the order the reasons the board considered the petition to be defective.

(6) Notwithstanding ORS 9.160 (Bar membership required to practice law) or 9.320 (Necessity for employment of attorney) , the owner or other person described in subsection (1) of this section may appear and represent himself or herself at the hearing before the board, or may be represented at the hearing by any authorized person described in subsection (4) of this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5; 1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1; 2009 c.33 §9; 2011 c.111 §2; 2019 c.360 §1; 2023 c.29 §27]

Note: The amendments to 309.100 (Petitions for reduction of property value) by section 27, 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.

309.100 (Petitions for reduction of property value) . (1) Except as provided in ORS 305.403 (Appeal of value of state-appraised industrial property in tax court) , the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the board of property tax appeals for relief as authorized under ORS 309.026 (Sessions) . As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) Petitions filed under this section shall be filed with the clerk of the board during the period following the date the tax statements are mailed or otherwise delivered for the current tax year and ending December 31.

(3) Each petition shall:

(a) Be made in writing.

(b) State the facts and the grounds upon which the petition is made.

(c) Be signed and verified by the oath of a person described in subsection (1) or (4) of this section.

(d) State the address to which notice of the action of the board shall be sent. The notice may be sent to a person described in subsection (1) or (4) of this section.

(e) State if the petitioner or a representative desires to appear at a hearing before the board.

(4) Intentionally left blank —Ed.

(a) The following persons may sign a petition and appear before the board on behalf of a person described in subsection (1) of this section:

(A) A relative, as defined by rule adopted by the Department of Revenue, of an owner of the property.

(B) A person duly qualified to practice law or public accountancy in this state.

(C) A legal guardian or conservator who is acting on behalf of an owner of the property.

(D) A real estate broker or principal real estate broker licensed under ORS 696.022 (Licensing system for real estate brokers and property managers) .

(E) A state certified appraiser or a state licensed appraiser under ORS 674.310 (Duties and powers of board) or a registered appraiser under ORS 308.010 (Registered appraiser requirements) .

(F) The lessee of the property.

(G) An attorney-in-fact under a general power of attorney executed by a principal who is an owner of the property.

(b) A petition signed by a person described in this subsection, other than a legal guardian or conservator of a property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection or a person duly qualified to practice law in this state, shall include written authorization for the person to act on behalf of the owner or other person described in subsection (1) of this section. The authorization shall be signed by the owner or other person described in subsection (1) of this section.

(c) In the case of a petition signed by a legal guardian or conservator, the board may request the guardian or conservator to authenticate the guardianship or conservatorship.

(d) In the case of a petition signed by an attorney-in-fact described in paragraph (a)(G) of this subsection, the petition shall be accompanied by a copy of the general power of attorney.

(5) If the petitioner has requested a hearing before the board, the board shall give such petitioner at least five days’ written notice of the time and place to appear. If the board denies any petition upon the grounds that it does not meet the requirements of subsection (3) of this section, it shall issue a written order rejecting the petition and set forth in the order the reasons the board considered the petition to be defective.

(6) Notwithstanding ORS 9.160 (Bar membership required to practice law) or 9.320 (Necessity for employment of attorney) , the owner or other person described in subsection (1) of this section may appear and represent himself or herself at the hearing before the board, or may be represented at the hearing by any authorized person described in subsection (4) of this section.

Source: Section 309.100 — Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 308.225 — OR Code / Title 29 / Chapter 308 / Section 308.225
308.225 Boundary changes
Status: in_force

(1) In preparing the assessment roll in any year, a county assessor shall disregard changes or proposed changes described in subsections (3), (4) and (5) of this section in the boundary lines of any taxing district levying ad valorem property taxes if the description and map showing changes or proposed changes are not filed in final approved form, in accordance with and at the time required by subsection (2) of this section.

(2) Intentionally left blank —Ed.

(a) If a boundary change is made or proposed, the person, governing body, officer, administrative agency or court that is or will be responsible for determining whether the boundary change is final shall file with the county assessor and the Department of Revenue the legal description of the change or proposed change and an accurate map showing the change or proposed change in final approved form, on or before March 31 of the assessment year to which the boundary change applies.

(b) Intentionally left blank —Ed.

(A) Except as otherwise provided in subparagraph (B) of this paragraph, the legal description of the boundary change must consist of a series of courses in which the first course starts at a point of beginning and the final course ends at the point of beginning. Each course must be identified by bearings and distances and, when available, refer to deed lines, deed corners and other monuments, or, in lieu of bearings and distances, be identified by reference to:

(i) Township, range, section or section subdivision lines of the United States Public Land Survey System.

(ii) Survey center line or right of way lines of public roads, streets or highways.

(iii) Ordinary high water or ordinary low water of tidal lands.

(iv) Right of way lines of railroads.

(v) Any line identified on the plat of any recorded subdivision defined in ORS 92.010 (Definitions for ORS 92.010 to 92.192) .

(vi) Donation land claims.

(vii) Line of ordinary high water and line of ordinary low water of rivers and streams, as defined in ORS 274.005 (Definitions) , or the thread of rivers and streams.

(B) In lieu of the requirements of subparagraph (A) of this paragraph, boundary change areas conforming to areas of the United States Public Land Survey System may be described by township, section, quarter-section or quarter-quarter section, or if the areas conform to subdivision lots and blocks, may be described by lot and block description.

(c) The county assessor or the department shall provide a map to the person, body, officer or agency making the filing within 14 days after the filing body notifies the assessor and department that a boundary change is being proposed. Upon receipt, the filing body shall accurately enter the boundary line on the map.

(d) The description and map must be filed in final approved form on or before March 31 of the assessment year to which the boundary change applies. Proposed changes must be certified to the county assessor and the department in the same manner as changes. If the taxing district is located in more than one county, the description and map shall be filed with the assessor in each county and with the department within the time provided in this subsection.

(3) For purposes of this section, boundary change means the change that occurs in the boundaries of a district by reason of:

(a) The formation of a new district;

(b) The consolidation or merger of two or more districts or parts thereof;

(c) The annexation of territory by a district;

(d) The withdrawal of territory from a district; or

(e) The dissolution of a district.

(4) For purposes of this section, the establishment of tax zones within a district constitutes a boundary change.

(5) For purposes of this section, a proposed change means a boundary change that has not become final or effective on or before March 31 and that:

(a) Is certain to become final or effective before July 1 of the same year; or

(b) Is subject to voter approval in an election held before July 1 of the same year and that becomes final or effective before July 1 of the same year.

(6) Each description and map filed under subsection (2) of this section shall be submitted to the Department of Revenue and approved or disapproved within 30 days of receipt.

(7) Within five days of its determination, the Department of Revenue shall provide notice of its approval or disapproval under subsection (6) of this section to each county assessor with whom a filing has been made and to the filing body. If the description or map is disapproved, the department shall explain what steps must be taken to correct the description or map, and shall cooperate with the filing body in helping it meet the requirements of this section, and whenever possible, the filing deadline of March 31. Corrected descriptions and maps must then be resubmitted to the department, and approved, and filed with the assessor or assessors.

(8) The filing of the description and map under this section is for assessment and taxation purposes only and does not affect or relate to filing for any other purpose. [Amended by 1965 c.411 §1; 1969 c.151 §1; 1973 c.501 §1; 1975 c.595 §1; 1981 c.804 §38; 1983 c.426 §1; 1991 c.459 §94; 1997 c.541 §157; 2001 c.246 §11; 2001 c.553 §8; 2010 c.29 §1; 2011 c.204 §1]

Source: Section 308.225 — Boundary changes; procedure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.010 — OR Code / Title 29 / Chapter 311 / Section 311.010
311.010 “County court” defined
Status: in_force

As used in the tax laws of this state, unless the context requires otherwise, “county court” includes the board of county commissioners or other governing body of the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]

Note: The definition of “manufactured structure” provided in 307.021 (Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311) applies to ORS chapter 311.

Source: Section 311.010 — “County court” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317a.100 — OR Code / Title 29 / Chapter 317a / Section 317a.100
317A.100 Definitions
Status: in_force

As used in ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) :

(1) Intentionally left blank —Ed.

(a) “Commercial activity” means:

(A) The total amount realized by a person, arising from transactions and activity in the regular course of the person’s trade or business, without deduction for expenses incurred by the trade or business;

(B) If received by a financial institution:

(i) If the reporting person for a financial institution is a holding company, all items of income reported on the FR Y-9 filed by the holding company;

(ii) If the reporting person for a financial institution is a bank organization, all items of income reported on the call report filed by the bank organization; and

(iii) If the reporting person for a financial institution is a nonbank financial organization, all items of income reported in accordance with generally accepted accounting principles; and

(C) Intentionally left blank —Ed.

(i) If received by an insurer, as reported on the statement of premiums accompanying the annual statement required under ORS 731.574 (Annual financial statement) to be filed with the Director of the Department of Consumer and Business Services, all gross direct life insurance premiums, gross direct accident and health insurance premiums and gross direct property and casualty insurance premiums; and

(ii) The gross amount of surplus lines premiums received on Oregon home state risks as shown in the report required by ORS 735.465 (Monthly reports) .

(b) “Commercial activity” does not include:

(A) Interest income except:

(i) Interest on credit sales; or

(ii) Interest income, including service charges, received by financial institutions;

(B) Receipts from the sale, exchange or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code, without regard to the length of time the person held the asset;

(C) If received by an insurer, federally reinsured premiums or income from transactions between a reciprocal insurer and its attorney in fact operating under ORS 731.142 (“Stock,” “mutual” and “reciprocal” insurer) ;

(D) Receipts from hedging transactions, to the extent that the transactions are entered into primarily to protect a financial position, including transactions intended to manage the risk of exposure to foreign currency fluctuations that affect assets, liabilities, profits, losses, equity or investments in foreign operations, risk of exposure to interest rate fluctuations or risk of commodity price fluctuations;

(E) Proceeds received attributable to the repayment, maturity or redemption of the principal of a loan, bond, mutual fund, certificate of deposit or marketable instrument;

(F) The principal amount received under a repurchase agreement or on account of any transaction properly characterized as a loan to the person;

(G) Contributions received by a trust, plan or other arrangement, any of which is described in section 501(a) of the Internal Revenue Code, or to which title 26, subtitle A, chapter 1, subchapter (D) of the Internal Revenue Code applies;

(H) Compensation, whether current or deferred, and whether in cash or in kind, received or to be received by an employee, a former employee or the employee’s legal successor for services rendered to or for an employer, including reimbursements received by or for an individual for medical or education expenses, health insurance premiums or employee expenses or on account of a dependent care spending account, legal services plan, any cafeteria plan described in section 125 of the Internal Revenue Code or any similar employee reimbursement;

(I) Proceeds received from the issuance of the taxpayer’s own stock, options, warrants, puts or calls, or from the sale of the taxpayer’s treasury stock;

(J) Proceeds received on the account of payments from insurance policies, including crop insurance policies, owned by the taxpayer, except those proceeds received for the loss of commercial activity;

(K) Gifts or charitable contributions received, membership dues received by trade, professional, homeowners’ or condominium associations, payments received for educational courses, meetings or meals, or similar payments to a trade, professional or other similar association, and fundraising receipts received by any person when any excess receipts are donated or used exclusively for charitable purposes;

(L) Damages received as the result of litigation in excess of amounts that, if received without litigation, would be treated as commercial activity;

(M) Property, money and other amounts received or acquired by an agent on behalf of another in excess of the agent’s commission, fee or other remuneration;

(N) Tax refunds from any tax program, other tax benefit recoveries and reimbursements for the tax imposed under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) made by entities that are part of the same unitary group as provided under ORS 317A.106 (Unitary groups) , and reimbursements made by entities that are not members of a unitary group that are required to be made for economic parity among multiple owners of an entity whose tax obligation under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) is required to be reported and paid entirely by one owner, as provided in ORS 317A.106 (Unitary groups) ;

(O) Pension reversions;

(P) Contributions to capital;

(Q) Receipts from the sale, transfer, exchange or other disposition of motor vehicle fuel or any other product used for the propulsion of motor vehicles;

(R) In the case of receipts from the sale of cigarettes or tobacco products by a wholesale dealer, retail dealer, distributor, manufacturer or seller, an amount equal to the federal and state excise taxes paid by any person on or for such cigarettes or tobacco products under subtitle E of the Internal Revenue Code or ORS chapter 323;

(S) In the case of receipts from the sale of malt beverages or wine, as defined in ORS 471.001 (Definitions for ORS chapters 471 and 473) , cider, as defined in ORS 471.023 (“Cider” defined) or distilled liquor, as defined in ORS 471.001 (Definitions for ORS chapters 471 and 473) , by a person holding a license issued under ORS chapter 471, an amount equal to the federal and state excise taxes paid by any person on or for such malt beverages, wine or distilled liquor under subtitle E of the Internal Revenue Code or ORS chapter 471 or 473, and any amount paid to the Oregon Liquor and Cannabis Commission for sales of distilled spirits by an agent appointed under ORS 471.750 (Liquor stores and warehouses) ;

(T) In the case of receipts from the sale of marijuana items, as defined in ORS 475C.009 (Definitions for ORS 475C.005 to 475C.525) , by a person holding a license issued under ORS 475C.005 (Short title) to 475C.525 (Severability of ORS 475C.005 to 475C.525) , an amount equal to the federal and state excise taxes paid by any person on or for such marijuana items under subtitle E of the Internal Revenue Code or ORS 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) and any local retail taxes authorized under ORS 475C.453 (Local tax or fee) ;

(U) Local taxes collected by a restaurant or other food establishment on sales of meals, prepared food or beverages;

(V) Tips or gratuities collected by a restaurant or other food establishment and passed on to employees;

(W) Receipts realized by a vehicle dealer certified under ORS 822.020 (Issuance and renewal of certificate) or a person described in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) (8)(a)(B) from the sale or other transfer of a motor vehicle, as defined in ORS 801.360 (“Motor vehicle.”) , to another vehicle dealer for the purpose of resale by the transferee vehicle dealer, but only if the sale or other transfer was based upon the transferee’s need to meet a specific customer’s preference for a motor vehicle or is an exchange of new vehicles between franchised motor vehicle dealerships;

(X) Registration fees or taxes collected by a vehicle dealer certified under ORS 822.020 (Issuance and renewal of certificate) or a person described in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) (8)(a)(B) at the sale or other transfer of a motor vehicle, as defined in ORS 801.360 (“Motor vehicle.”) , that are owed to a third party by the purchaser of the motor vehicle and passed to the third party by the dealer;

(Y) Receipts from a financial institution for services provided to the financial institution in connection with the issuance, processing, servicing and management of loans or credit accounts, if the financial institution and the recipient of the receipts have at least 50 percent of their ownership interests owned or controlled, directly or constructively through related interests, by common owners;

(Z) In the case of amounts retained as commissions by a holder of a license under ORS chapter 462, an amount equal to the amounts specified under ORS chapter 462 that must be paid to or collected by the Department of Revenue as a tax and the amounts specified under ORS chapter 462 to be used as purse money;

(AA) Receipts of residential care facilities as defined in ORS 443.400 (Definitions for ORS 443.400 to 443.455) or in-home care agencies as defined in ORS 443.305 (Definitions for ORS 443.305 to 443.350) , to the extent that the receipts are derived from or received as compensation for providing services to a medical assistance or Medicare recipient;

(BB) Dividends received;

(CC) Distributive income received from a pass-through entity;

(DD) Receipts from sales to a wholesaler in this state, if the seller receives certification at the time of sale from the wholesaler that the wholesaler will sell the purchased property outside this state;

(EE) Receipts from the wholesale or retail sale of groceries, including receipts of a person that owns groceries at the time of sale and compensation of any consignee engaged in effecting the sale of groceries on behalf the owner of the groceries, but only to the extent that the compensation relates to grocery sales;

(FF) Receipts from transactions among members of a unitary group;

(GG) Moneys, including public purpose charge moneys collected under ORS 757.612 (Requirements for public purpose expenditures) and moneys collected to plan for and pursue cost-effective energy efficiency resources under ORS 757.054 (Cost-effective energy efficiency resources and demand response resources) , that are collected from customers, passed to a utility and approved by the Public Utility Commission and that support energy conservation, renewable resource acquisition and low-income assistance programs;

(HH) Moneys collected by a utility from customers for the payment of loans through on-bill financing;

(II) Surcharges collected under ORS 757.736 (Surcharges for funding costs of removing Klamath River dams) ;

(JJ) Moneys passed to a utility by the Bonneville Power Administration for the purpose of effectuating the Regional Power Act Exchange credits or pursuant to any settlement associated with the exchange credit;

(KK) Moneys collected or recovered, by entities listed in ORS 756.310 (Annual fees payable by utilities and telecommunications providers) , cable operators as defined in 47 U.S.C. 522(5), telecommunications carriers as defined in 47 U.S.C. 153(51) and providers of information services as defined in 47 U.S.C. 153(24), for fees payable under ORS 756.310 (Annual fees payable by utilities and telecommunications providers) , right-of-way fees, franchise fees, privilege taxes, federal taxes and local taxes;

(LL) Charges paid to the Residential Service Protection Fund required by chapter 290, Oregon Laws 1987;

(MM) Universal service surcharge moneys collected or recovered and paid into the universal service fund established in ORS 759.425 (Universal service fund) ;

(NN) Moneys collected for public purpose funding as described in ORS 759.430 (Approval of projects funded by carrier’s Telecommunications Infrastructure Account) ;

(OO) Moneys collected or recovered and paid into the federal universal service fund as determined by the Federal Communications Commission;

(PP) In the case of a seller or provider of telecommunications services, the amount of tax imposed under ORS 403.200 (Imposition of tax) for access to the emergency communications system that is collected from subscribers or consumers;

(QQ) In the case of a transient lodging tax collector, the amount of tax imposed under ORS 320.305 (Rate and computation of tax) and of any local transient lodging tax imposed upon the occupancy of transit lodging;

(RR) In the case of a seller of bicycles, the amount of tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) upon retail sales of bicycles;

(SS) In the case of a qualified heavy equipment provider, the amount of tax imposed under ORS 307.872 (Heavy equipment rental tax) upon the rental price of heavy equipment;

(TT) Farmer sales to an agricultural cooperative in this state that is a cooperative organization described in section 1381 of the Internal Revenue Code;

(UU) Revenue received by a business entity that is mandated by contract or subcontract to be distributed to another person or entity if the revenue constitutes sales commissions that are paid to a person who is not an employee of the business entity, including, without limitation, a split-fee real estate commission;

(VV) Receipts from the sale of fluid milk by dairy farmers that are not members of an agricultural cooperative; and

(WW) Intentionally left blank —Ed.

(i) Cost paid by a dealer for items of precious metal.

(ii) As used in this subparagraph, “item of precious metal” means an item of gold, silver, platinum, rhodium or palladium that has been put through a process of smelting or refining and that is in a state or condition that its value depends on its contents and not its form.

(2) “Cost inputs” means:

(a) The cost of goods sold as calculated in arriving at federal taxable income under the Internal Revenue Code; or

(b) In the case of a taxpayer that is engaged in a farming operation, as defined in ORS 317A.102 (Determination of commercial activity of taxpayer engaged in farming operation) , and that does not report cost of goods sold for federal tax purposes, the taxpayer’s operating expenses excluding labor costs.

(3) “Doing business” means engaging in any activity, whether legal or illegal, that is conducted for, or results in, the receipt of commercial activity at any time during a calendar year.

(4) “Excluded person” means any of the following:

(a) Organizations described in sections 501(c) and 501(j) of the Internal Revenue Code, unless the exemption is denied under section 501(h), (i) or (m) or under section 502, 503 or 505 of the Internal Revenue Code.

(b) Organizations described in section 501(d) of the Internal Revenue Code, unless the exemption is denied under section 502 or 503 of the Internal Revenue Code.

(c) Organizations described in section 501(e) of the Internal Revenue Code.

(d) Organizations described in section 501(f) of the Internal Revenue Code.

(e) Charitable risk pools described in section 501(n) of the Internal Revenue Code.

(f) Organizations described in section 521 of the Internal Revenue Code.

(g) Qualified state tuition programs described in section 529 of the Internal Revenue Code.

(h) Foreign or alien insurance companies, but only with respect to the underwriting profit derived from writing wet marine and transportation insurance subject to tax under ORS 731.824 (Tax on underwriting profits of wet marine and transportation insurers) and 731.828 (Computation of wet marine and transportation insurance tax) or if an insurance company is subject to the retaliatory tax under ORS 731.854 (Retaliatory tax) and 731.859 (Applicability of retaliatory provisions) .

(i) Governmental entities.

(j) Any person with commercial activity that does not exceed $750,000 for the tax year, other than a person that is part of a unitary group as provided in ORS 317A.106 (Unitary groups) with commercial activity in excess of $750,000.

(k) Hospitals subject to assessment under ORS 414.855 (Hospital assessment) , long term care facilities subject to assessment under ORS 409.801 (Long term care facility assessment) or any entity subject to assessment under ORS 414.880 (Managed care organization assessment) or section 3 or 5, chapter 538, Oregon Laws 2017.

(L) Manufactured dwelling park nonprofit cooperatives organized under ORS chapter 62.

(5) “Financial institution” has the meaning given that term in ORS 314.610 (Definitions for ORS 314.605 to 314.675) , except that “financial institution” does not include a credit union.

(6) Intentionally left blank —Ed.

(a) “FR Y-9” means the consolidated or parent-only financial statements that a holding company is required to file with the Federal Reserve Board pursuant to 12 U.S.C. 1844.

(b) In the case of a holding company required to file both consolidated and parent-only financial statements, “FR Y-9” means the consolidated financial statements that the holding company is required to file.

(7) “Governmental entity” means:

(a) The United States and any of its unincorporated agencies and instrumentalities.

(b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

(c) The State of Oregon and any of its unincorporated agencies and instrumentalities.

(d) Any county, city, district or other political subdivision of the state.

(e) A special government body as defined in ORS 174.117 (“Special government body” defined) .

(f) A federally recognized Indian tribe.

(8) “Groceries” means food as defined in 7 U.S.C. 2012(k), but does not include cannabinoid edibles or marijuana seeds.

(9) Intentionally left blank —Ed.

(a) “Hedging transaction” means a hedging transaction as defined in section 1221 of the Internal Revenue Code or a transaction accorded hedge accounting treatment under Financial Accounting Standards Board Statement No. 133.

(b) “Hedging transaction” does not include a transaction in which an actual transfer of title of real or tangible property to another entity occurs.

(10) “Insurer” has the meaning given that term in ORS 317.010 (Definitions) .

(11) “Internal Revenue Code,” except where the Legislative Assembly has provided otherwise, refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect on December 31, 2022.

(12) “Labor costs” means total compensation of all employees, not to include compensation paid to any single employee in excess of $500,000.

(13) Intentionally left blank —Ed.

(a) “Motor vehicle fuel or any other product used for the propulsion of motor vehicles” means:

(A) Motor vehicle fuel as defined in ORS 319.010 (Definitions for ORS 319.010 to 319.430) ; and

(B) Fuel the use of which in a motor vehicle is subject to taxation under ORS 319.530 (Imposition of tax) .

(b) “Motor vehicle fuel or any other product used for the propulsion of motor vehicles” does not mean:

(A) Electricity; or

(B) Electric batteries or any other mechanical or physical component or accessory of a motor vehicle.

(14) “Person” includes individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, entities organized as for-profit corporations under ORS chapter 60, C corporations, S corporations, qualified subchapter S subsidiaries, qualified subchapter S trusts, trusts, entities that are disregarded for federal income tax purposes and any other entities.

(15) “Retailer” means a person doing business by selling tangible personal property to a purchaser for a purpose other than:

(a) Resale by the purchaser of the property as tangible personal property in the regular course of business;

(b) Incorporation by the purchaser of the property in the course of regular business as an ingredient or component of real or personal property; or

(c) Consumption by the purchaser of the property in the production for sale of a new article of tangible personal property.

(16) “Taxable commercial activity” means commercial activity sourced to this state under ORS 317A.128 (Sourcing of commercial activity) , less any subtraction pursuant to ORS 317A.119 (Subtraction) .

(17) Intentionally left blank —Ed.

(a) “Taxpayer” means any person or unitary group required to register, file or pay tax under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) .

(b) “Taxpayer” does not include excluded persons, except to the extent that a tax-exempt entity has unrelated business income as described in the Internal Revenue Code.

(18) “Tax year” means, except as otherwise provided in ORS 317A.103 (Accounting methods) , a taxpayer’s annual accounting period used for federal income tax purposes under section 441 of the Internal Revenue Code.

(19) Intentionally left blank —Ed.

(a) “Unitary business” means a business enterprise in which there exists directly or indirectly between the members or parts of the enterprise a sharing or exchange of value as demonstrated by:

(A) Centralized management or a common executive force;

(B) Centralized administrative services or functions resulting in economies of scale; or

(C) Flow of goods, capital resources or services demonstrating functional integration.

(b) “Unitary business” may include a business enterprise the activities of which:

(A) Are in the same general line of business, such as manufacturing, wholesaling or retailing; or

(B) Constitute steps in a vertically integrated process, such as the steps involved in the production of natural resources, which might include exploration, mining, refining and marketing.

(20) “Unitary group” means a group of persons with more than 50 percent common ownership, either direct or indirect, that is engaged in business activities that constitute a unitary business.

(21) “Wholesaler” means a person primarily doing business by merchant distribution of tangible personal property to retailers or to other wholesalers. [2019 c.122 §58; 2019 c.579 §50; 2020 s.s.1 c.2 §1; 2021 c.351 §21; 2021 c.456 §26; 2021 c.547 §20; 2021 c.572 §3; 2022 c.82 §5; 2022 c.83 §26; 2023 c.171 §26; 2023 c.397 §1]

Source: Section 317A.100 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 323.245 — OR Code / Title 29 / Chapter 323 / Section 323.245
323.245 Forfeiture of cigarettes and other objects
Status: in_force

(1) Whenever the Department of Revenue discovers any cigarettes subject to tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and with respect to which the tax has not been paid or prepaid, if prepayment is required under ORS 323.068 (Prepayment of tax) , it is hereby authorized and empowered forthwith to seize and take possession of the untaxed cigarettes together with any vending machine or receptacle in which they are held for sale and any vehicle in which they are being transported. The seized cigarettes, vending machine, receptacle or vehicle, not including money contained in the vending machine or receptacle, shall be forfeited to the state, and the clear proceeds shall be deposited with the State Treasury in the Common School Fund. The department may, within a reasonable time thereafter, by public notice at least 20 days before the date of sale, sell the forfeited vending machines, receptacles and vehicles at public sale. Forfeited cigarettes constitute contraband cigarettes subject to ORS 323.248 (Seizure and forfeiture of contraband cigarettes) .

(2) Notwithstanding the provisions of subsection (1) of this section, the person from whom cigarettes were seized may redeem any vending machine, receptacle or vehicle seized at the time the cigarettes are seized, within 20 days from the date of seizure, by the payment of the tax due together with a penalty of 100 percent thereof and the costs incurred in the seizure proceeding, which total payment may not be less than $100. The seizure, sale or redemption does not relieve the person from fine or imprisonment as provided for violation of any provision of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(3) Notwithstanding the provisions of subsection (1) of this section, the owner of a seized vending machine, receptacle or vehicle shall have the right of redemption provided in subsection (2) of this section for a period of 60 days from the date of the seizure if the owner claims that right prior to the redemption provided for in subsection (2) of this section.

(4) Notwithstanding the provisions of subsections (1), (2) and (3) of this section, the owner of a vending machine that is seized for failure to comply with ORS 323.211 (Posting of certain information on vending machines required) may redeem the seized vending machine within a period of 60 days from the date of the seizure by the payment of $25 plus costs of $15 or the actual costs incurred in the seizure proceedings, whichever is greater. [1965 c.525 §62; 1971 c.260 §3; 1987 c.858 §4; 2003 c.804 §22]

Source: Section 323.245 — Forfeiture of cigarettes and other objects; sale or redemption of other objects , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.885 — OR Code / Title 29 / Chapter 308 / Section 308.885
308.885 Determination of real market value of manufactured structure without physical appraisal
Status: in_force

Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class. [1971 c.529 §15; 1991 c.459 §173]

Source: Section 308.885 — Determination of real market value of manufactured structure without physical appraisal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 310.230 — OR Code / Title 29 / Chapter 310 / Section 310.230
310.230 Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
Status: in_force

(1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (Assessor certification to Department of Revenue) (4) exceeds four percent of the assessed value of taxable property in this state for the tax year beginning July 1, 1997 (not taking into account the additions of value certified under ORS 310.220 (Assessor certification to Department of Revenue) ), the department shall subtract the portion of the Measure 47 comparison taxes attributable to additions of value in excess of four percent from the statewide total of Measure 47 comparison taxes, prior to making the computation under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) .

(2) The supplemental statutory reduction percentage determined under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) (6) shall be adjusted so as to achieve the same total reduction percentage for the taxes described in ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) (1)(b) as is achieved for the statewide constitutional reduction percentage following the calculation in subsection (1) of this section. [1997 c.541 §30]

Source: Section 310.230 — Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.150 — OR Code / Title 29 / Chapter 311 / Section 311.150
311.150 Additions, changes and corrections to rolls by voucher
Status: in_force

(1) In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized or required under ORS 309.120 (Entry in roll of corrections, additions or changes) , 311.205 (Correcting errors or omissions in rolls) , 311.370 (Receipts for taxes collected in advance of extension on the tax roll) (5), 311.645 (Charging personal property taxes against real property) , 312.140 (Notice of foreclosure list to lienholder) (2) and 358.495 (Notice of approval or disapproval) , the officer in possession of the roll shall prepare a voucher for each correcting entry. The voucher shall state what change is to be made, identify the tax account or accounts affected, provide sufficient evidence to indicate the propriety of the transaction and the date the voucher is approved by the officer in charge of the roll or an authorized deputy. The date the voucher is completed and approved is the date the change shall become effective and the voucher shall become a public record. The vouchers shall be numbered and the voucher number shall appear on the assessment or tax roll adjacent to the entry changing the roll.

(2) The vouchers provided for in this section shall be preserved until the real property tax rolls of the year affected by the voucher have been foreclosed and the foreclosed property has been deeded to the county; or, in the case of personal property, until one year after the tax account affected by the voucher has been collected or canceled under the provisions of ORS 311.790 (Cancellation of uncollectible property tax) . [1965 c.344 §6; 1975 c.514 §13; 2023 c.231 §5]

Note: See note under 311.140 (Transcripts of destroyed or damaged rolls showing unpaid taxes) .

Source: Section 311.150 — Additions, changes and corrections to rolls by voucher; preservation of vouchers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.200 — OR Code / Title 29 / Chapter 305 / Section 305.200
305.200 Witness fees and mileage
Status: in_force

Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in ORS 44.415 (Fees and mileage of witnesses) (2). The fees and mileage shall be paid by warrant upon the State Treasurer upon the certificate of the Director of the Department of Revenue. However, any county or state officer shall receive the actual necessary traveling expenses of the county or state officer only. No tender of witness fees or mileage in advance shall be necessary. [Formerly 306.200; 1969 c.520 §27; 1989 c.980 §11]

Source: Section 305.200 — Witness fees and mileage , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.435 — OR Code / Title 29 / Chapter 320 / Section 320.435
320.435 Deposit and transfers of revenue from motor vehicle privilege and use taxes
Status: in_force

(1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purpose of receiving the revenue. The department may pay expenses for the administration and enforcement of the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

(2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the privilege and use taxes as follows:

(a) Moneys attributable to the privilege tax shall be transferred as follows:

(A) The greater of $12 million or 45 percent of the gross amount of the moneys received from the privilege tax shall be transferred annually to the Zero-Emission Incentive Fund established under ORS 468.449 (Zero-Emission Incentive Fund) .

(B) After the transfer required under subparagraph (A) of this paragraph, the balance of the moneys shall be transferred to the Connect Oregon Fund established under ORS 367.080 (Connect Oregon Fund) .

(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund. [2017 c.750 §96; 2017 c.750 §96a; 2021 c.95 §7; 2022 c.25 §5]

Source: Section 320.435 — Deposit and transfers of revenue from motor vehicle privilege and use taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.795 — OR Code / Title 29 / Chapter 311 / Section 311.795
311.795 Cancellation of delinquent taxes on certain donated property
Status: in_force

(1) A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or town or any park and recreation district organized and operating under ORS chapter 266 for parks, playgrounds or a city hall. This section does not apply if the city, town or park and recreation district makes any payment to the owner, either directly or indirectly, for the property.

(2) A county governing body may cancel all delinquent real property taxes and interest and penalties due thereon from any taxpayer where the total of the same is $10 or less, when in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected.

(3) A county governing body may cancel all delinquent personal property taxes and the interest and penalties thereon due from any taxpayer where the total of the same is $10 or less and in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected.

(4) Property taxes that are deferred under the homestead deferral program established under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , special assessments for local improvements that are deferred under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) or property taxes that are deferred under the disaster area tax deferral program established under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) are not delinquent taxes for purposes of this section. A county governing body may not cancel any deferred taxes, deferred special assessments or interest or penalties that accrue with respect to deferred taxes or deferred special assessments described in this subsection. [Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81; 2015 c.31 §6]

Source: Section 311.795 — Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.390 — OR Code / Title 29 / Chapter 307 / Section 307.390
307.390 Mobile field incinerators
Status: in_force

Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open field burning shall be exempt from taxation if they are purchased within five years after they are certified as a feasible alternative to open field burnings by the Department of Environmental Quality pursuant to ORS 468A.555 (Policy to reduce open field burning) to 468A.620 (Experimental field sanitization) and 468A.992 (Civil penalties for open field burning violations) . [1971 c.678 §2; 1977 c.650 §12]

Source: Section 307.390 — Mobile field incinerators , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.820 — OR Code / Title 29 / Chapter 319 / Section 319.820
319.820 Refund of tax erroneously or illegally collected
Status: in_force

(1) If the Department of Transportation determines any amount of tax or penalty has been paid more than once or has been erroneously or illegally collected, the department shall credit such amount against any amounts then due from the user or seller under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) or 319.990 (Penalties) (4) and shall refund any balance to the user or seller, the successor, administrator or executor of the user or seller.

(2) A user or seller may claim a credit or refund for any amount of tax or penalty which the user or seller has paid more than once or which the user or seller has paid or which has been collected erroneously or illegally. No such claim for a credit or refund shall be allowed unless the claim is filed with the department within three years from the date of the payment or collection or, with respect to an assessment made under ORS 319.760 (Assessment of deficiency) and 319.780 (Assessing tax and penalty upon failure to make report) , within six months after the assessment becomes conclusive, whichever period expires the later. Every such claim must be in writing and must state the specific grounds upon which it is founded. Failure to file such claim within the time prescribed in this section shall constitute waiver of any and all demands against this state on account of overpayments under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . Within 30 days of allowing or disallowing any such claim in whole or in part, the department shall serve notice of such action on the claimant. The service shall be made in the manner prescribed by ORS 319.760 (Assessment of deficiency) (3). [Amended by 1959 c.188 §32]

Source: Section 319.820 — Refund of tax erroneously or illegally collected , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 324.170 — OR Code / Title 29 / Chapter 324 / Section 324.170
324.170 Audit
Status: in_force

(1) The provisions of ORS chapters 305 and 314 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 under this chapter, except where the context requires otherwise.

(2) A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the tax was due. [1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650 §48; 2017 c.278 §20]

Source: Section 324.170 — Audit; interest on delinquent tax or deficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 314.784 — OR Code / Title 29 / Chapter 314 / Section 314.784
314.784 Circumstances when pass-through entity withholding is not required
Status: in_force

(1) A pass-through entity is not required to withhold taxes under ORS 314.781 (Withholding) on behalf of a nonresident owner if:

(a) The nonresident owner has a share of distributive income that is less than $1,000 for the tax year of the pass-through entity;

(b) Withholding is not required pursuant to a rule adopted under this section;

(c) The owner makes a timely election under ORS 314.778 (Composite returns of pass-through entities) to have taxes on the owner’s distributive share of income paid and reported on the composite return described in ORS 314.778 (Composite returns of pass-through entities) , and the composite return is filed by the pass-through entity;

(d) The pass-through entity is a publicly traded partnership, as defined in section 7704(b) of the Internal Revenue Code, that is treated as a partnership for federal tax purposes and that agrees to file an annual information return on the form and in the time and manner prescribed by the Department of Revenue and containing the information required by the department, including but not limited to the name, address and taxpayer identification number of each person with an ownership interest in the entity that results in the person receiving Oregon source income of more than $500; or

(e) The nonresident owner files an affidavit with the department, in the form and manner prescribed by the department, under which the nonresident owner agrees to allow the department and the courts of this state to have personal jurisdiction over the nonresident owner for the purpose of determining and collecting any taxes imposed under ORS chapter 316, 317 or 318 that are attributable to the nonresident owner’s distributive share of taxable income from the pass-through entity. The department may reject the affidavit if the taxpayer fails to comply with Oregon law requiring the filing of a tax return or the payment of any tax.

(2) The department may adopt rules setting forth circumstances under which pass-through entities are not required to withhold taxes under ORS 314.781 (Withholding) . [2005 c.387 §4]

Source: Section 314.784 — Circumstances when pass-through entity withholding is not required; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308a.712 — OR Code / Title 29 / Chapter 308a / Section 308a.712
308A.712 Determining amount of deferred additional taxes and period for which additional taxes are due
Status: in_force

(1) If the disqualification of land from special assessment results in the deferral of additional taxes under ORS 308A.706 (Circumstances when additional taxes are deferred) :

(a) The amount of deferred additional taxes shall be determined as provided for in this section in lieu of ORS 308A.703 (Additional taxes upon disqualification) ; and

(b) The deferred additional taxes shall be added to the assessment and tax roll for the year in which the event described in subsections (2) to (6) of this section is first taken into account for property tax purposes, to be collected and distributed in the same manner as other ad valorem property taxes.

(2) If additional taxes are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(a) (relating to compatible nonuse of farmland) and subsequently the land is changed to an industrial, commercial, residential or other use incompatible with a return of the land to farm use, then:

(a) The amount of additional tax due for each year to which the additional tax applies shall be the difference between the taxes assessed against the land and the taxes that would have been assessed against the land in that year had the land not been in special assessment; and

(b) The number of years for which the additional tax shall be collected shall be the total number of years (whether or not continuous) that the farm use special assessment was in effect for the land, not to exceed:

(A) In the case of disqualified exclusive farm use zone farmland located outside an urban growth boundary, 10 tax years, or such lesser number of years, corresponding to the number of years of farm use zoning applicable to the property; or

(B) In the case of all other farmland disqualified from farm use special assessment, five tax years.

(3) Intentionally left blank —Ed.

(a) If additional taxes are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(b) (relating to government exchange of land), additional taxes shall be collected when the land acquired as a result of the exchange is disqualified from special assessment. The additional taxes shall equal the total amount of additional taxes under ORS 308A.703 (Additional taxes upon disqualification) (2) attributable to the number of years the land transferred to the governmental agency or body received the special assessment before the exchange plus the number of years, if any, the land acquired from the governmental agency or body received a special assessment after the exchange.

(b) The total number of years taken into account shall not exceed the maximum number of years for which additional taxes may be collected under the provision of law applicable to either the exchanged land (immediately before the exchange) or the acquired land, whichever is greater.

(4) If additional taxes are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(c) (relating to state natural areas), the additional taxes that would have been imposed under ORS 308A.703 (Additional taxes upon disqualification) at the time of disqualification shall be collected when the land is no longer used as described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(c).

(5) If additional taxes are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment), the additional taxes that would have been collected at the time of disqualification shall be collected at the time the land is disqualified from any other special assessment law listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d). The total amount of additional tax shall be calculated as follows:

(a) The amount of the additional tax due for each year to which the additional tax applies shall be the difference between the taxes assessed against the land and the taxes that would have been assessed against the land in that year had the land not been in special assessment; and

(b) The number of years for which the additional tax shall be collected shall be the total number of continuous tax years that a special assessment listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) was in effect for the land, not to exceed:

(A) Five tax years; or

(B) If the property had, within the past 10 tax years, been disqualified from a special assessment program described in ORS 308A.703 (Additional taxes upon disqualification) (3)(a) to (c) and had been continuously subject to special assessment, then 10 tax years. However, the number of continuous preceding years of special assessment under the special assessment programs listed in ORS 308A.703 (Additional taxes upon disqualification) (3)(d) that may be taken into consideration for purposes of computing the additional tax may not exceed five years.

(6) In determining the additional tax under subsection (5) of this section, the number of continuous preceding years of special assessment counted shall not include those years in which the land was specially assessed under any of the special assessment laws listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) prior to a disqualification of the land for special assessment as exclusive farm use zone farmland under the conditions described in ORS 308A.709 (Circumstances when additional taxes are not imposed) (1)(e). [1999 c.314 §37; 2003 c.454 §36; 2003 c.621 §88; 2007 c.809 §16; 2009 c.217 §10; 2017 c.275 §4]

Source: Section 308A.712 — Determining amount of deferred additional taxes and period for which additional taxes are due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.800 — OR Code / Title 29 / Chapter 311 / Section 311.800
311.800 Compromise of taxes on lands conveyed to United States
Status: in_force

The county court of each county may compromise all taxes, interest and penalties upon any land conveyed to the United States by gift, grant or devise by any person, under the terms of section 8 of the Act of Congress approved June 28, 1934, public document No. 482, known as the Taylor Grazing Act. However, this section does not apply to exchanges of real property made under the provisions of such Act. [Formerly 311.717]

Source: Section 311.800 — Compromise of taxes on lands conveyed to United States , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.865 — OR Code / Title 29 / Chapter 314 / Section 314.865
314.865 Use of certain information for private benefit prohibited
Status: in_force

A person granted access to information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) under ORS 314.840 (Disclosure of information) (2)(b) for the purpose of preparing revenue estimates shall not knowingly or intentionally use the information disclosed or the information to which access is given for any purpose if the effect of the use is private pecuniary benefit for the person or for a member of the person’s household. [1981 c.827 §2; 2013 c.36 §71]

Note: 314.865 (Use of certain information for private benefit prohibited) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 314.865 — Use of certain information for private benefit prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).