ORS § 308.865 — OR Code / Title 29 / Chapter 308 / Section 308.865
308.865 Notice and payment of taxes before movement of mobile modular unit
Status: in_force

(1) A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person has:

(a) Given notice of the move to the county tax collector; and

(b) Paid all property taxes and special assessments for the current tax year and all outstanding delinquent property taxes and special assessments for all past tax years.

(2) Upon receiving notice of a move, the county tax collector shall send copies of the notice to the county assessor and the Department of Transportation.

(3) In computing taxes and special assessments on a mobile modular unit that will become due, the following apply:

(a) If the assessor can compute the exact amount of taxes, special assessments, fees and charges, the assessor is authorized to levy and the tax collector is authorized to collect such amount.

(b) If the assessor is unable to compute such amount at such time, the owner shall either pay an amount computed using the value then on the assessment roll for the mobile modular unit or that value which next would be used on an assessment roll and the assessor’s best estimate of taxes, special assessments, fees and other charges.

(c) ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) applies to all taxes collected under this subsection. [1969 c.605 §14; 1971 c.529 §31; 1973 c.91 §5; 1977 c.884 §10; 1979 c.350 §10; 1983 c.311 §1; 1985 c.16 §455; 1985 c.416 §§1,1a; 1991 c.459 §172; 1993 c.551 §3; 1993 c.696 §12; 1997 c.541 §§221,221a; 1999 c.359 §8; 2003 c.655 §65]

Note: 308.865 (Notice and payment of taxes before movement of mobile modular unit) , 308.866 (Definition of “mobile modular unit”) , 308.875 (Manufactured structures classified as real or personal property) and 308.880 (Travel or special use trailer eligible for ad valorem taxation upon application of owner) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 308 by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308.865 — Notice and payment of taxes before movement of mobile modular unit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.707 — OR Code / Title 29 / Chapter 308 / Section 308.707
308.707 Valuation of multiunit rental property subject to special assessment
Status: in_force

(1) The specially assessed value, maximum assessed value and assessed value of multiunit rental housing shall be determined under this section if:

(a) The property is subject to a government restriction on use; and

(b) The owner of the property has filed an application for special assessment under ORS 308.709 (Application procedure) and that application has been approved.

(2) The specially assessed value of property assessed under this section shall be determined in the manner elected by the property owner under ORS 308.712 (Methods to determine specially assessed value) .

(3) Intentionally left blank —Ed.

(a) For the first tax year for which property is assessed under this section, the maximum assessed value of property subject to special assessment under this section shall equal the product of the specially assessed value of the property under subsection (2) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value to the average real market value of property in the same area and property class as the specially assessed property.

(b) For each tax year after the first tax year in which the property is assessed under this section and prior to any disqualification from special assessment, the maximum assessed value of property assessed under this section shall equal 103 percent of the property’s assessed value from the prior year or 100 percent of the property’s maximum assessed value from the prior year, whichever is greater.

(c) If omitted property is added to the property assessed under this section or a lot line adjustment is made to property assessed under this section, the maximum assessed value of property subject to special assessment under this section shall be determined as prescribed in 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) , substituting the specially assessed value under subsection (2) of this section for real market value.

(4) The assessed value of property subject to special assessment under this section shall equal the lowest of:

(a) The specially assessed value of the property determined under subsection (2) of this section;

(b) The maximum assessed value of the property determined under subsection (3) of this section; or

(c) The real market value of the property.

(5) For each tax year following the first tax year in which property is subject to special assessment under this section, the owner of the multiunit rental housing must comply with any requirements prescribed by the Department of Revenue by rule for the continued special assessment of the property under this section.

(6) The definitions in ORS 308.149 (Definitions for ORS 308.149 to 308.166) apply to this section. [2001 c.605 §4]

Source: Section 308.707 — Valuation of multiunit rental property subject to special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 320.179 — OR Code / Title 29 / Chapter 320 / Section 320.179
320.179 School district resolutions
Status: in_force

(1) A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The resolution shall state the rates of tax, subject to ORS 320.176 (Limitations) .

(2) Prior to collecting a construction tax, a school district shall enter into an intergovernmental agreement with each local government, local service district, special government body, state agency or state official collecting the tax that includes:

(a) Collection duties and responsibilities;

(b) The specific school district accounts into which construction tax revenues are to be deposited and the frequency of such deposits; and

(c) The amount of the administrative fee that the entity or official collecting the tax may use to recoup expenses incurred in collecting the construction tax, either through retention or reimbursement. An administrative fee under this paragraph may not exceed four percent of tax revenues. [2007 c.829 §5; 2009 c.534 §§3,4]

Source: Section 320.179 — School district resolutions; collections; requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.810 — OR Code / Title 29 / Chapter 305 / Section 305.810
305.810 Verification of return, statement or document filed under tax laws
Status: in_force

Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:

(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or

(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]

Source: Section 305.810 — Verification of return, statement or document filed under tax laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.115 — OR Code / Title 29 / Chapter 323 / Section 323.115
323.115 Provision for withdrawal of surety
Status: in_force

Every bond shall contain a provision substantially to the effect that when the surety exercises its right to withdraw as surety, the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the Department of Revenue if the notice is received on or before the 15th day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the department. [1965 c.525 §36]

Source: Section 323.115 — Provision for withdrawal of surety , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.303 — OR Code / Title 29 / Chapter 317 / Section 317.303
317.303 Deduction or adjustment for certain federal credits
Status: in_force

If a taxpayer has taken a federal credit, which requires as a condition of the use of the federal credit the reduction of a corresponding deduction or basis, and the federal credit is not allowable for Oregon purposes, the taxpayer shall be allowed the deduction or appropriate adjustment to basis to derive Oregon taxable income. [1983 c.162 §17]

Source: Section 317.303 — Deduction or adjustment for certain federal credits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.286 — OR Code / Title 29 / Chapter 315 / Section 315.286
315.286 Reservation of credit
Status: reserved

(1) Before purchasing a property that is publicly supported housing, a purchaser intending to reserve the credit allowed under ORS 315.283 (Sale of publicly supported housing) on behalf of the seller shall apply to the Housing and Community Services Department for a reservation.

(2) The application for a reservation under this section must be on a form prescribed by the Housing and Community Services Department and must provide:

(a) The name, address and taxpayer identification number of the seller and of the purchaser;

(b) The location of the publicly supported housing;

(c) A description of the use to which the housing will be put following the qualifying sale;

(d) The number of affordable housing units that will be maintained within the housing following the qualifying sale and the projected duration, in years, of the availability of the units as affordable housing;

(e) An appraisal of the housing conducted by an appraiser as defined in ORS 674.200 (Definitions for ORS 674.200 to 674.250) ;

(f) The anticipated amount of credit to be reserved by the seller;

(g) The calendar year in which the purchaser anticipates completing the qualifying sale; and

(h) Any other information as the Housing and Community Services Department may require.

(3) The Housing and Community Services Department may review applications for a reservation using any reasonable system of prioritizing review established by the Housing and Community Services Department by rule.

(4) Applications for reservations of a credit filed in compliance with this section may be approved by the Housing and Community Services Department only to the extent that the total amount of credits for all approved qualifying sales for the calendar year is equal to or less than the limitation in ORS 315.291 (Calendar year limitation on credits allowed all taxpayers) . The Housing and Community Services Department may deny an application, or may approve a reduced amount of credit, if the addition of the anticipated amount of credit to previously approved amounts of credits for the calendar year would exceed the limitation in ORS 315.291 (Calendar year limitation on credits allowed all taxpayers) .

(5) Upon approval of a reservation of a credit, and not later than January 15 of the year following the filing of the application, the Housing and Community Services Department shall issue a reservation to the purchaser. The reservation must state the approved amount of credit. The reservation may include conditions that must be met in order for a credit to be claimed by the seller under ORS 315.283 (Sale of publicly supported housing) .

(6) The Housing and Community Services Department, following notification of the close of the qualifying sale, including the final purchase price, shall send to the seller a certification of the seller’s claim to the credit in an amount not to exceed the lesser of the amount reserved or the amount calculated under ORS 315.283 (Sale of publicly supported housing) (1) based on the final purchase price.

(7) At the end of each calendar year, the Housing and Community Services Department shall send a list of the names, addresses and taxpayer identification numbers of sellers to whom a certification has been issued under subsection (6) of this section during the calendar year, along with approved amounts of credit for each qualifying sale, to the Department of Revenue.

(8) A tax credit may not be issued under this section for the sale of a property that, within the previous 30 years, was awarded a tax credit under ORS 315.283 (Sale of publicly supported housing) .

(9) The Housing and Community Services Department may establish an application process for the registration and certification of credits under this section.

(10) Notwithstanding that a certification has been issued to a seller under this section, the Department of Revenue may disallow, in whole or in part, a claim for credit upon the Department of Revenue’s determination that the seller is not entitled to the credit or is entitled only to a portion of the amount claimed under ORS 315.283 (Sale of publicly supported housing) .

(11) The Housing and Community Services Department may adopt rules to implement this section. [2023 c.490 §20]

Source: Section 315.286 — Reservation of credit; application to Housing and Community Services Department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.236 — OR Code / Title 29 / Chapter 308 / Section 308.236
308.236 Land values to reflect presence of roads
Status: in_force

(1) The availability, usefulness and cost of using roads, including all roads of the owner of land or timber and all roads that the owner has the right to use, shall be taken into consideration in determining the real market value of land.

(2) Farm or grazing land roads and forest roads themselves, except principal exterior timber access roads, shall not be appraised, valued or assessed and they shall not be classed as improvements under ORS 308.215 (Contents of assessment roll) . The underlying land upon which roads are constructed shall be assessed if it is otherwise subject to assessment.

(3) As used in this section:

(a) “Road” includes fills, ballast, bridges, culverts, drains, surfacing and other appurtenances of a like kind commonly associated with roads but excludes railroads.

(b) “Principal exterior timber access roads” means those portions of high standard main-line private roads that provide access from a conversion center or public way to the exterior boundary of the principal forest area served by the road. A high standard main-line private road is a permanent road of two lanes or more that is paved or macadamized or that has a fine-gravel surface that is permanently and continuously maintained. [1963 c.230 §2; 1977 c.892 §35; 1987 c.305 §7; 1989 c.1083 §8; 1991 c.459 §99; 1999 c.1078 §62; 2003 c.46 §16; 2003 c.621 §80]

Source: Section 308.236 — Land values to reflect presence of roads; roads not assessed; exception for certain timber roads , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.690 — OR Code / Title 29 / Chapter 316 / Section 316.690
316.690 Foreign income taxes
Status: in_force

(1) Subject to subsection (2) of this section, in addition to other modifications provided in this chapter, and if a taxpayer elects to take foreign income taxes imposed for the taxable year by a foreign country as a credit on the federal income tax return or does not itemize personal deductions on the federal income tax return, there shall be subtracted from federal taxable income in the computation of state taxable income the amount of foreign income taxes imposed for the taxable year by a foreign country.

(2) The deduction for foreign country income taxes provided by this section shall be limited as follows:

(a) Except as provided in paragraph (b) of this subsection, the sum of foreign country income taxes deducted in computing state taxable income and the modification for federal income taxes authorized by ORS 316.680 (Modification of taxable income) (1)(b) as limited by ORS 316.695 (Additional modifications of taxable income) (3) shall not exceed $3,000.

(b) In the case of spouses in a marriage filing separate tax returns, the sum described in paragraph (a) of this subsection shall be limited to $1,500. [Formerly 316.071; 1985 c.345 §8; 1987 c.293 §24a; 2015 c.629 §45]

Source: Section 316.690 — Foreign income taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.715 — OR Code / Title 29 / Chapter 317 / Section 317.715
317.715 Tax return of corporation in affiliated group making consolidated federal return
Status: in_force

(1) If a corporation required to make a return under this chapter is a member of an affiliated group of corporations making a consolidated federal return under sections 1501 to 1505 of the Internal Revenue Code, the corporation’s Oregon taxable income shall be determined beginning with federal consolidated taxable income of the affiliated group as provided in this section.

(2) If the affiliated group, of which the corporation subject to taxation under this chapter is a member, consists of more than one unitary group or includes any alien, domestic or foreign insurer, as defined in ORS 731.082 (“Domestic,” “foreign,” “alien” insurer) , that is excluded from the consolidated state return under ORS 317.710 (Corporation tax return requirements) (5) or (7), before the additions, subtractions, adjustments and modifications to federal taxable income provided for in this chapter are made, and before allocation and apportionment as provided in ORS 317.010 (Definitions) (10), if any, modified federal consolidated taxable income shall be computed. Modified federal consolidated taxable income shall be determined by eliminating from the federal consolidated taxable income of the affiliated group the separate taxable income, as determined under Treasury Regulations adopted under section 1502 of the Internal Revenue Code, and any deductions or additions or items of income, expense, gain or loss for which consolidated treatment is prescribed under Treasury Regulations adopted under section 1502 of the Internal Revenue Code, attributable to the member or members of any unitary group of which the corporation is not a member or to insurers excluded from the consolidated state return under ORS 317.710 (Corporation tax return requirements) (5) or (7).

(3) Intentionally left blank —Ed.

(a) After modified federal consolidated taxable income is determined under subsection (2) of this section, the additions, subtractions, adjustments and modifications prescribed by this chapter shall be made to the modified federal consolidated taxable income of the remaining members of the affiliated group, where applicable, as if all such members were subject to taxation under this chapter. After those modifications are made, Oregon taxable income or loss shall be determined as provided in ORS 317.010 (Definitions) (10)(a) to (c), if necessary.

(b) In the computation of the Oregon apportionment percentage for a corporation that is a member of an affiliated group filing a consolidated federal return, there shall be taken into consideration only the property, payroll, sales or other factors of those members of the affiliated group whose items of income, expense, gain or loss remain in modified federal consolidated taxable income after the eliminations required under subsection (2) of this section. Those members of an affiliated group making a consolidated federal return or a consolidated state return may not be treated as one taxpayer for purposes of determining whether any member of the group is taxable in this state or any other state with respect to questions of jurisdiction to tax or the composition of the apportionment factors used to attribute income to this state under ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) or 314.605 (Short title) to 314.675 (Apportionment of net loss) . [1984 c.1 §3; 1985 c.802 §30; 1987 c.293 §46; 2013 c.707 §2; 2015 c.755 §3; 2017 c.316 §3]

Source: Section 317.715 — Tax return of corporation in affiliated group making consolidated federal return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.990 — OR Code / Title 29 / Chapter 311 / Section 311.990
311.990 Penalties
Status: in_force

(1) Violation of ORS 311.270 (Discounting county orders prohibited) is a Class B violation.

(2) Violation of ORS 311.350 (Money for distinct and specified object) is a Class B misdemeanor.

(3) Violation of ORS 311.425 (Removing timber before paying taxes on timber or land prohibited) (1) is a Class A violation.

(4) If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and warrants collected by the tax collector for taxes, the tax collector commits a Class A violation. The court before whom the tax collector is tried shall declare the office of the tax collector vacant for the remainder of the term of the tax collector.

(5) If a tax collector willfully returns as unpaid any tax which has been paid to the tax collector, the tax collector commits a Class B misdemeanor.

(6) If a tax collector or sheriff neglects or refuses to pay over all moneys collected by the tax collector or sheriff for taxes to the county treasurer, or neglects or refuses to make a return of delinquent taxes of the county, or any other return or statement, as required by the laws relating to the collection of property taxes, the tax collector or sheriff commits a Class C felony.

(7) A person who knowingly makes a false oath under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) commits perjury and shall be punished as provided by ORS 162.085 (Unsworn falsification) . [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354; 1971 c.747 §19; 1979 c.689 §26; 1999 c.1051 §175; 2011 c.597 §84]

Source: Section 311.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.374 — OR Code / Title 29 / Chapter 308a / Section 308a.374
308A.374 Reports on riparian land use from owners
Status: in_force

(1) The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land designated as riparian under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the assessor shall give written notice to the State Department of Fish and Wildlife and to the landowner of the assessor’s intention to withdraw the land from designation and apply the payments and penalties provided in ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) not less than 30 days prior to automatic withdrawal of the riparian land from designation. If, prior to the expiration of the 30-day period, the landowner fails to file the requested report, the assessor immediately shall withdraw the land from designation and apply the payments and penalties provided in ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) .

(2) If the assessor has reason to believe that land designated as riparian land no longer qualifies for designation and special assessment, the assessor shall request the State Department of Fish and Wildlife to determine if the land continues to qualify. The request shall be in writing. Upon receipt of the request, the State Department of Fish and Wildlife shall inspect the property and may take whatever steps are necessary to determine if the land continues to qualify for special assessment. The State Department of Fish and Wildlife shall notify the assessor of the determination made pursuant to the request of the assessor within 120 days after the request is received. A determination by the State Department of Fish and Wildlife that the property no longer qualifies shall constitute a discovery described in ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) (2). [Formerly 308.800; 2011 c.204 §7]

Source: Section 308A.374 — Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.675 — OR Code / Title 29 / Chapter 315 / Section 315.675
315.675 Trust for Cultural Development Account contributions
Status: in_force

(1) As used in this section, “cultural organization” means an entity that is:

(a) Exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; and

(b) Organized primarily for the purpose of producing, promoting or presenting the arts, heritage, programs and humanities to the public or organized primarily for identifying, documenting, interpreting and preserving cultural resources.

(2) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405 (Trust for Cultural Development Account) .

(3) A taxpayer that is a corporation shall be allowed a credit against the taxes otherwise due under ORS chapter 317 or 318 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405 (Trust for Cultural Development Account) .

(4) The credit is allowable under this section only to the extent the taxpayer has contributed an equal amount to an Oregon cultural organization during the tax year.

(5) The amount of the credit shall equal 100 percent of the amount contributed to the Trust for Cultural Development Account, but may not exceed the lesser of the tax liability of the:

(a) Taxpayer under ORS chapter 316 for the tax year, or $1,000 for a taxpayer filing a joint return or $500 for a taxpayer filing any other type of return.

(b) Taxpayer that is a corporation under ORS chapter 317 or 318 for the tax year or $2,500.

(6) The credit allowed under this section may not be carried over to another tax year.

(7) The credit allowed under this section is in addition to any charitable contribution deduction allowable to the taxpayer.

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

(a) A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

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

(c) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the contribution of each.

(d) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit allowed under this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) . [2001 c.954 §18; 2015 c.629 §39; 2019 c.579 §19]

Note: Section 19, chapter 954, Oregon Laws 2001, provides:

Sec. 19. ORS 315.675 (Trust for Cultural Development Account contributions) applies to tax years beginning on or after January 1, 2002, and before January 1, 2028. [2001 c.954 §19; 2009 c.913 §35; 2013 c.750 §8; 2019 c.579 §18; 2023 c.490 §8]

Source: Section 315.675 — Trust for Cultural Development Account contributions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317a.102 — OR Code / Title 29 / Chapter 317a / Section 317a.102
317A.102 Determination of commercial activity of taxpayer engaged in farming operation
Status: in_force

(1) As used in this section:

(a) Intentionally left blank —Ed.

(A) “Agricultural commodity” includes all agricultural, horticultural, viticultural and vegetable products produced in this state, including bees and honey.

(B) “Agricultural commodity” does not include timber or timber products.

(b) “Broker” means any person, other than a dealer, commission merchant or cash buyer, that negotiates the purchase or sale of any agricultural commodity but does not handle the agricultural commodity.

(c) “Farming operation” means an entity doing business in a sector described under codes 111, 112 or 115 of the North American Industry Classification System.

(d) “Processor” means an entity doing business as a food processor, as defined in ORS 307.455 (Definitions for ORS 307.453 to 307.459) , or as the operator of a custom processing establishment, as defined in ORS 603.010 (Definitions) , or otherwise engaged in the business of preparing an agricultural commodity for first sale.

(2) A taxpayer that is engaged in a farming operation that sells agricultural commodities to a broker, processor or wholesaler may demonstrate the percentage of the taxpayer’s goods sold in this state compared to outside this state, for purposes of determining commercial activity, by:

(a) Obtaining, from the broker, processor or wholesaler receiving an agricultural commodity from the taxpayer, a certificate that states the percentage; or

(b) Using an industry average percentage, for sales of the agricultural commodity made the previous tax year, that is based on the most recent information from the United States Department of Agriculture National Agricultural Statistics Service and other sources of sales information. [2020 s.s.1 c.2 §6; 2023 c.397 §2]

Source: Section 317A.102 — Determination of commercial activity of taxpayer engaged in farming operation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 317.329 — OR Code / Title 29 / Chapter 317 / Section 317.329
317.329 Basis for stock acquisition
Status: in_force

A corporation shall have the same basis for state excise or income tax purposes as for federal income tax purposes for assets:

(1) If the corporation engages in a qualified stock purchase on or after August 31, 1982, and elects (or is treated as having elected) section 338 of the Internal Revenue Code; or

(2) If the corporation, before August 31, 1982, engaged in the purchase of stock which was treated as a purchase of assets (a purchase and liquidation or similar transaction) resulting in the recognition of gain or loss for Oregon tax purposes. This subsection applies for purposes of determining gain or loss upon disposition only. [1985 c.802 §21b; 1987 c.293 §41; 1993 c.726 §43; 2001 c.660 §52]

Source: Section 317.329 — Basis for stock acquisition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.812 — OR Code / Title 29 / Chapter 316 / Section 316.812
316.812 Certain traveling expenses
Status: in_force

In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined in ORS 316.806 (Definitions for ORS 316.806 to 316.818) , incurred by a construction worker during the first year of continuous employment on the same construction job site. However, if employment on the same construction job site is temporarily interrupted for any reason whatsoever, the period of interruption shall not be taken into account in determining the one-year period. [Formerly 316.058]

Source: Section 316.812 — Certain traveling expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.611 — OR Code / Title 29 / Chapter 319 / Section 319.611
319.611 Penalty for unlicensed use of fuel or nondisplay of authorization or emblem
Status: in_force

(1) If any person required to be licensed under ORS 319.550 (User’s license required to use fuel) uses fuel in a motor vehicle in this state at a time when the person does not hold a valid user’s license or does not display a valid authorization or user’s emblem issued by the Department of Transportation, a penalty of 25 percent of the tax applicable to the fuel so used shall be imposed. The penalty so imposed shall be in addition to any other penalty imposed under the provisions of ORS 319.510 (Short title) to 319.990 (Penalties) .

(2) The department may waive any penalty provided by subsection (1) of this section that is imposed after January 1, 1998, if the department determines that there was reasonable cause for the failure to hold a valid user’s license or display a valid authorization or user’s emblem issued by the department and finds that there was no intent to avoid payment. [1959 c.188 §8; 1977 c.429 §4; 1997 c.275 §2; 1999 c.769 §13]

Source: Section 319.611 — Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 312.214 — OR Code / Title 29 / Chapter 312 / Section 312.214
312.214 Public policy relating to title obtained by county by tax foreclosure
Status: in_force

Notwithstanding any other provisions of law, for all purposes of ORS 312.214 (Public policy relating to title obtained by county by tax foreclosure) to 312.230 (Limitations on proceedings affecting foreclosure sale) it is declared to be the public policy of this state that:

(1) When a county has acquired or hereafter acquires real property by foreclosure for delinquent taxes, the county’s title to the property shall have the utmost stability; and

(2) Once real property has become or hereafter shall become subject to foreclosure for taxes, there has been imposed and there hereafter shall be imposed upon all persons owning or claiming to own, or having or claiming to have, any interest in the real property, by reason of their delinquency, a continuing duty to investigate and ascertain whether the real property did become or hereafter shall become included in tax foreclosure proceedings, regardless of any defects, jurisdictional or otherwise, that may have appeared or shall hereafter appear in the foreclosure proceedings. [Formerly part of 312.220; 1995 c.79 §152; 2005 c.94 §68]

Source: Section 312.214 — Public policy relating to title obtained by county by tax foreclosure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 314.417 — OR Code / Title 29 / Chapter 314 / Section 314.417
314.417 Unpaid tax or withholding lien at time of assessment
Status: in_force

If any person neglects or refuses to pay an income tax at the time of assessment, or fails to pay to the Department of Revenue any amount required to be withheld under ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) , the amount of the unpaid tax including interest and penalty thereon shall be a lien in favor of the State of Oregon upon all property and rights to property, whether real or personal, belonging to the person. The lien shall arise at the time of assessment or the time the amount withheld is to be paid to the department and the lien shall continue until the liability for the taxes, with interest and penalty, is satisfied. [1971 c.215 §3; 1981 c.546 §1]

Source: Section 314.417 — Unpaid tax or withholding lien at time of assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.225 — OR Code / Title 29 / Chapter 323 / Section 323.225
323.225 Transporters’ permits and records
Status: in_force

(1) Any transporter seeking to possess or acquire untaxed cigarettes for transportation or transport upon the highways, roads or streets of this state shall obtain a permit from the Department of Revenue authorizing the transporter to possess or acquire for transportation or transport the untaxed cigarettes, and shall have the permit in the transporting vehicle during the period of transportation of the cigarettes. The application for the permit shall be in such form and shall contain such information as may be prescribed by the department. The department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.

(2) Each transporter who transports, or possesses or acquires for the purpose of transporting, untaxed cigarettes upon the highways, roads or streets of this state is required to have within the transporting vehicle invoices or bills of lading covering the shipment of cigarettes being transported that show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and brands of cigarettes transported. [1965 c.525 §58; 1985 c.78 §2; 2003 c.804 §20]

Source: Section 323.225 — Transporters’ permits and records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 320.475 — OR Code / Title 29 / Chapter 320 / Section 320.475
320.475 Applicability of other provisions of tax law
Status: in_force

Except as otherwise provided in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) 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 ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) . [2017 c.750 §104]

Source: Section 320.475 — Applicability of other provisions of tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.190 — OR Code / Title 29 / Chapter 305 / Section 305.190
305.190 Subpoenaing and examining witnesses, books and papers
Status: in_force

(1) Subject to ORS 305.390 (Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant) and 305.392 (Process for limiting scope of third-party subpoena) , the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of Revenue, may subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper.

(2) If any person disobeys any subpoena of the director, or refuses to testify when required by the director, the department may apply to the Oregon Tax Court for an order to the person to produce the books and papers or attend and testify, or otherwise comply with the demand of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to appear before the court in the county in which the person resides or has a place of business on such date as the court shall designate in its order and show cause why the person should not comply with the demand of the department. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Upon failure of such person to show cause for noncompliance, the court shall make an order requiring the person to comply with the demand of the department within such time as the court shall direct. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state.

(3) ORS 305.420 (Issuance of subpoenas) (4) applies to the issuance of a subpoena under this section. [Formerly 306.190; 1977 c.884 §4; 1981 c.139 §7; 1993 c.353 §5; 2003 c.46 §3; 2005 c.345 §3]

Source: Section 305.190 — Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.674 — OR Code / Title 29 / Chapter 307 / Section 307.674
307.674 Application, approval and denial procedures
Status: in_force

(1) The city shall approve or deny an application filed under ORS 307.667 (Application for exemption) within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved.

(2) Final action upon an application by the city shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the structure that is the subject of the application that includes either the legal description of the property or the assessor’s property account number and the specific conditions upon which the approval of the application is based.

(3) Following approval and on or before the deadline set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , the city shall file with the county assessor and send to the owner at the last-known address of the owner a copy of the ordinance or resolution approving the application. The copy shall contain or be accompanied by a notice explaining the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the effects of termination. In addition, the city shall file with the county assessor a document listing the same information otherwise required to be in an ordinance or resolution under subsection (2) of this section, as to each application deemed approved under subsection (1) of this section.

(4) If the application is denied, the city shall state in writing the reasons for denial and send notice of denial to the applicant at the last-known address of the applicant within 10 days after the denial. The notice shall inform the applicant of the right to appeal under ORS 307.687 (Review of denial of application) .

(5) The city, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the city and the assessor in administering ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) . The application fee shall be paid to the city at the time the application for exemption is filed. If the application is approved, the city shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the city shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [Formerly 458.040; 2013 c.193 §10]

Note: Section 6, chapter 294, Oregon Laws 2017, provides:

Sec. 6. (1) A city may not approve an application for exemption under ORS 307.674 (Application, approval and denial procedures) on or after January 1, 2030.

(2) Notwithstanding the date specified in subsection (1) of this section, a qualified dwelling unit of single-unit housing that was granted exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) pursuant to an application approved under ORS 307.674 (Application, approval and denial procedures) before the date specified in subsection (1) of this section shall continue to receive the exemption for the period of time for which the exemption was granted. [2017 c.294 §6; 2023 c.398 §7]

Source: Section 307.674 — Application, approval and denial procedures; filing with assessor; fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.065 — OR Code / Title 29 / Chapter 308 / Section 308.065
308.065 Administering of oaths by assessors and deputies
Status: in_force

The county assessor and deputies may administer any oath authorized by law to be taken or made relating to the assessment and taxation of property, to the same extent as any other officers are authorized to administer oaths. [Amended by 1981 c.804 §32]

Source: Section 308.065 — Administering of oaths by assessors and deputies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 309.330 — OR Code / Title 29 / Chapter 309 / Section 309.330
309.330 Transmission of summary of assessment roll by assessor
Status: in_force

(1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115 (Delivery of assessment roll to tax collector) , the county assessor shall transmit to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than November 4, a certified copy of the summary of the assessment roll.

(2) The summary of the assessment roll shall be shown on forms prescribed by the Department of Revenue with such classification of property as the director shall specify. [Amended by 1969 c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b]

Source: Section 309.330 — Transmission of summary of assessment roll by assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 305.150 — OR Code / Title 29 / Chapter 305 / Section 305.150
305.150 Closing agreements
Status: in_force

(1) The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person or estate for whom the person acts, for any taxable period open to adjustment under the pertinent statutes of limitation, in respect of any revenue measure which the department is required to administer.

(2) Such agreement shall be final and conclusive on the date agreed to, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, the question, issue or case shall not be reopened as to the matters agreed upon, and, in any action, suit or proceeding, such agreement, or any determination, assessment, collection, refund, abatement or credit made in accordance therewith shall not be annulled, modified, set aside or disregarded. [Formerly 306.720; 1969 c.520 §26]

Source: Section 305.150 — Closing agreements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.272 — OR Code / Title 29 / Chapter 316 / Section 316.272
316.272 Computation and payment on estate or trust
Status: in_force

The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided by this chapter. The tax shall be paid by the fiduciary. [1969 c.493 §40; 1983 c.684 §21]

Source: Section 316.272 — Computation and payment on estate or trust , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.119 — OR Code / Title 29 / Chapter 316 / Section 316.119
316.119 Proration of part-year resident’s income between Oregon income and other income
Status: in_force

(1) Except as provided in subsection (2) of this section, for purposes of ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) , the adjusted gross income of a part-year resident from Oregon sources is the sum of the following:

(a) For the portion of the year in which the taxpayer was a resident of Oregon, the taxpayer’s entire adjusted gross income.

(b) For the portion of the year in which the taxpayer was a nonresident, the taxpayer’s adjusted gross income derived from sources within this state, as determined under ORS 316.127 (Income of nonresident from Oregon sources) .

(2) For purposes of ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) , the adjusted gross income of a part-year resident with federal adjusted gross income that includes an item of income, gain, loss, deduction or credit from a pass-through entity shall include the sum of the following:

(a) The total amount of the item that is taken into account in federal adjusted gross income, multiplied by the ratio of the number of days the taxpayer was a resident of Oregon during the tax year of the entity over the total number of days in the tax year of the entity; and

(b) The total amount of the item that is taken into account in federal adjusted gross income and that is derived from or connected with sources within this state, as determined under ORS 316.127 (Income of nonresident from Oregon sources) , multiplied by the ratio of the number of days the taxpayer was a nonresident of Oregon during the tax year of the entity over the total number of days in the tax year of the entity.

(3) As used in subsection (2) of this section:

(a) “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.

(b) “Tax year of the entity” means the tax year of the pass-through entity that ends within the tax year of the taxpayer. [1993 c.726 §31; 2005 c.55 §1]

Source: Section 316.119 — Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 324.050 — OR Code / Title 29 / Chapter 324 / Section 324.050
324.050 Definitions
Status: in_force

As used in this chapter, unless the context requires otherwise:

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

(2) “Gas” means natural gas and casinghead gas.

(3) “Gross value” or “gross sales value” means the actual cash price prevailing for oil or gas of the kind, character and quality of the oil or gas subject to the tax imposed under this chapter at the time such oil or gas is produced, as determined by the department.

(4) “Gross production” means the total volume of oil or gas extracted from a well, including oil or gas extracted but not sold. “Gross production” does not include the extraction from a well of any oil or gas reinjected therein for storage.

(5) “Produced and saved” means extracted and sold, extracted and used or extracted and retained for later sale or use.

(6) “Oil” means petroleum, crude oil, mineral oil and casinghead gas.

(7) “Person” includes partnership, corporation, association, fiduciary, trustee and any combination of individuals.

(8) “Quarter” and “quarterly” mean calendar quarters. [1981 c.889 §1]

Source: Section 324.050 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 311.610 — OR Code / Title 29 / Chapter 311 / Section 311.610
311.610 Warrants to enforce payments of taxes on personal property
Status: in_force

(1) Promptly after a period of 30 days has elapsed from the date any tax on personal property has become delinquent (or within such period, at the tax collector’s discretion), the tax collector shall issue a warrant to enforce payment thereof.

(2) The warrant shall contain:

(a) The name of the person owning the personal property, or having possession or control thereof.

(b) The description of the property as it appears either in the assessment or tax roll.

(c) The year or years for which the taxes are delinquent.

(d) The principal amount of the delinquent taxes for each year and the interest accrued to the date of issuance of such warrant.

(e) A statement to the effect that immediately after service of the warrant, if the delinquent taxes and interest and costs of service are not paid, the warrant or a duplicate thereof will be recorded with the county clerk for entry in the County Clerk Lien Record of the county.

(3) The tax collector shall prepare a list of all such warrants.

(4) Where the tax collector has begun or completed proceedings under ORS 311.644 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax) , the tax collector need not issue a warrant unless the tax collector ascertains that such proceedings will not result in the collection of the full tax. [Amended by 1965 c.344 §33; 1983 c.696 §10]

Source: Section 311.610 — Warrants to enforce payments of taxes on personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.184 — OR Code / Title 29 / Chapter 315 / Section 315.184
315.184 Annual limitation on total amount of tax credits
Status: in_force

The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 (Bovine manure production or collection) may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit. [2017 c.610 §10; 2018 c.111 §2]

Note: 315.184 (Annual limitation on total amount of tax credits) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

CHILDREN AND FAMILIES; POVERTY RELIEF

Source: Section 315.184 — Annual limitation on total amount of tax credits; proportionate reduction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 320.110 — OR Code / Title 29 / Chapter 320 / Section 320.110
320.110 Rules
Status: in_force

The Department of Revenue may adopt rules necessary for the administration and enforcement of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) . [Amended by 1991 c.459 §272b; 2005 c.94 §94]

Source: Section 320.110 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308.205 — OR Code / Title 29 / Chapter 308 / Section 308.205
308.205 Real market value defined
Status: in_force

(1) Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s-length transaction occurring as of the assessment date for the tax year.

(2) Real market value in all cases shall be determined by methods and procedures in accordance with rules adopted by the Department of Revenue and in accordance with the following:

(a) The amount a typical seller would accept or the amount a typical buyer would offer that could reasonably be expected by a seller of property.

(b) An amount in cash shall be considered the equivalent of a financing method that is typical for a property.

(c) If the property has no immediate market value, its real market value is the amount of money that would justly compensate the owner for loss of the property.

(d) If the property is subject to governmental restriction as to use on the assessment date under applicable law or regulation, real market value shall not be based upon sales that reflect for the property a value that the property would have if the use of the property were not subject to the restriction unless adjustments in value are made reflecting the effect of the restrictions. [Amended by 1953 c.701 §2; 1955 c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34; 1989 c.796 §30; 1991 c.459 §88; 1993 c.19 §6; 1997 c.541 §152]

Source: Section 308.205 — Real market value defined; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.380 — OR Code / Title 29 / Chapter 319 / Section 319.380
319.380 Examining books and accounts of carrier of motor vehicle fuel
Status: in_force

The Department of Transportation or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within this state for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes on same in enforcing the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

Source: Section 319.380 — Examining books and accounts of carrier of motor vehicle fuel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.505 — OR Code / Title 29 / Chapter 323 / Section 323.505
323.505 Tax imposed on distribution
Status: in_force

(1) A tax is hereby imposed upon the distribution of all tobacco products in this state. The tax imposed by this section is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax shall be imposed on a distributor at the time the distributor distributes tobacco products.

(2) The tax imposed under this section shall be imposed at the rate of:

(a) Sixty-five percent of the wholesale sales price of cigars, but not to exceed one dollar per cigar;

(b) One dollar and seventy-eight cents per ounce based on the net weight determined by the manufacturer, in the case of moist snuff, except that the minimum tax under this paragraph is $2.14 per retail container; or

(c) Sixty-five percent of the wholesale sales price of all tobacco products that are not cigars or moist snuff.

(3) For reporting periods beginning on or after July 1, 2022, the rates of tax applicable to moist snuff under subsection (2)(b) of this section shall be adjusted for each biennium according to the cost-of-living adjustment for the calendar year. The Department of Revenue shall recompute the rates for each biennium by adding to the rates in subsection (2)(b) of this section the product obtained by multiplying the rates in subsection (2)(b) of this section by a factor that is equal to 0.25 multiplied by 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 U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31, 2020.

(4) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent. However, the amount remitted to the Department of Revenue by the taxpayer for each quarter shall be equal only to 98.5 percent of the total taxes due and payable by the taxpayer for the quarter.

(5) A tax under this section is not imposed on inhalant delivery systems that are:

(a) Marketed and sold solely for the purpose of vaporizing or aerosolizing marijuana items as defined in ORS 475C.009 (Definitions for ORS 475C.005 to 475C.525) ; or

(b) Purchased in a medical marijuana dispensary that is registered under ORS 475C.833 (Medical marijuana dispensary registration system) by a person to whom a registry identification card has been issued under ORS 475C.783 (Registry identification cardholders) .

(6) No tobacco product shall be subject to the tax if the base product or other intermediate form thereof has previously been taxed under this section. [1985 c.816 §16; 1997 c.2 §9; 1999 c.21 §60; 2001 c.982 §3; 2003 c.46 §48; 2003 c.804 §32; 2009 c.717 §2; 2013 s.s. c.5 §18a; 2019 c.525 §12]

Source: Section 323.505 — Tax imposed on distribution; rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 318.060 — OR Code / Title 29 / Chapter 318 / Section 318.060
318.060 Rules and regulations
Status: in_force

The Department of Revenue is authorized to employ such personnel, and prescribe and prepare such rules, regulations, forms and tables as are necessary to place this chapter in operation. [1955 c.334 §7; 1957 c.528 §5]

Source: Section 318.060 — Rules and regulations; personnel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 316.026 — OR Code / Title 29 / Chapter 316 / Section 316.026
316.026 Charitable contributions or activities not to be used for domicile or resident status determination
Status: in_force

The Department of Revenue may not use the charitable contributions or activities of an individual or the individual’s spouse, whether performed inside or outside this state, for the purposes of determining the individual’s domicile or resident status under this chapter. [2018 c.52 §2]

Source: Section 316.026 — Charitable contributions or activities not to be used for domicile or resident status determination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.853 — OR Code / Title 29 / Chapter 317 / Section 317.853
317.853 Disposition of revenue from tax imposed at increased rate
Status: in_force

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

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

(3) Before the end of each biennium, beginning with the biennium ending on June 30, 2015, the Department of Revenue shall estimate the revenue described in subsection (1) or (2) of this section that is received during the biennium. An amount equal to that estimate shall be transferred into the Oregon Rainy Day Fund established by ORS 293.144 (Oregon Rainy Day Fund) on or before June 30 of each odd-numbered year. [2009 c.747 §2; 2013 s.s. c.5 §8]

Source: Section 317.853 — Disposition of revenue from tax imposed at increased rate; estimate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.620 — OR Code / Title 29 / Chapter 314 / Section 314.620
314.620 When taxpayer is considered taxable in another state
Status: in_force

For purposes of allocation and apportionment of income under ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.605 (Short title) to 314.675 (Apportionment of net loss) , a taxpayer is taxable in another state if:

(1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [1965 c.152 §4]

Source: Section 314.620 — When taxpayer is considered taxable in another state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 321.210 — OR Code / Title 29 / Chapter 321 / Section 321.210
321.210 Proposed specially assessed values
Status: in_force

(1) Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 (Valuation models) and for the purpose of certifying specially assessed values of forestland under ORS 321.354 (Common ownership minimum acreage requirements) and 321.833 (Common ownership minimum acreage requirements) , for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year.

(2) The specially assessed values proposed under this section and certified under ORS 321.216 (Certified specially assessed values) for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS 321.216 (Certified specially assessed values) for forestland in eastern Oregon.

(3) The department shall give notice of the proposed specially assessed values to:

(a) County assessors and associations, trade organizations and other persons that the department, in its discretion, finds represent forestland owners; and

(b) Any other person that has made a written request to the department to be given notice of proposed specially assessed values.

(4) The notice required under subsection (3) of this section must contain:

(a) The proposed specially assessed values;

(b) A description of the valuation model employed in determining the proposed specially assessed values;

(c) A summary of the market data used to determine the proposed specially assessed values; and

(d) The date, time and location of the public hearing described in subsection (6) of this section.

(5) Following the giving of notice required under this section, members of the public may submit written comments on the proposed specially assessed values to the department. Written comments received by the department on or before May 1 of the assessment year for which the specially assessed values are proposed shall be considered by the department prior to the department certifying specially assessed values to the county assessors under ORS 321.216 (Certified specially assessed values) .

(6) Prior to adopting specially assessed values of forestland for a tax year, the department shall conduct a public hearing on the proposed specially assessed values. Any person interested in providing testimony on the proposed specially assessed values shall be given the opportunity to do so at the hearing. [2001 c.860 §16]

Source: Section 321.210 — Proposed specially assessed values; notice; comments; hearing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308a.300 — OR Code / Title 29 / Chapter 308a / Section 308a.300
308A.300 Definitions for ORS 308A.300 to 308A.330
Status: in_force

As used in ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , unless a different meaning is required by the context:

(1) “Open space land” means:

(a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or

(b) Any land area, the preservation of which in its present use would:

(A) Conserve and enhance natural or scenic resources;

(B) Protect air or streams or water supply;

(C) Promote conservation of soils, wetlands, beaches or tidal marshes;

(D) Conserve landscaped areas, such as public or private golf courses, which reduce air pollution and enhance the value of abutting or neighboring property;

(E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space;

(F) Enhance recreation opportunities;

(G) Preserve historic sites;

(H) Promote orderly urban or suburban development; or

(I) Retain in their natural state tracts of land, on such conditions as may be reasonably required by the legislative body granting the open space classification.

(2) “Current” or “currently” means as of next January 1, on which the property is to be listed and valued by the county assessor under ORS chapter 308.

(3) “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” shall mean the contract vendee. [Formerly 308.740]

Source: Section 308A.300 — Definitions for ORS 308A.300 to 308A.330 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.482 — OR Code / Title 29 / Chapter 323 / Section 323.482
323.482 Offense of unlawful distribution of cigarettes
Status: in_force

(1) A person commits the crime of unlawful distribution of cigarettes if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution cigarettes that do not comply with ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or 323.850 (Legislative findings) to 323.862 (Disclosure of information) , the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.), 19 U.S.C. 1681a or section 5754 of the Internal Revenue Code, or implementing regulations of the federal laws listed in this subsection.

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

(a) If the number of cigarettes involved in the offense over a 90-day period totals 12,000 or less, the offense is a Class A misdemeanor.

(b) If the number of cigarettes involved in the offense over a 90-day period totals more than 12,000 but 60,000 or less, the offense is a Class C felony classified as crime category 3 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

(c) If the number of cigarettes involved in the offense over a 90-day period totals more than 60,000 but 120,000 or less, the offense is a Class C felony classified as crime category 5 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

(d) If the number of cigarettes involved in the offense over a 90-day period totals more than 120,000, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission.

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

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

(5) A person who manufactures, distributes or sells cigarettes and who sustains a direct economic or commercial injury as a result of a violation of subsection (1) of this section may bring in good faith an action for appropriate injunctive relief.

(6) The penalties set forth in this section are in addition to and not in lieu of any other applicable penalties or sanctions. [2001 c.696 §3; 2003 c.804 §30]

Source: Section 323.482 — Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 320.130 — OR Code / Title 29 / Chapter 320 / Section 320.130
320.130 Law enforcement officers to enforce tax and assist department
Status: in_force

The state police, sheriffs, constables, police and other law enforcement officers within the State of Oregon shall enforce all provisions of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) and shall assist the Department of Revenue. [Amended by 2005 c.94 §96]

Source: Section 320.130 — Law enforcement officers to enforce tax and assist department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.230 — OR Code / Title 29 / Chapter 323 / Section 323.230
323.230 Examination of records by department
Status: in_force

The Department of Revenue or its authorized representative, upon oral or written demand, may make such examinations of the books, papers, records and equipment of persons dealing in, transporting, or storing cigarettes and such other investigations as it may deem necessary in carrying out the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . In addition to any other reports required under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , the department may, by rule or otherwise, require additional, other, or supplemental reports from distributors, dealers, transporters, common and private carriers, warehouse operators, bailees and other persons and prescribe the form, including verification, of the information to be given and the times for filing of such additional, other or supplemental reports. [1965 c.525 §59; 2011 c.83 §23]

Source: Section 323.230 — Examination of records by department; supplemental reports; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.800 — OR Code / Title 29 / Chapter 305 / Section 305.800
305.800 Taxpayer Advocate
Status: in_force

(1) The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes and procedures available for the resolution of problems related to tax programs or debt collection programs administered by the department. The Director of the Department of Revenue shall select the Taxpayer Advocate and the employees of the office, who may include employees of the department and residents of this state with knowledge of taxation.

(2) The office shall assist taxpayers in:

(a) Obtaining easily understandable tax information and information about department policies and procedures, including information on audits, collections and appeals;

(b) Answering questions about preparing and filing returns with the department; and

(c) Locating documents filed with or payments made to the department by taxpayers.

(3) The office may also:

(a) Receive and evaluate complaints of improper, abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service;

(b) Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director;

(c) Provide expeditious service to taxpayers whose problems are not resolved through ordinary channels;

(d) Collaborate with department personnel to resolve the most complex and sensitive taxpayer problems and to identify and resolve systemic problems experienced by taxpayers;

(e) Report to the director if, in the determination of the office, the department is administering a law improperly;

(f) Participate and represent taxpayers’ interests and concerns in planning meetings, reviewing instructions and formulating department policies and procedures;

(g) Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints;

(h) Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department;

(i) Issue orders to the department as described in ORS 305.801 (Authority of Taxpayer Advocate to issue order to department) ; and

(j) Perform other functions that relate to taxpayer assistance as prescribed by the director.

(4) Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office. [2021 c.555 §2]

Source: Section 305.800 — Taxpayer Advocate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.541 — OR Code / Title 29 / Chapter 307 / Section 307.541
307.541 Nonprofit corporation low income housing
Status: in_force

(1) Property is exempt from taxation as provided under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) if:

(a) The property is owned or being purchased by a corporation described in section 501(c)(3) or (4) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code;

(b) Upon liquidation, the assets of the corporation are required to be applied first in payment of all outstanding obligations, and the balance remaining, in cash and in kind, to be distributed to corporations exempt from taxation and operated exclusively for religious, charitable, scientific, literary or educational purposes or to the State of Oregon;

(c) The property is:

(A) Occupied by low income persons; or

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

(d) The property or portion of the property receiving the exemption, if occupied, is actually and exclusively used for the purposes described in section 501(c)(3) or (4) of the Internal Revenue Code;

(e) The exemption has been approved as provided in ORS 307.547 (Determination of eligibility) ; and

(f) The information disclosed on the application filed pursuant to ORS 307.545 (Application for exemption) meets any other criteria adopted by the governing body.

(2) A governing body that adopts the provisions of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.

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

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

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

(4) A partnership shall be treated the same as a corporation to which this section applies if the corporation is:

(a) A general partner of the partnership; and

(b) Responsible for the day-to-day operation of the property that is the subject of the exemption. [1985 c.660 §2; 1995 c.702 §2; 1997 c.752 §11; 2005 c.94 §40; 2015 c.310 §7]

Note: See first note under 307.540 (Definitions for ORS 307.540 to 307.548) .

Source: Section 307.541 — Nonprofit corporation low income housing; criteria for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.145 — OR Code / Title 29 / Chapter 321 / Section 321.145
321.145 Tax revenue credited to suspense account
Status: in_force

(1) The revenue from the taxes levied 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) and 321.560 (Audit of returns) to 321.600 (Tax as debt) shall be remitted to the State Treasurer who shall deposit it in a suspense account established under the provisions of ORS 293.445 (Definition for ORS 293.445 to 293.460) .

(2) Notwithstanding the provisions of ORS 291.238 (Expenditures without allotment prohibited) , the amount of moneys necessary to pay refunds of the taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) to (4) hereby is appropriated continuously to the Department of Revenue from the suspense account referred to in subsection (1) of this section, and shall be used by the department for the payment of all refunds of taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) to (4) that have been audited and approved by the department. Any penalties, interest and taxes then due from the taxpayer shall be applied in that order in computing any refund, and only the balance due the taxpayer, if any, shall be refunded. The department shall on its records charge each refund against the revenue from the tax with respect to which the refund is made. [1953 c.375 §16; 1957 c.309 §4; 1957 c.528 §6; 1961 c.270 §1; 1985 c.759 §16; 1999 c.968 §3; 2003 c.769 §3; 2013 c.639 §3]

Source: Section 321.145 — Tax revenue credited to suspense account; refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 315.037 — OR Code / Title 29 / Chapter 315 / Section 315.037
315.037 Tax expenditures applicable for limited time
Status: in_force

(1) As used in this section, “tax expenditure” has the meaning given that term in ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) .

(2) Any tax credit enacted by the Legislative Assembly on or after January 1, 2010, shall apply for a maximum of six tax years beginning with the initial tax year for which the credit is applicable, unless the Legislative Assembly expressly provides for another period of applicability.

(3) Any tax expenditure enacted by the Legislative Assembly on or after January 1, 2014, shall apply for a maximum of six tax years beginning with the initial tax year for which the tax expenditure is applicable, unless the Legislative Assembly expressly provides for another period of applicability. [Formerly 315.050]

Note: 315.037 (Tax expenditures applicable for limited time) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 315.037 — Tax expenditures applicable for limited time , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.677 — OR Code / Title 29 / Chapter 307 / Section 307.677
307.677 Extension of construction period
Status: in_force

Notwithstanding ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) :

(1) If the city finds that construction of single-unit housing was not completed in accordance with ORS 307.651 (Definitions for ORS 307.651 to 307.687) (3)(b), the city may extend the deadline for completion of construction for a period not to exceed an additional 24 consecutive months if the city further finds that:

(a) The failure to complete construction was due to circumstances beyond the control of the owner; and

(b) The owner had been acting and could reasonably be expected to act in good faith and with due diligence.

(2) If property granted exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is destroyed by fire or act of God, or is otherwise no longer capable of occupancy due to circumstances beyond the control of the owner, the exemption shall cease but no additional taxes or penalty shall be imposed under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) upon the property. [Formerly 458.065; 2017 c.294 §4; 2021 c.528 §10]

Source: Section 307.677 — Extension of construction period; effect of destruction of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.356 — OR Code / Title 29 / Chapter 308a / Section 308a.356
308A.356 Application for exemption as riparian land
Status: in_force

An owner of land desiring designation and exemption of that land from ad valorem taxation as riparian land under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) shall make application to the county assessor upon forms prescribed by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which designation as riparian lands is requested and the current use of the land. The application shall include any other information as is reasonably necessary to properly designate an area of land as riparian land under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) with a verification of the truth thereof. Applications to the county assessor shall be made on or before December 31 of the calendar year preceding the first tax year for which such designation is requested. The county assessor shall notify the State Department of Fish and Wildlife if a recorded sale or transfer of the land granted exemption under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) occurs for the purpose of determining continued eligibility of the land for the exemption. The State Department of Fish and Wildlife shall notify the county assessor in writing of the finding within 120 days after the date the county assessor’s notice is mailed or delivered. Failure of the assessor to notify the State Department of Fish and Wildlife shall not prevent the imposition of the additional tax prescribed by ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) (2). [Formerly 308.794]

Source: Section 308A.356 — Application for exemption as riparian land; contents; notice after sale or transfer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.519 — OR Code / Title 29 / Chapter 307 / Section 307.519
307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523
Status: in_force

(1) Except as provided in subsection (2) of this section, the exemptions granted under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) apply only to the tax levy of a governing body that adopts the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) . At the time of adoption, the governing body shall elect a definition of “low income” under ORS 307.515 (Definitions for ORS 307.515 to 307.523) .

(2) The exemptions granted under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) apply to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) , the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) , when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) , equal 51 percent or more of the total combined rate of taxation on the property granted exemption.

(3) A governing body may adopt additional provisions relating to the exemption granted under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) that do not conflict with the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) . [1989 c.803 §3; 1991 c.930 §4; 2015 c.310 §4; 2021 c.528 §3]

Source: Section 307.519 — Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 315.144 — OR Code / Title 29 / Chapter 315 / Section 315.144
315.144 Transfer of biomass credit
Status: in_force

(1) A person that has obtained a tax credit under ORS 315.141 (Biomass production or collection) may transfer the credit to a taxpayer subject to tax under ORS chapter 316, 317 or 318.

(2) A tax credit allowed under ORS 315.141 (Biomass production or collection) may be transferred on or before the date on which the return is due for the tax year in which the credit may first be claimed. After that date, no portion of a credit allowed under ORS 315.141 (Biomass production or collection) may be transferred.

(3) To transfer the tax credit, the taxpayer earning the credit and the taxpayer that will claim the credit shall, on or before the date prescribed in subsection (2) of this section, jointly file a notice of tax credit transfer with the Department of Revenue. The notice shall be given on a form prescribed by the department that contains all of the following:

(a) The name and address of the transferor and transferee;

(b) The amount of the tax credit that is being transferred;

(c) The amount of the tax credit that is being retained by the transferor; and

(d) Any other information required by the department.

(4) The State Department of Energy may establish by rule a minimum discounted value of a tax credit under this section.

(5) The Department of Revenue, in consultation with the State Department of Energy, may by rule establish procedures for the transfer of tax credits provided by this section. [2007 c.739 §3; 2009 c.909 §50]

Note: See note under 315.141 (Biomass production or collection) .

Source: Section 315.144 — Transfer of biomass credit; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.368 — OR Code / Title 29 / Chapter 308a / Section 308a.368
308A.368 Additional taxes upon withdrawal from riparian land designation
Status: in_force

(1) When land that has been designated as exempt from taxation under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) as riparian is applied to some use other than that compatible with riparian use, as defined in the management plan, except through compliance with ORS 308A.365 (Duration of exemption) (2), or except as a result of the exercise of the power of eminent domain, the owner shall within 60 days after the change in use notify the county assessor of the change in use. The assessor or assessors shall withdraw the land from designation and immediately give written notice of the withdrawal to the State Department of Fish and Wildlife. Thereafter, the land shall be assessed and taxed as other property similarly situated is assessed and taxed.

(2) The assessor, upon discovery of the change in use to a use other than that compatible with riparian or upon withdrawal by the owner of the land from designation, shall compute an additional tax equal to the difference between the taxes assessed against the land and the taxes that otherwise would have been assessed against the land had the land not received exemption for each of the last five years (or such lesser number of years, corresponding to the number of years of exemption under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) applicable to the property after its most recent change of ownership) preceding the tax year in which the land was withdrawn from designation. [Formerly 308.798]

Source: Section 308A.368 — Additional taxes upon withdrawal from riparian land designation; computation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317.035 — OR Code / Title 29 / Chapter 317 / Section 317.035
317.035 Effect of subsequent repeal of chapter
Status: repealed

In the event of repeal of this chapter, unless otherwise specifically provided in the repeal, this chapter shall remain in full force for the assessment, imposition and collection of the tax and all interest, penalty or forfeitures which have accrued or may accrue in relation to any such tax for the calendar year in which the tax is repealed.

Source: Section 317.035 — Effect of subsequent repeal of chapter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 321.560 — OR Code / Title 29 / Chapter 321 / Section 321.560
321.560 Audit of returns
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, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, apply to the determination of taxes, penalties and interest imposed under 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) , except where the context requires otherwise.

(2) If a taxpayer fails to file a return required by ORS 321.045 (Payment of tax) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , or fails to pay a tax at the time the tax becomes due, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax.

(3) If the failure to file a return continues for a period in excess of three months after the due date, there shall be added to the amount of tax required to be shown on the return a failure to file penalty of 20 percent of the amount of such tax. This penalty is in addition to the delinquency penalty imposed by subsection (2) of this section.

(4) If all or any part of the delinquency or deficiency for which a determination is made is due to fraud or an intent to evade the provisions of 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 the rules adopted thereunder, a penalty of 100 percent of such delinquency or deficiency shall be added, plus interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) , computed on the full amount of the delinquency or deficiency plus penalty, from the time the return was due.

(5) For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax that is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax that may be lawfully claimed upon the return.

(6) A delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return was due. [Formerly 321.055; 1991 c.459 §306; 1995 c.53 §4; 1995 c.350 §5; 1995 c.650 §95; 2003 c.454 §55; 2003 c.621 §40a; 2017 c.278 §14]

Source: Section 321.560 — Audit of returns; interest and penalties upon failure to file return or pay tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.053 — OR Code / Title 29 / Chapter 319 / Section 319.053
319.053 Amount of bond when twice license tax is less than $1,000
Status: in_force

If the amount that is equivalent to twice the amount of a dealer’s estimated monthly license tax, as determined by the Department of Transportation, is an amount that is less than $1,000, the bond amount required by ORS 319.050 (Performance bond) , 319.051 (Conditions for reduced bond amount) or 319.052 (Conditions for increased bond amount) shall be $1,000. [2003 c.52 §5]

Note: See note under 319.051 (Conditions for reduced bond amount) .

Source: Section 319.053 — Amount of bond when twice license tax is less than $1,000 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.335 — OR Code / Title 29 / Chapter 308 / Section 308.335
308.335 Department testing work of county assessors
Status: in_force

(1) The Department of Revenue, upon its own volition or at the request of the county governing body, may examine and test the work of county assessors at any time, and shall have and possess all rights and powers of such assessors for the summoning of witnesses and examination of persons and property, and for the discovery of property subject to taxation.

(2) If the department ascertains that any taxable property is omitted from the assessment list, or not assessed or valued according to law, it shall bring that fact to the attention of the assessor of the proper county in writing. If the assessor neglects or refuses to comply with the request of the department to place the property on the assessment list, or to correct the incorrect assessment or valuation, the department may prepare a supplement to the assessment list, which supplement shall include all property required by the department to be placed on the assessment list and all corrections required to be made. The supplement shall be filed with the assessor’s assessment list and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original assessment list inconsistent therewith.

(3) If the department ascertains that the work of a county assessor is not being carried out as provided by law, the department shall notify the governing body of that fact by written report. If applicable, the report shall contain recommendations for appointment of a special assessor as provided under ORS 308.055 (Special assessor appointed if assessor fails to act) . [Amended by 1989 c.796 §19; 1993 c.270 §32]

Source: Section 308.335 — Department testing work of county assessors; supplementing assessment list; special assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.156 — OR Code / Title 29 / Chapter 308 / Section 308.156
308.156 Subdivision or partition
Status: in_force

(1) If property is subdivided or partitioned after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, then the property’s maximum assessed value shall be established as provided under this section.

(2) If property is rezoned and, after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, the property is used consistently with the rezoning, the property’s maximum assessed value shall be established under this section.

(3) Intentionally left blank —Ed.

(a) For the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be established under this section.

(b) For tax years subsequent to the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be determined as otherwise provided by law, taking into account the maximum assessed value of the property as determined under this section.

(4) Intentionally left blank —Ed.

(a) If property was subject to exemption, partial exemption or special assessment as of the January 1 assessment date of the preceding assessment year and is disqualified from exemption, partial exemption or special assessment as of the January 1 of the current assessment year, the property’s maximum assessed value shall be established under this section.

(b) If property described in this subsection is eligible for a different type of exemption, partial exemption or special assessment as of January 1 of the current assessment year, the property’s maximum assessed value shall be established under the provision granting the partial exemption or special assessment.

(5) The property’s maximum assessed value shall be the sum of:

(a) The maximum assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) that is allocable to that portion of the property not affected by an event described in subsection (1), (2), (3) or (4)(a) of this section; and

(b) The product of the real market value of that portion of the property that is affected by an event described in subsection (1), (2), (3) or (4)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year.

(6) The property’s assessed value for the year shall equal the lesser of:

(a) The property’s maximum assessed value; or

(b) The property’s real market value.

(7) The Department of Revenue shall provide by rule the method by which the allocations described in subsection (5) of this section are to be made. [1997 c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001 c.509 §10; 2005 c.213 §1; 2017 c.414 §4]

Source: Section 308.156 — Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 310.623 — OR Code / Title 29 / Chapter 310 / Section 310.623
310.623 Floating home eligible as homestead
Status: in_force

A floating home, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870) , assessed under the property 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. [1977 c.615 §6]

(Property Tax Work-Off Programs)

Source: Section 310.623 — Floating home eligible as homestead , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.813 — OR Code / Title 29 / Chapter 311 / Section 311.813
311.813 Refunds ordered by certain courts
Status: in_force

If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (Refund of taxes on real and personal property) (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) . [1987 c.301 §2]

Source: Section 311.813 — Refunds ordered by certain courts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.512 — OR Code / Title 29 / Chapter 311 / Section 311.512
311.512 Collection of taxes on manufactured structures
Status: in_force

(1) Taxes on manufactured structures assessed as real property shall become due, become delinquent, and be collected at the same time and in the same manner as taxes on other real property. Taxes on manufactured structures assessed as personal property are subject to all the provisions of law relating to the assessment, taxation and collection of personal property taxes.

(2) The seizure and sale for tax delinquency of a manufactured structure assessed as personal property must be conducted and carried out in the same manner as provided by law for the seizure and sale of other personal property for the collection of taxes due thereon, except as follows:

(a) If the records of the Department of Consumer and Business Services indicate that the person to whom the seized manufactured structure is assessed is not the security interest holder, the tax collector, before selling the manufactured structure, shall give notice of the sale to any security interest holder by registered or certified mail, addressed to the security interest holder at the last-known address of the holder as shown by the records of the Department of Consumer and Business Services, mailed not later than the 10th day before the sale.

(b) At any time before the sale, the person assessed or security interest holder of the manufactured structure to be sold may pay the tax collector the full amount of the delinquent taxes, plus any penalties and interest thereon, and costs incurred by the tax collector in seizing the manufactured structure and arranging its sale. If this is done, the tax collector may not hold the sale and shall return the manufactured structure to the person entitled to possession of the structure.

(c) If the amount realized on the sale is in excess of the amount of taxes, interest, penalties and costs due on the manufactured structure, the tax collector first shall pay to the security interest holder, according to the records of the Department of Consumer and Business Services, the amount of their interest to the extent there are sufficient moneys to do so, and shall pay any amount thereafter remaining to the owner of the manufactured structure. [1969 c.605 §17; 1983 c.748 §6; 1985 c.16 §458; 2003 c.655 §71]

Source: Section 311.512 — Collection of taxes on manufactured structures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.152 — OR Code / Title 29 / Chapter 317 / Section 317.152
317.152 Qualified research activities credit
Status: in_force

(1) A credit against taxes otherwise due under this chapter shall be allowed to eligible taxpayers for increases in qualified research expenses and basic research payments. The credit shall be determined in accordance with section 41 of the Internal Revenue Code, except as follows:

(a) The applicable percentage specified in section 41(a) of the Internal Revenue Code shall be five percent.

(b) “Qualified research” and “basic research” shall consist only of research conducted in Oregon.

(c) The following do not apply to the credit allowable under this section:

(A) Section 41(c)(4) of the Internal Revenue Code (relating to the alternative incremental credit).

(B) Section 41(h) of the Internal Revenue Code (relating to termination of the federal credit).

(2) For purposes of this section, “eligible taxpayer” means a corporation, other than a corporation excluded under Internal Revenue Code section 41(e)(7)(E).

(3) The Income Tax Regulations as prescribed by the Secretary of the Treasury under authority of section 41 of the Internal Revenue Code apply for purposes of this section, except as modified by this section or as provided in rules adopted by the Department of Revenue.

(4) The maximum credit under this section may not exceed $1 million.

(5) A deduction may not be taken for the portion of expenses or payments, otherwise allowable as a deduction, that is equal to the amount of the credit claimed under this section.

(6) Any tax credit that is otherwise allowable under this section and that is not used by the taxpayer in that year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. [1989 c.911 §2; 1991 c.457 §12; 1993 c.726 §42; 1993 c.813 §11; 1995 c.79 §167; 1995 c.556 §14; 1995 c.746 §9; 1997 c.839 §33; 1999 c.90 §25; 2001 c.660 §50; 2003 c.739 §12; 2005 c.832 §51; 2011 c.730 §§8,8a]

Source: Section 317.152 — Qualified research activities credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.910 — OR Code / Title 29 / Chapter 319 / Section 319.910
319.910 Department of Transportation to establish reporting periods for road usage charge
Status: in_force

(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885 (Per-mile road usage charge) .

(2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles.

(3) In establishing reporting periods, the department shall consider:

(a) The effort required by registered owners or lessees to report metered use and to pay the per-mile road usage charge;

(b) The amount of the per-mile road usage charge owed;

(c) The cost to the registered owner or lessee of reporting metered use and of paying the per-mile road usage charge;

(d) The administrative cost to the department; and

(e) Other relevant factors that the department deems important. [2013 c.781 §8]

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

Source: Section 319.910 — Department of Transportation to establish reporting periods for road usage charge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.547 — OR Code / Title 29 / Chapter 307 / Section 307.547
307.547 Determination of eligibility
Status: in_force

(1) Within 30 days of the filing of an application under ORS 307.545 (Application for exemption) , the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) .

(2) Intentionally left blank —Ed.

(a) If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , that all or a portion of the property is exempt from taxation under the levy of the certifying governing body.

(b) Notwithstanding paragraph (a) of this subsection, the governing body may send the certification required under this subsection on or before the deadline specified in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , or as promptly as practicable after making the determination under subsection (1) of this section, whichever is later.

(3) Upon receipt of certification sent pursuant to subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body. [1985 c.660 §5; 2013 c.193 §8; 2015 c.310 §10]

Note: See first note under 307.540 (Definitions for ORS 307.540 to 307.548) .

Source: Section 307.547 — Determination of eligibility; notice to county assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.078 — OR Code / Title 29 / Chapter 314 / Section 314.078
314.078 Determination of tax credit amounts
Status: in_force

For purposes of this chapter and ORS chapters 315, 316, 317 and 318, a taxpayer claiming a credit against tax must claim the maximum amount of any tax credit that is allowed to the taxpayer for the tax year, to the extent of the tax liability of the taxpayer. [2001 c.8 §2]

Source: Section 314.078 — Determination of tax credit amounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.311 — OR Code / Title 29 / Chapter 317 / Section 317.311
317.311 Application of section 243 of Tax Reform Act of 1986
Status: in_force

Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §44a; 2005 c.94 §88]

Source: Section 317.311 — Application of section 243 of Tax Reform Act of 1986 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.145 — OR Code / Title 29 / Chapter 305 / Section 305.145
305.145 When interest required to be waived
Status: in_force

(1) The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment or has received an incorrect refund because:

(a) An employee of the department or of a county tax collector acting in an official capacity, who had knowledge of the necessary facts, misled the taxpayer either by some erroneous factual representation or by a course of dealing or conduct;

(b) The taxpayer relied on the misleading factual representation or conduct; and

(c) The taxpayer failed to make a timely payment or has received an incorrect refund by reason of the taxpayer’s reliance on the information or course of conduct.

(2) Notwithstanding the provisions of subsection (1) of this section, interest may not be waived after the appeal period for a final determination has expired.

(3) The Department of Revenue may, in its discretion, upon good and sufficient cause, according to and consistent with its rules and regulations, upon making a record of its reason therefor, waive, reduce or compromise any tax balance of $50 or less or any part or all of the interest provided by the laws of the State of Oregon that are collected by the Department of Revenue.

(4) The department may establish by rule instances in which the department may, in its discretion, waive any part or all of penalties provided by the laws of the State of Oregon that are collected by the department. Rules adopted under this subsection are limited to the waiver or reduction of penalties in cases where:

(a) Good and sufficient cause exists for the actions of a taxpayer that resulted in the imposition of a penalty;

(b) The actions of a taxpayer that resulted in the imposition of a penalty constitute a first-time offense on the part of the taxpayer; or

(c) The actions of the department enhance long-term effectiveness, efficiency or administration of the tax system. [1965 c.293 §1; 1971 c.611 §1; 1985 c.761 §8; 1987 c.477 §1; 1995 c.650 §108; 2005 c.136 §1]

Source: Section 305.145 — When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 312.005 — OR Code / Title 29 / Chapter 312 / Section 312.005
312.005 “District attorney” described
Status: in_force

As used in this chapter, unless the context requires otherwise, “district attorney” shall include county counsel appointed pursuant to ORS 203.145 (Appointment of legal counsel for county governing body) . [1971 c.245 §2]

Source: Section 312.005 — “District attorney” described , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 312.150 — OR Code / Title 29 / Chapter 312 / Section 312.150
312.150 Effect of failure to give notice to lienholder when requested
Status: in_force

If a tax collector, after receiving a request for notice of tax foreclosure as provided in ORS 312.140 (Notice of foreclosure list to lienholder) , fails to give the notice, the failure shall not invalidate the foreclosure, but the mortgagee’s or lienholder’s right to redeem the property shall not terminate until the expiration of 30 days after the mailing of the notice.

Source: Section 312.150 — Effect of failure to give notice to lienholder when requested , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 319.245 — OR Code / Title 29 / Chapter 319 / Section 319.245
319.245 Exemption of motor vehicle fuel purchased by Indian tribes
Status: in_force

(1) As used in this section:

(a) “Indian tribe” means a federally recognized Indian tribe in Oregon.

(b) “Tribal entity” means an entity wholly owned by an Indian tribe.

(c) “Tribal member entity” means an entity wholly owned and operated by an enrolled member of an Indian tribe.

(2) The first sale, use or distribution of motor vehicle fuel in this state is exempt from the license tax imposed under ORS 319.020 (Monthly statement by dealer) (1)(b) if:

(a) The motor vehicle fuel is purchased by an Indian tribe, tribal entity or tribal member entity directly or from a dealer that purchased the motor vehicle fuel in a transaction that would otherwise be subject to the tax; and

(b) The motor vehicle fuel is delivered to a service station that is owned by an Indian tribe, tribal entity or tribal member entity and operated on the respective Indian tribe’s reservation or trust land.

(3) In order to be eligible for the exemption under subsection (2) of this section, the Indian tribe must:

(a) Impose a tax on the distribution of the motor vehicle fuel at the same rate as the license tax imposed under ORS 319.020 (Monthly statement by dealer) (1)(b);

(b) Expend the revenue from the tax imposed pursuant to paragraph (a) of this subsection solely for uses that are consistent with the requirements of Article IX, section 3a, of the Oregon Constitution; and

(c) Certify annually to the Department of Transportation that the Indian tribe is in compliance with this subsection.

(4) A dealer described in subsection (2)(a) of this section shall report to the department such sales of motor vehicle fuel to Indian tribes, tribal entities and tribal member entities.

(5) The department shall adopt rules prescribing the processes, forms and information that the forms must include for the certification required under subsection (3)(c) of this section and the reports required under subsection (4) of this section. [2021 c.630 §165]

Note: 319.245 (Exemption of motor vehicle fuel purchased by Indian tribes) was 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 was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.245 — Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.413 — OR Code / Title 29 / Chapter 311 / Section 311.413
311.413 Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition
Status: in_force

(1) Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes have been levied for the fiscal year in which such property is acquired, the state or the political subdivision thereof shall pay such proportion of said taxes as the period from the date of acquisition until the end of the fiscal year bears to the entire fiscal year. The remainder of said taxes shall become a lien upon and shall be paid out of the award of the jury given in said eminent domain proceedings.

(2) In the event the real property acquired by the state or any political subdivision thereof is a part of a larger parcel upon which property taxes have been levied for the fiscal year of such acquisition, only such proportion of said taxes as the assessed value of the part acquired by the state or a political subdivision thereof bears to the assessed value of said larger parcel shall be paid by the state or the political subdivision thereof or become a lien and be paid out of the award of the jury as provided in this section, and the remainder of such taxes shall continue a lien upon the remainder of said larger parcel. [1953 c.539 §2]

Source: Section 311.413 — Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.698 — OR Code / Title 29 / Chapter 314 / Section 314.698
314.698 Treatment of global intangible low-taxed income
Status: in_force

For purposes of ORS 317.267 (Dividends received by corporation from certain other corporations) , amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend. [2019 c.556 §4]

Source: Section 314.698 — Treatment of global intangible low-taxed income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.854 — OR Code / Title 29 / Chapter 307 / Section 307.854
307.854 Acquisition, disposition and development of real property within zone
Status: in_force

(1) Following the designation of a vertical housing development zone under ORS 307.844 (Zone designation) , the city or county that designated the zone may acquire or dispose of real property within the zone for the purpose of developing vertical housing development projects within the zone.

(2) The development of projects may be undertaken by the city or county independently, jointly or in partnership with a private entity or may be undertaken by a private entity acting independently.

(3) The entities undertaking the development of property under this section may own and operate the developed property or may sell or otherwise dispose of the property at any time during or after development. The property may be sold at the property’s real market value or at a lesser value. [Formerly 285C.462; 2017 c.326 §3]

Source: Section 307.854 — Acquisition, disposition and development of real property within zone , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.765 — OR Code / Title 29 / Chapter 305 / Section 305.765
305.765 Refund of taxes adjudged invalid
Status: in_force

In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof invalid, and the time limit for any further proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action attacking the validity of the same was instituted, shall be refunded and repaid in the manner provided in ORS 305.770 (Report of taxpayers paying invalid tax) to 305.785 (Appropriation) . [Formerly 306.280; 2003 c.46 §6]

Source: Section 305.765 — Refund of taxes adjudged invalid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.762 — OR Code / Title 29 / Chapter 314 / Section 314.762
314.762 Taxation of S corporation
Status: in_force

(1) Except as otherwise provided in ORS 314.766 (Tax on built-in gain) , 314.767 (Tax on excess net passive income) and 317.090 (Minimum tax) , an S corporation shall not be subject to the taxes imposed by ORS chapter 316, 317 or 318.

(2) Intentionally left blank —Ed.

(a) Subject to paragraphs (b) to (d) of this subsection, the taxable income of an S corporation shall be computed pursuant to section 1363(b) of the Internal Revenue Code, with the modifications, additions and subtractions provided in this chapter and ORS chapter 316.

(b) Except as otherwise provided under this chapter and ORS chapter 316, 317 or 318, and except as inconsistent with ORS 314.761 (“C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318) to 314.772 (Business tax credits) , subchapter C, chapter 1, Internal Revenue Code, shall apply to an S corporation and its shareholders for Oregon tax purposes. For Oregon tax purposes, the provisions of section 1371 of the Internal Revenue Code shall apply, subject to the modifications, additions and subtractions under this chapter or ORS chapter 316, 317 or 318 and any provisions to the contrary in this chapter or ORS chapter 316, 317 or 318.

(c) Notwithstanding ORS 317.476 (Net losses of prior years) , 317.478 (Pre-change and built-in losses) or 317.479 (Limitation on use of preacquisition losses to offset built-in gain) , no carryforward, arising for a taxable year for which a corporation is a C corporation, may be carried to a taxable year for which such corporation is an S corporation.

(d) Notwithstanding ORS 317.476 (Net losses of prior years) or other law, no carryforward, and no carryback, shall arise at the corporate level for a taxable year for which a corporation is an S corporation. [Formerly 314.732]

Source: Section 314.762 — Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.158 — OR Code / Title 29 / Chapter 316 / Section 316.158
316.158 Effect upon ORS 316.157 of determination of invalidity
Status: in_force

(1) It is the intent of the Legislative Assembly that no part of ORS 316.157 (Credit for retirement income) be the law if any part of ORS 316.157 (Credit for retirement income) is held to be invalid or unconstitutional. However, no amended return or payment of additional taxes shall be required for any year prior to the year in which any part of ORS 316.157 (Credit for retirement income) is held to be invalid or unconstitutional by a court of last resort.

(2) Except as provided in subsection (1) of this section, it is the intent of the Legislative Assembly that the provisions of this section and ORS 238.445 (Benefits exempt from execution, bankruptcy and certain taxes) , 316.087 (Credit for the elderly or permanently and totally disabled) , 316.157 (Credit for retirement income) , 316.680 (Modification of taxable income) and 316.695 (Additional modifications of taxable income) be severable as provided in ORS 174.040 (Severability) . [1991 c.823 §9; 2015 c.348 §22; 2015 c.480 §10]

Note: 316.158 (Effect upon ORS 316.157 of determination of invalidity) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 316.158 — Effect upon ORS 316.157 of determination of invalidity; severability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.821 — OR Code / Title 29 / Chapter 311 / Section 311.821
311.821 Refunds authorized in event of certain boundary changes of taxing districts
Status: in_force

(1) Whenever in any year the boundaries of a taxing district have been reduced by proceedings occurring after the date provided in ORS 308.225 (Boundary changes) , and whenever such changes in boundaries were not disregarded by the county assessor as required by ORS 308.225 (Boundary changes) , and as a result thereof taxes have been levied and collected upon the reduced territory of such district, which taxes were not levied and extended upon the territory detached from such district, the county governing body shall refund out of the unsegregated tax collections account to the taxpayers of the territory upon which the levy was imposed and the taxes collected, the proportionate amount of money in excess of the amount that would have been collected from the territory comprising the entire district had the levy been uniform throughout the district. A written claim for refund of such collection shall be filed with the county governing body within six years from the assessment date for the fiscal year for which the taxes were collected.

(2) Whenever in any year the boundaries of a taxing district have been reduced by boundary changes pursuant to law after the date provided in ORS 308.225 (Boundary changes) , and such changes in boundaries have been disregarded by the county assessor as required by ORS 308.225 (Boundary changes) , and as a result thereof taxes were levied upon property within such withdrawn area by such district and also for the same tax year by another taxing district providing the same service or services, subjecting such property to double taxation for any tax year, the county governing body shall refund out of the unsegregated tax collections account to the taxpayers of the territory upon which the levy was imposed and the tax was collected the proportionate amount of money in excess of the amount that would have been paid by such taxpayers had the withdrawal been recognized by the assessor as effective for the tax year involved; provided, all such property shall remain liable for indebtedness incurred prior to the boundary change as otherwise required by law. A written claim for refund of such tax collection shall be filed with the county governing body within two years from the assessment date for the fiscal year for which the taxes were collected.

(3) If the claim is in proper form, the county governing body shall take action by resolution spread upon its journal, and repayments shall be made by orders drawn on the county treasurer for the several amounts and issued to the several taxpayers shown by the tax records to have made the payments originally.

(4) Immediately upon such reimbursement the tax collector shall make the necessary correcting entries in the records of the office of the tax collector. [1965 c.344 §40 (enacted in lieu of 311.820 and 311.825); 1979 c.702 §3; 1985 c.162 §11]

Source: Section 311.821 — Refunds authorized in event of certain boundary changes of taxing districts; reimbursements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.831 — OR Code / Title 29 / Chapter 307 / Section 307.831
307.831 Skyline and swing yarders
Status: in_force

Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation. [1999 c.957 §6]

Source: Section 307.831 — Skyline and swing yarders , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.407 — OR Code / Title 29 / Chapter 314 / Section 314.407
314.407 Assessment of taxes owing but not submitted with return
Status: in_force

For the purposes of this section and ORS 314.417 (Unpaid tax or withholding lien at time of assessment) to 314.423 (Status of lien) :

(1) In the case of a return submitted to the Department of Revenue with payment of less than the amount of tax computed to be due, the difference between the tax computed to be owing by the taxpayer and the tax submitted with the return is considered as assessed on the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later.

(2) The term “time of assessment” means:

(a) In the case of an assessment made under ORS 305.265 (Deficiency notice) and 314.410 (Time limit for notice of deficiency) , 30 days after the date the notice of assessment is mailed to the taxpayer;

(b) In the case of an assessment made under ORS 314.440 (Tax as debt) , five days after the date the notice of assessment is mailed to the taxpayer; or

(c) In the case of a tax assessed as described in subsection (1) of this section, the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later.

(3) Unless a warrant has been recorded in the County Clerk Lien Record in the county in which property is located, no warrant shall be considered as a lien with respect to that property. [1971 c.215 §2; 1977 c.870 §42; 1987 c.586 §39; 1995 c.79 §154; 2017 c.23 §1]

Source: Section 314.407 — Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.404 — OR Code / Title 29 / Chapter 323 / Section 323.404
323.404 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
Status: in_force

(1) Notwithstanding the confidentiality provisions of ORS 323.403 (Application of other statutes) , the Department of Revenue may disclose information received under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) to the Oregon Health Authority to carry out the provisions of ORS 167.750 (Definition for ORS 167.755 and 431A.175) to 167.780 (Sale or dispensing of tobacco products or inhalant delivery systems by vending machine) , 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems) .

(2) The authority may disclose information obtained pursuant to ORS 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems) to the department for the purpose of carrying out the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , provided that the authority does not disclose personally identifiable information. [2019 c.525 §19]

Source: Section 323.404 — Disclosure and sharing of information between Department of Revenue and Oregon Health Authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 319.240 — OR Code / Title 29 / Chapter 319 / Section 319.240
319.240 Exemption of export fuel
Status: in_force

(1) Intentionally left blank —Ed.

(a) The license tax imposed under ORS 319.020 (Monthly statement by dealer) may not be imposed on motor vehicle fuel that is exported from this state to another state, territory or country where the motor vehicle fuel is unloaded by a dealer who has a valid motor vehicle fuel dealer’s license or its equivalent issued by the state, territory or country to which the fuel is exported and where it is unloaded.

(b) Except as provided in ORS 319.245 (Exemption of motor vehicle fuel purchased by Indian tribes) , paragraph (a) of this subsection does not apply to motor vehicle fuel that is exported from this state to a federally recognized Indian reservation located wholly or partially within the borders of this state.

(2) In support of any exemption from license taxes claimed under this section other than in the case of stock transfers or deliveries in equipment, every dealer must execute and file with the Department of Transportation an export certificate in such form as shall be prescribed, prepared and furnished by the department, containing a statement, made by some person having actual knowledge of the fact of such exportation, that the motor vehicle fuel has been exported from the State of Oregon, and giving such details with reference to such shipment as the department may require. All export certificates in support of shipments to other states, territories or countries must be completed and on file in the principal office of the dealer in this state within three months after the close of the calendar month in which the shipments to which they relate are made, unless the state, territory or country of destination would not be prejudiced with respect to its collection of taxes thereon if the certificate is not filed within such time. The department may demand of any dealer such additional data as is deemed necessary in support of any such certificate, and failure to supply such data will constitute a waiver of all right to exemption claimed by virtue of such certificate. The department may, in a case where it believes no useful purpose would be served by filing of an export certificate, waive the certificate.

(3) Any motor vehicle fuel carried from this state in the fuel tank of a motor vehicle shall not be considered as exported from this state, except that a refund of the tax may be paid on such fuel as provided in ORS 319.280 (Refunds generally) (1)(d).

(4) No person shall, through false statement, trick or device, or otherwise, obtain motor vehicle fuel for export upon which the Oregon tax has not been paid and fail to export the same, or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported, or shall divert the motor vehicle fuel or any portion thereof, or shall cause it to be diverted from interstate or foreign transit begun in this state, or shall unlawfully return the motor vehicle fuel or any portion thereof to be used or sold in this state and fail to notify the department and the dealer from whom the motor vehicle fuel was originally purchased of the person’s act.

(5) No dealer or other person shall conspire with any person to withhold from export, or divert from interstate or foreign transit begun in this state, or to return motor vehicle fuel to this state for sale or use so as to avoid any of the taxes imposed under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) . [Amended by 1953 c.82 §2; 1955 c.730 §7; 1959 c.186 §1; 1963 c.257 §1; 1987 c.610 §11; 2003 c.56 §1; 2021 c.630 §167]

Source: Section 319.240 — Exemption of export fuel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.653 — OR Code / Title 29 / Chapter 315 / Section 315.653
315.653 Forfeiture of prior tax relief
Status: in_force

(1) As provided in subsection (2) of this section, prior tax relief afforded a taxpayer by virtue of the credit allowed under ORS 315.650 (Higher education savings account or ABLE account contributions) shall be forfeited if any of the following are taken:

(a) A nonqualified withdrawal from an account, as defined in ORS 178.300 (Definitions for ORS 178.300 to 178.360) ;

(b) A withdrawal from a savings network account for higher education established under ORS 178.300 (Definitions for ORS 178.300 to 178.360) to 178.360 (Consideration of amounts in accounts for higher education expenses in benefit eligibility determinations) to pay expenses in connection with enrollment or attendance at an elementary or secondary school; or

(c) A distribution from an ABLE account that is not a qualified disability expense of the designated beneficiary as provided in ORS 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) and 178.380 (Establishment of qualified ABLE program) and rules adopted by the Oregon 529 Savings Board.

(2) A taxpayer shall report the amount of a disallowed withdrawal or distribution in the tax year in which it is taken, and shall remit the taxes due as a result of the forfeited credit. The Department of Revenue shall by rule determine the calculation of forfeited credit amounts.

(3) If a taxpayer does not report a disallowed withdrawal or distribution in the tax year that it is taken, and notwithstanding ORS 314.410 (Time limit for notice of deficiency) , the department shall proceed to collect those taxes, including penalties and interest, not paid by the taxpayer as a result of the tax credit allowed the taxpayer. [2019 c.579 §3]

Source: Section 315.653 — Forfeiture of prior tax relief; disallowed withdrawal or distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.408 — OR Code / Title 29 / Chapter 308 / Section 308.408
308.408 “Industrial plant” defined
Status: in_force

As used in ORS 305.420 (Issuance of subpoenas) and 308.408 (“Industrial plant” defined) to 308.413 (Confidential information furnished under ORS 308.411) , “industrial plant” includes:

(1) The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used for industrial or manufacturing purposes;

(2) Any industrial real or personal property eligible for appraisal under ORS 306.126 (Appraisal of industrial property by department) and the rules of the Department of Revenue; and

(3) Any real or personal property used for generating electricity, if:

(a) The property consists primarily of a generating facility primarily fueled by wood waste or other biomass fuel;

(b) The property has a maximum generating capacity of 20 megawatts; and

(c) The electricity generated by the property is consumed by the property user or is sold exclusively to an electric utility, as defined in ORS 758.505 (Definitions for ORS 758.505 to 758.555) , for the utility’s distribution to utility customers. [1981 c.139 §1; 1995 c.650 §87; 1997 c.656 §1; 2003 c.46 §17]

Note: 308.408 (“Industrial plant” defined) , 308.411 (Appraisal and real market valuation of industrial plants) and 308.413 (Confidential information furnished under ORS 308.411) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308.408 — “Industrial plant” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.741 — OR Code / Title 29 / Chapter 321 / Section 321.741
321.741 Due dates for severance tax return and payment
Status: in_force

(1) The severance tax imposed under ORS 321.726 (Severance tax upon harvest from small tract forestland) is due and payable annually, on or before April 15 of each year, with respect to all timber harvested during the previous calendar year.

(2) At the time at which the severance tax is paid and on or before April 15 of each year, each taxpayer who has harvested any timber during the previous calendar year shall prepare a return on a form prescribed by the Department of Revenue showing the amounts and kinds of timber harvested for the previous calendar year, the amount of tax for which the taxpayer is liable for harvesting during the previous calendar year and any other information that the department considers necessary to correctly determine the tax due and shall mail or deliver the return, together with a remittance for the unpaid balance of the tax, to the department. The return shall be signed and certified by the taxpayer or a duly authorized agent of the taxpayer, as provided in ORS 305.810 (Verification of return, statement or document filed under tax laws) . The department may allow, upon written application made on or before April 15, further time not exceeding 30 days for filing a return. The tax shall be delinquent if not paid by April 15, without regard to any extension of time for filing the return.

(3) All severance tax payments received under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall be credited first to penalty and then to interest accrued on the tax being paid and then to the tax.

(4) A taxpayer incurring less than $10 total severance tax liability under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) in any calendar year is excused from the payment of the tax but is required to file a return. [2003 c.454 §10; 2019 c.361 §2]

Source: Section 321.741 — Due dates for severance tax return and payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 310.238 — OR Code / Title 29 / Chapter 310 / Section 310.238
310.238 Rate conversion
Status: in_force

(1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit for the public school system and $10 per $1,000 of real market value limit for other government operations that is guaranteed in section 11 (11) and 11b, Article XI of the Oregon Constitution, the assessor shall, for each code area, convert the constitutional rate limit for each category into a rate per $1,000 of assessed value by multiplying the applicable rate limit by a fraction, the numerator of which is the code area market value and the denominator of which is the code area assessed value.

(2) The assessor shall add the rates determined under subsection (1) of this section and the consolidated rate under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) for the exempt bonded indebtedness category. The total shall be the Measure 5 assessed value rate. [1997 c.541 §33]

Source: Section 310.238 — Rate conversion; Measure 5 assessed value rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 306.265 — OR Code / Title 29 / Chapter 306 / Section 306.265
306.265 Electronic filing of exemption and special assessment applications
Status: in_force

(1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the filing of the application and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to constitute a valid application for exemption or special assessment.

(2) No application for exemption or special assessment that is filed electronically shall constitute a valid application unless the department has identified by rule that the exemption or special assessment is one for which electronically filed applications may be accepted. [1997 c.154 §10]

Source: Section 306.265 — Electronic filing of exemption and special assessment applications; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 323.850 — OR Code / Title 29 / Chapter 323 / Section 323.850
323.850 Legislative findings
Status: in_force

(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States.

(2) The Legislative Assembly declares that it is the intent of ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information) to align state law with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) and 26 U.S.C. 5754. [1999 c.1077 §1]

Note: 323.850 (Legislative findings) to 323.865 (Rulemaking authority) were enacted into law by the Legislative Assembly but were 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 323.850 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 312.080 — OR Code / Title 29 / Chapter 312 / Section 312.080
312.080 Summary hearing
Status: in_force

The court shall examine the application for judgment. If answer and defense is filed by any defendant or other interested person, the matter shall be heard in a summary manner without other pleading. [Amended by 2003 c.576 §416]

Source: Section 312.080 — Summary hearing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 316.777 — OR Code / Title 29 / Chapter 316 / Section 316.777
316.777 Income derived from sources within federally recognized Indian country exempt from tax
Status: in_force

(1) Any income derived from sources within the boundaries of federally recognized Indian country in Oregon by any enrolled member of a federally recognized American Indian tribe residing in federally recognized Indian country in Oregon at the time the income is earned is exempt from tax under this chapter.

(2) An extract from the tribal rolls or other documentary proof of the taxpayer’s enrolled status and other additional proofs as may be required by the Department of Revenue, shall be attached to or accompany any return for any year for which exemption under subsection (1) of this section is claimed. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [Formerly 316.049; 1985 c.317 §1; 1995 c.54 §17]

Source: Section 316.777 — Income derived from sources within federally recognized Indian country exempt from tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.545 — OR Code / Title 29 / Chapter 307 / Section 307.545
307.545 Application for exemption
Status: in_force

(1) A corporation seeking the exemption granted under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for which the exemption is sought, except that when the property designated is acquired after March 1 and before July 1, the application for that year must be filed within 30 days after the date of acquisition.

(2) The application must include the following information, as applicable:

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

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

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

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

(e) A description of the development of the property if the property is being held for future low income housing development;

(f) A declaration that the corporation has been granted exemption from income taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) or 501(c)(4) of the Internal Revenue Code; and

(g) A description of how the corporation and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.541 (Nonprofit corporation low income housing) (2).

(3) The applicant shall verify the information in the application by oath or affirmation. [1985 c.660 §4; 1987 c.756 §15; 1993 c.108 §2; 1993 c.270 §25; 1997 c.541 §§133,133a; 2013 c.193 §7; 2015 c.310 §9]

Note: See first note under 307.540 (Definitions for ORS 307.540 to 307.548) .

Source: Section 307.545 — Application for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 309.370 — OR Code / Title 29 / Chapter 309 / Section 309.370
309.370 Combined assessment roll summaries
Status: in_force

After the Department of Revenue has examined and compared the summaries and obtained the other necessary information, the department shall combine the result in a table. When approved by the Director of the Department of Revenue, a table shall be signed by the director and retained on file in the department. [Amended by 1969 c.520 §37; 1981 c.804 §25; 1985 c.761 §14; 1991 c.459 §203b; 1993 c.98 §14; 1997 c.541 §240]

Source: Section 309.370 — Combined assessment roll summaries , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 321.682 — OR Code / Title 29 / Chapter 321 / Section 321.682
321.682 Confidentiality of reports, returns and appraisal data
Status: in_force

(1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 (Payment of tax) or 321.741 (Due dates for severance tax return and payment) or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) . It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (Authority of department to make certain disclosures) (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (Authority of department to make certain disclosures) (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues.

(2) As used in this section, “officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person. [1989 c.1083 §18; 2001 c.860 §26; 2003 c.454 §60; 2003 c.621 §45a]

Source: Section 321.682 — Confidentiality of reports, returns and appraisal data , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 307.485 — OR Code / Title 29 / Chapter 307 / Section 307.485
307.485 Exemption
Status: in_force

Subject to ORS 307.490 (Payments in lieu of taxes) and 307.495 (Claiming exemption) , there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp. [1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2]

Source: Section 307.485 — Exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.335 — OR Code / Title 29 / Chapter 320 / Section 320.335
320.335 Distribution of moneys received
Status: in_force

All moneys received by the Department of Revenue pursuant to ORS 320.305 (Rate and computation of tax) to 320.340 (Exemption from public records law) , and interest thereon, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds:

(1) Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering the state transient lodging tax, not to exceed two percent of state transient lodging tax collections, are continuously appropriated to the department; and

(2) The balance of the moneys received shall be transferred to the account of the Oregon Tourism Commission established under ORS 284.131 (Commission account) . The moneys transferred under this subsection are continuously appropriated to the Oregon Tourism Commission for the purposes set forth in ORS 284.131 (Commission account) . [2003 c.818 §8]

Source: Section 320.335 — Distribution of moneys received , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308a.303 — OR Code / Title 29 / Chapter 308a / Section 308a.303
308A.303 Legislative intent
Status: in_force

The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and their vegetation to assure continued public health by counteracting pollutants and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of this state and its people. The Legislative Assembly further declares that it is in the public interest to prevent the forced conversion of open space lands to more intensive uses as the result of economic pressures caused by the assessment of those lands for purposes of property taxation at values incompatible with their preservation as open space lands, that assessment practices must be designed to permit the continued availability of open space lands for these purposes and that it is the intent of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) to so provide. [Formerly 308.745; 2017 c.315 §11]

Source: Section 308A.303 — Legislative intent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.390 — OR Code / Title 29 / Chapter 305 / Section 305.390
305.390 Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant
Status: in_force

A subpoena for the production of records may be issued under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or 305.420 (Issuance of subpoenas) to the owner of an industrial plant, as defined in ORS 308.408 (“Industrial plant” defined) , for purposes of a proceeding involving the determination of the value of a different industrial plant for ad valorem property taxation, only under the following conditions:

(1) The information to be produced is to be used to determine the value of a specific industrial plant;

(2) The information to be produced is not available to the person or agency issuing the subpoena from any public source; and

(3) The information to be produced is likely to improve the accuracy or reliability of the determination of value. [1993 c.353 §4]

Source: Section 305.390 — Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.195 — OR Code / Title 29 / Chapter 307 / Section 307.195
307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
Status: in_force

All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is exempt from taxation if such fraternity, sorority, student housing cooperative or student living organization furnishes living quarters for students attending institutions of higher education and is not conducted for profit. [1957 c.631 §1]

Source: Section 307.195 — Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.746 — OR Code / Title 29 / Chapter 321 / Section 321.746
321.746 Severance tax revenues
Status: in_force

(1) Revenue from the severance tax imposed in western Oregon under ORS 321.726 (Severance tax upon harvest from small tract forestland) shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds, the balance of the suspense account shall be transferred to the Western Oregon Timber Severance Tax Fund established under ORS 321.751 (Western Oregon Timber Severance Tax Fund) .

(2) Revenue from the severance tax imposed in eastern Oregon under ORS 321.726 (Severance tax upon harvest from small tract forestland) shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds, the balance of the suspense account shall be transferred to the Eastern Oregon Timber Severance Tax Fund established under ORS 321.754 (Eastern Oregon Timber Severance Tax Fund) . [2003 c.454 §12]

Source: Section 321.746 — Severance tax revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 323.110 — OR Code / Title 29 / Chapter 323 / Section 323.110
323.110 Security required for licensing
Status: in_force

The Department of Revenue, to ensure compliance with ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , shall require a licensee or an applicant for a license as distributor to deposit with it such security as the department may determine. The amount of the security shall be fixed by the department but shall not be greater than two times the estimated average monthly liability shown in the monthly reports, determined in such manner as the department deems proper. The amount of the security may be increased or decreased by the department subject to the limitations herein provided. Except as provided in ORS 323.120 (Form of security) , the security shall be in the form of a bond or bonds executed by the distributor as principal and by a corporation, authorized to engage in business as a surety company in Oregon under ORS 742.350 (Bonds, undertakings and other obligations required by law may be executed by surety insurers) to 742.370 (Bond construed as including omitted statutory provisions) , as surety, payable to the State of Oregon through its Department of Revenue, conditioned upon the payment of all taxes, penalties and other obligations of the distributor arising under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [1965 c.525 §35; 1995 c.79 §180; 2009 c.33 §32]

Source: Section 323.110 — Security required for licensing; conditions of bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.427 — OR Code / Title 29 / Chapter 308a / Section 308a.427
308A.427 Valuation
Status: in_force

(1) The county assessor shall value land for wildlife habitat special assessment in accordance with this section.

(a) For property that was specially assessed during the previous assessment year under a program listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d), the property shall continue to have a specially assessed value, a maximum assessed value and an assessed value as determined under whichever of the following was an applicable method of valuation for the previous assessment year:

(A) Under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) ; or

(B) Under ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements) .

(b) For property that was not specially assessed during the previous assessment year, the property shall have a specially assessed value, a maximum assessed value and an assessed value:

(A) Determined under ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements) if, at the time of application, the land has growing upon it trees of a marketable species and in numbers sufficient to meet requirements for designated forestland under ORS 321.358 (Application for designation as forestland) or 321.839 (Application for forestland designation) ; or

(B) If the criteria set forth in subparagraph (A) of this paragraph are not satisfied, determined under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(2) For property subject to wildlife habitat special assessment, the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A.430 (Disqualification from special assessment) . [2003 c.539 §9]

Source: Section 308A.427 — Valuation; potential additional tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 319.700 — OR Code / Title 29 / Chapter 319 / Section 319.700
319.700 Tax as lien against motor vehicle
Status: in_force

The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 (Short title) to 319.880 (Disposition of moneys) shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. The lien shall not be removed until the tax has been paid or the motor vehicle subject to the lien has been sold in payment of such tax. The lien is paramount to all private liens or encumbrances of whatever character upon the motor vehicle and to the rights of any conditional vendor or any other holder of the legal title in or to the motor vehicle. [Amended by 1959 c.188 §23]

Source: Section 319.700 — Tax as lien against motor vehicle , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308a.312 — OR Code / Title 29 / Chapter 308a / Section 308a.312
308A.312 Notice to assessor of approval or denial
Status: in_force

(1) The granting authority shall immediately notify the county assessor and the applicant of its approval or disapproval which shall in no event be later than April 1 of the year following the year of receipt of said application. An application not denied by April 1 shall be deemed approved, and shall be considered to be land which qualifies under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) .

(2) When the granting authority determines that land qualifies under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , it shall enter on record its order of approval and file a copy of the order with the county assessor within 10 days. The order shall state the open space use upon which approval was based. The county assessor shall, as to any such land, assess on the basis provided in ORS 308A.315 (Determination of maximum assessed value and assessed value of open space lands) , and each year the land is classified shall also enter on the assessment roll, as a notation, the assessed value of such land were it not so classified.

(3) Each year the assessor shall include in the certificate made under ORS 311.105 (Certificate of taxes levied or imposed) a notation of the amount of additional taxes which would be due if the land were not so classified.

(4) The additional taxes noted under subsection (3) of this section shall be deemed assessed and imposed in the year to which the additional taxes relate.

(5) On approval of an application filed under ORS 308A.306 (Application for open space use assessment) , for each year of classification the assessor shall indicate on the tax roll that the property is being specially assessed as open space land and is subject to potential additional taxes as provided by ORS 308A.318 (Change in use of open space land) , by adding the notation “open space land (potential add’l tax).”

(6) Any owner whose application for classification has been denied may appeal to the circuit court in the county where the land is located, or if located in more than one county, in that county in which the major portion is located. [Formerly 308.760]

Source: Section 308A.312 — Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 310.585 — OR Code / Title 29 / Chapter 310 / Section 310.585
310.585 Distribution of certain property tax relief moneys to counties
Status: in_force

Property tax relief money paid to the county treasurer pursuant to law, such as but not limited to senior citizens’ property tax relief, inventory property tax relief, local property tax relief and such other property tax relief as may be hereafter enacted by the State of Oregon which do not require that the amounts be offset against a particular type of district’s levy, shall be distributed by the county treasurer with the assistance of the tax collector to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390 (Tax and interest distribution percentage schedule) . [1969 c.595 §2]

Source: Section 310.585 — Distribution of certain property tax relief moneys to counties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.385 — OR Code / Title 29 / Chapter 311 / Section 311.385
311.385 Deposit of property tax moneys in unsegregated tax collections account
Status: in_force

(1) The tax collector shall deposit all property tax moneys with the county treasurer no later than:

(a) One business day after:

(A) Payment of the moneys is made in person at the office of the tax collector; or

(B) The tax collector receives moneys collected by a financial institution or other collection agency; or

(b) Thirty calendar days after the payment arrives by mail in the county mail receptacle.

(2) The tax collector shall take a receipt for all moneys deposited with the county treasurer.

(3) Property tax moneys shall not be deposited in any account other than the unsegregated tax collections account, except as provided in ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) , 311.484 (Property tax bankruptcy account) and 311.508 (Disposition of interest on late payments) .

(4) No later than one business day after receiving notice of collection of tax moneys by a financial institution or other collection agency, the tax collector shall notify the county treasurer of the collection of those tax moneys.

(5) Except as provided in ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) , 311.484 (Property tax bankruptcy account) and 311.508 (Disposition of interest on late payments) , the county treasurer shall deposit all property tax moneys to an account in the records of the county treasurer designated as the unsegregated tax collections account. Only those moneys that will be distributed under ORS 311.390 (Tax and interest distribution percentage schedule) and interest earned from the investment of those moneys shall be deposited to the unsegregated tax collections account.

(6) As used in this section, “property tax moneys” includes all ad valorem taxes and all taxes on property, as defined in ORS 310.140 (Legislative findings) , and all other amounts specifically authorized by law to be included on the assessment and tax roll, that are certified for collection under ORS 310.060 (Notice certifying taxes) or other law and any interest on those taxes. [1963 c.606 §2; 1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985 c.162 §1; 1989 c.796 §13; 1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449; 2003 c.190 §§8,9; 2007 c.537 §3]

Source: Section 311.385 — Deposit of property tax moneys in unsegregated tax collections account; time requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.701 — OR Code / Title 29 / Chapter 308 / Section 308.701
308.701 Definitions for ORS 308.701 to 308.724
Status: in_force

As used in ORS 308.701 (Definitions for ORS 308.701 to 308.724) to 308.724 (Rules) :

(1) “Government restriction on use” means a restriction that limits the use of multiunit rental housing to qualified income rental housing in order to receive a government incentive, including but not limited to the following government incentives:

(a) A low income housing tax credit under section 42 of the Internal Revenue Code;

(b) Financing derived from exempt facility bonds for qualified residential rental projects under section 142 of the Internal Revenue Code;

(c) A low interest loan under section 235 or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42 U.S.C. 1485;

(d) A government rent subsidy; and

(e) A government guaranteed loan.

(2) “Multiunit rental housing”:

(a) Means residential property consisting of four or more dwelling units; and

(b) Does not include assisted living facilities. [2001 c.605 §2]

Source: Section 308.701 — Definitions for ORS 308.701 to 308.724 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.632 — OR Code / Title 29 / Chapter 308 / Section 308.632
308.632 Notice of intention to add omitted property to assessment roll
Status: in_force

(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628 (Omitted property subject to assessment) .

(2) The notice must:

(a) Be in writing;

(b) Be mailed to the last-known address of the person or company;

(c) Describe in general terms the property to be added to the roll; and

(d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company. [2007 c.616 §9]

Source: Section 308.632 — Notice of intention to add omitted property to assessment roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 320.150 — OR Code / Title 29 / Chapter 320 / Section 320.150
320.150 Oregon State Lottery assistance in tax collection responsibilities
Status: in_force

The Department of Revenue and the Oregon State Lottery Commission shall enter into an agreement pursuant to which the Oregon State Lottery shall assist the department in the collection of excise taxes imposed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) on amusement devices operated under the authority of the Oregon State Lottery Commission pursuant to ORS 461.215 (Video lottery games) and 461.217 (Video lottery game regulation) and any other functions of the department under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) as may be provided under the agreement. The agreement is not intended to preclude performance by the department of collection functions as from time to time may be required, nor is the agreement intended to preclude the performance of functions by the Oregon State Lottery, under less formal arrangements made with the department, with respect to the tax imposed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) if the functions are not specifically mentioned in the agreement. The collection of taxes under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) by the Oregon State Lottery does not render the Oregon State Lottery or the agents and employees of the Oregon State Lottery responsible for collection of the tax. [1993 c.803 §13; 1999 c.501 §9; 2005 c.94 §98]

Source: Section 320.150 — Oregon State Lottery assistance in tax collection responsibilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.348 — OR Code / Title 29 / Chapter 321 / Section 321.348
321.348 Assignment of forestland to land classes
Status: in_force

(1) For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS 321.257 (Definitions for ORS 321.257 to 321.390) .

(2) Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor. [1993 c.801 §17; 2003 c.621 §8]

Source: Section 321.348 — Assignment of forestland to land classes; change in class , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.220 — OR Code / Title 29 / Chapter 319 / Section 319.220
319.220 Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
Status: in_force

No person shall receive and accept any shipment of motor vehicle fuel from any dealer, or pay for the same, or sell or offer the shipment for sale, unless the shipment is accompanied by an invoice or delivery tag showing the date upon which shipment was delivered and the name of the dealer in motor vehicle fuel. [Amended by 1955 c.730 §6; 1987 c.610 §10]

Source: Section 319.220 — Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.387 — OR Code / Title 29 / Chapter 316 / Section 316.387
316.387 Election for final tax determination by personal representative
Status: in_force

(1) In the case of any tax for which a return is required under this chapter from a decedent or a decedent’s estate during the period of administration, the Department of Revenue may give notice of deficiency as described in ORS 305.265 (Deficiency notice) within 18 months after a written election for a final tax determination is made by the personal representative, administrator, trustee or other fiduciary representing the estate of the decedent. This election must be filed after the return is made and filed in the form and manner as may be prescribed by the department by rule.

(2) Notwithstanding the provisions of subsection (1) of this section, if the department finds that gross income equal to 25 percent or more of the gross income reported has been omitted from the taxpayer’s return, notice of the deficiency may be given at any time within five years after the return was filed.

(3) The limitations to the giving of a notice of deficiency provided in this section shall not apply to a deficiency resulting from false or fraudulent returns, or in cases where no return has been filed. If the Commissioner of Internal Revenue or other authorized official of the federal government makes a correction resulting in a change of the decedent’s or the estate of the decedent’s tax for state income tax purposes, then notice of a deficiency under any law imposing tax upon or measured by income for the corresponding tax year may be mailed within one year after the department is notified by the fiduciary or the commissioner of such federal correction, or within the applicable 18-month or five-year period prescribed in subsections (1) and (2) of this section, respectively, whichever period later expires.

(4) After filing the decedent’s return, the personal representative, administrator, trustee or other fiduciary may apply in writing for discharge from personal liability for tax on the decedent’s income. After paying any tax for which the personal representative, administrator, trustee or other fiduciary is subsequently notified, or after expiration of nine months since receipt of the application and during which no notification of tax liability is made, the discharge becomes effective. A discharge under this subsection does not discharge the personal representative, administrator, trustee or other fiduciary from liability to the extent that assets of the decedent’s estate are still in the possession or control of the personal representative, administrator, trustee or other fiduciary. The failure of a personal representative to make application and otherwise proceed under this subsection shall not affect the protection available to the personal representative under ORS 116.123 (Effect of approval of final account) and 116.213 (Discharge of personal representative) .

(5) For the purpose of facilitating the settlement and distribution of estates held by fiduciaries, the department, on behalf of the state, may agree upon the amount of taxes at any time due or to become due from such fiduciaries under this chapter or transferees of an estate as provided in ORS 314.310 (Liability of transferee of taxpayer for taxes imposed on taxpayer) with respect to a tax return or returns of or for a decedent individual or an estate or trust, and payment in accordance with such agreement shall be in full satisfaction of the taxes to which the agreement relates. [1969 c.493 §59; 1971 c.333 §3; 1995 c.453 §5; 2017 c.169 §60]

Source: Section 316.387 — Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.098 — OR Code / Title 29 / Chapter 319 / Section 319.098
319.098 Contesting license suspension
Status: in_force

A dealer whose license has been suspended by the Department of Transportation under ORS 319.096 (Suspension of license) may contest the suspension as provided in ORS chapter 183. [2003 c.113 §3]

Note: See note under 319.096 (Suspension of license) .

Source: Section 319.098 — Contesting license suspension , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 324.130 — OR Code / Title 29 / Chapter 324 / Section 324.130
324.130 Statement of producer
Status: in_force

(1) Any person engaged in the production within this state of oil or gas shall, on or before the 45th day following the preceding quarterly period, file with the Department of Revenue a statement under oath, upon forms prescribed by the department, giving, along with other information required, the following:

(a) The name of the property and the description by subdivision of quarter section, section, township and range;

(b) The gross amount of oil or gas produced and saved;

(c) The name of the purchaser and the price paid by the purchaser; and

(d) The formation from which the oil or gas is produced.

(2) Each report required by this section shall be filed on separate forms as to product and county. [1981 c.889 §7; 2005 c.94 §112]

Source: Section 324.130 — Statement of producer; filing of statement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 320.365 — OR Code / Title 29 / Chapter 320 / Section 320.365
320.365 Department of Revenue to collect local transient lodging taxes on local not regional level
Status: in_force

(1) The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS 305.620 (Collection and distribution of local taxes on income and sales) , on a local level rather than a regional level.

(2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2]

Source: Section 320.365 — Department of Revenue to collect local transient lodging taxes on local not regional level; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308a.730 — OR Code / Title 29 / Chapter 308a / Section 308a.730
308A.730 Application for special assessment following acquisition of land through government exchange
Status: in_force

(1) If land specially valued under ORS 308A.062 (Qualification of exclusive farm use zone farmland) , 308A.068 (Qualification of nonexclusive farm use zone farmland) , 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) , 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) or 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) is acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body and the land acquired from the governmental agency or body is not farm use land located within an exclusive farm use zone or is not land, the highest and best use of which is the growing and harvesting of trees of a marketable species, the owner shall make application for special valuation as farm or forest land in the manner provided under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) , 321.358 (Application for designation as forestland) , 321.706 (Application for small tract forestland qualification) or 321.839 (Application for forestland designation) , whichever is applicable, as follows:

(a) If the exchange takes place prior to July 1, the owner shall file the application on or before August 1.

(b) If the exchange takes place on or after July 1, the owner shall file the application on or before April 1 of the following year.

(2) Failure to file an application as required under this section, or failure to otherwise meet the qualification for special valuation under the special assessment law for which application is made shall disqualify the land under ORS 308A.703 (Additional taxes upon disqualification) . However, the amount of additional taxes imposed upon the disqualification under this subsection shall be equal to those that would have been imposed against the land transferred to the governmental agency or body on account of the exchange were it not for ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(b).

(3) If an application filed under this section is for classification for farm use special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , the owner shall have five years beginning with the first year of classification to meet the income requirements under ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) and need not meet the two-year farm use requirements of ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) .

(4) This section does not apply to an exchange of forestland to which ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(b) (relating to governmental exchange) applies. [Formerly 308.373; 2003 c.454 §§42,44; 2003 c.621 §91]

Source: Section 308A.730 — Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 321.390 — OR Code / Title 29 / Chapter 321 / Section 321.390
321.390 Land used to grow certain hardwood to be assessed as farm use land
Status: in_force

(1) Land described in ORS 321.267 (Lands not eligible for special assessment) (3) (relating to hardwood timberland, including hybrid cottonwood timberland) shall be assessed as farm use land under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(2) Intentionally left blank —Ed.

(a) If land is or becomes land described under ORS 321.267 (Lands not eligible for special assessment) (3) and the land is not located within an exclusive farm use zone, the owner shall make application for special valuation as farm use land in the manner provided under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) , as follows:

(A) If the change in use takes place on or after July 1, the owner shall file the application on or before April 1 of the following year.

(B) If the change in use takes place prior to July 1, the owner shall file the application on or before August 1 of the same year.

(b) If an application is filed as provided under this subsection, the owner shall have seven years beginning with the first year of classification to meet the income requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) and need not meet the two-year farm use requirements of ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) . [1989 c.887 §8; 1991 c.459 §298; 1999 c.314 §52; 2003 c.454 §126; 2003 c.621 §20a]

Source: Section 321.390 — Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308a.256 — OR Code / Title 29 / Chapter 308a / Section 308a.256
308A.256 Maximum assessed value and assessed value of homesites
Status: in_force

(1) The maximum assessed value and assessed value of a homesite shall be determined as provided in this section.

(2) A homesite shall have an assessed value for ad valorem property tax purposes for the tax year equal to the lesser of the homesite’s maximum assessed value or homesite value.

(3) The homesite value for purposes of ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) shall equal the real market value of the bare land of the total parcel and contiguous acres under same ownership, as determined under ORS 308.205 (Real market value defined) , divided by the number of acres in the total parcel and contiguous acres under the same ownership, plus the lesser of:

(a) $4,000; or

(b) The depreciated replacement cost of land improvements necessary to establish the homesite.

(4) For the purposes of establishing a homesite value, the value of one acre of land for each homesite, as determined in subsection (3) of this section shall be used.

(5) The homesite’s maximum assessed value shall equal 103 percent of the homesite’s assessed value for the previous tax year or 100 percent of the homesite’s maximum assessed value for the previous tax year, whichever is greater.

(6) For the first tax year for which property constitutes a homesite under this section, the homesite’s maximum assessed value shall equal the homesite’s value as determined under subsection (3) of this section multiplied by the ratio of average maximum assessed value to real market value of the residential property class in the county. [Formerly 308.377; 2003 c.169 §2]

Source: Section 308A.256 — Maximum assessed value and assessed value of homesites , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.480 — OR Code / Title 29 / Chapter 323 / Section 323.480
323.480 Civil and criminal penalties for violations of ORS 323.005 to 323.482
Status: in_force

(1) Intentionally left blank —Ed.

(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.

(c) A penalty imposed under this section may be appealed to the magistrate division of the tax court. Appeal of a magistrate decision may be made as provided in ORS 305.445 (Appeals to Supreme Court) and 305.501 (Appeals to tax court to be heard by magistrate division) .

(2) Any person who, in violation of ORS 323.740 (Entry and examination by department) (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.

(3) Any person required to obtain a license as a distributor under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.

(4) Any person required to make, render, sign or verify any report under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) who makes any false report with the intent to defraud is guilty of a Class C felony.

(5) Intentionally left blank —Ed.

(a) Any transporter who knowingly violates the provisions of ORS 323.225 (Transporters’ permits and records) is guilty of a Class C felony.

(b) This subsection does not apply to a transporter who transports or possesses or acquires for the purpose of transporting fewer than 60,000 cigarettes.

(6) Any person who knowingly violates any provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , except as otherwise provided in this section, is guilty of a Class A misdemeanor.

(7) Any person who files a fraudulent refund claim under ORS 323.320 (Refunds for unused stamps and for unsalable or destroyed cigarettes) is guilty of a Class C felony.

(8) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of cigarettes in this state is guilty of a Class C felony.

(9) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and the proceeds resulting from a violation of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [Formerly 323.990; 2003 c.804 §28; 2009 c.797 §5]

Source: Section 323.480 — Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).