ORS § 319.310 — OR Code / Title 29 / Chapter 319 / Section 319.310
319.310 Claims for refunds may be required to be under oath
Status: in_force

(1) The Department of Transportation may require any person who makes claim for refund of tax upon motor vehicle fuel to furnish a statement, under oath, giving the occupation, description of the machines or equipment in which the motor vehicle fuel was used, the place where used and such other information as the department may require.

(2) The department may investigate claims and gather and compile such information in regard to the claims as it considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasions. The department may, in order to establish the validity of any claim, examine the books and records of the claimant for such purposes. The records shall be sufficient to substantiate the accuracy of the claim and shall be in such form and contain such information as the department may require. Failure of the claimant to maintain such records or to accede to the demand for such examination constitutes a waiver of all rights to the refund claimed on account of the transaction questioned. [Amended by 1959 c.186 §4]

Source: Section 319.310 — Claims for refunds may be required to be under oath; investigation of claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.197 — OR Code / Title 29 / Chapter 307 / Section 307.197
307.197 Equipment used for certain emergencies in navigable waters
Status: in_force

Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:

(1) Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to shipboard fires or oil spills in navigable waters;

(2) Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and

(3) Made available by the nonprofit corporation for use by a federal, state or local emergency response agency pursuant to a mutual aid compact. [2010 c.29 §3]

Source: Section 307.197 — Equipment used for certain emergencies in navigable waters , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.370 — OR Code / Title 29 / Chapter 311 / Section 311.370
311.370 Receipts for taxes collected in advance of extension on the tax roll
Status: in_force

(1) Intentionally left blank —Ed.

(a) For all taxes, penalties and other charges collected by the tax collector under, including, but not limited to, ORS 92.095 (Payment of taxes, interest or penalties before subdivision or partition plat recorded) , 100.110 (Approval of declaration, supplemental declaration or amendment required) , 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination) , 308.260 (Watercraft used for reduction or processing of deep-sea fish) , 308.865 (Notice and payment of taxes before movement of mobile modular unit) , 308A.119 (Abatement) , 308A.324 (Prepayment of additional taxes) , 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) , 311.165 (Collection of taxes upon severance and removal of improvements from the land) , 311.206 (Additional taxes resulting from correction of error or omission) , 311.229 (Taxes added to rolls become liens) , 311.405 (Tax as lien) (4) or (5), 311.411 (Certificate of taxes paid required to record instrument conveying real property to public entity) , 311.415 (Payment of taxes before entry of judgment or order in certain causes) , 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , 354.690 (Liability for service charge) , 358.525 (Imposition of additional taxes upon disqualification) , 446.631 (Process for moving manufactured structure) and 454.225 (Rates and charges) , the tax collector shall issue receipts similar in form to the receipts issued on payment of taxes regularly charged on the tax roll.

(b) The assessor shall enter all assessments of property to which paragraph (a) of this subsection applies in the assessment roll and shall make proper entries showing the extension of the taxes in the usual manner and as though no payment to the tax collector had been made.

(2) Upon receipt, the tax collector shall deposit with the county treasurer all money collected by the tax collector under subsection (1) of this section. The county treasurer shall issue to the tax collector duplicate receipts for the money and shall hold it in a special account in the name of the tax collector.

(3) Upon delivery of the assessment roll pursuant to ORS 311.115 (Delivery of assessment roll to tax collector) , the tax collector shall post the payments evidenced by the receipts, and the amount of any underpayment or overpayment. The tax collector shall then make a statement to the county treasurer specifying the amount to be retained in the special account to make the refunds required under subsection (4) of this section. The tax collector shall direct the county treasurer to transfer the balance in the special account to the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) .

(4) Any sum collected by the tax collector that exceeds the amount extended on the tax roll as provided in subsection (1)(b) of this section by more than $10 shall be refunded to the taxpayer by the county treasurer upon receiving instructions for doing so from the tax collector. If an amount remains that cannot be refunded by June 30 of the next calendar year, the tax collector shall instruct the treasurer to transfer the amount to the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) .

(5) If a sum less than the tax charged on the tax roll has been collected, the deficiency shall be canceled by the tax collector if the deficiency is $10 or less, and the tax collector shall note upon the tax roll opposite the appropriate account, “Tax deficiency canceled pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .” Otherwise, the deficiency shall be collected as provided by law.

(6) If an appeal that is perfected under ORS 311.467 (Review of assessor’s action under expedited collection provisions) for taxes collected under ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) results in a refund under ORS 311.806 (Refund of taxes on real and personal property) , the reimbursement for the refund to the unsegregated tax collections account shall be made from the account provided for in subsection (2) of this section. [Amended by 1965 c.344 §25; 1967 c.93 §3; 1969 c.605 §19; 1971 c.230 §2; 1971 c.573 §2; 1975 c.365 §3; 1975 c.514 §16; 1977 c.892 §36; 1979 c.350 §1; 1979 c.702 §4; 1985 c.162 §7; 1991 c.459 §242; 1995 c.726 §2; 1999 c.314 §78; 2001 c.229 §4; 2001 c.303 §9; 2001 c.753 §9; 2003 c.655 §70; 2003 c.662 §51; 2009 c.52 §1; 2015 c.96 §2]

Source: Section 311.370 — Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 320.460 — OR Code / Title 29 / Chapter 320 / Section 320.460
320.460 Sellers required to keep records
Status: in_force

(1) Intentionally left blank —Ed.

(a) A seller of taxable vehicles shall keep receipts, invoices and other pertinent records related to retail sales of taxable vehicles in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or for as long as the seller retains the taxable vehicles to which the record relates, whichever is later.

(b) During the retention period and at any time prior to the destruction of records, the department may give written notice to the seller not to destroy records described in the notice without written permission of the department.

(c) Notwithstanding any other provision of law, the department shall preserve reports and returns filed with the department for at least five years.

(2) ORS 314.425 (Examining books, records or persons) applies to the authority of the Department of Revenue to examine, or cause to be examined by an agent or representative designated by the department for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in any return required 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) for the purpose of ascertaining the correctness of the return or for the purpose of making an estimate of the taxable sales of the taxpayer. [2017 c.750 §101]

Source: Section 320.460 — Sellers required to keep records; examination of records by Department of Revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 317a.140 — OR Code / Title 29 / Chapter 317a / Section 317a.140
317A.140 Accounting
Status: in_force

(1) Subject to rules adopted by the Department of Revenue, the corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) becomes payable in accordance with the system of accounting regularly employed by the taxpayer.

(2) In the case of a lease, contract, sale or arrangement described in section 4216(c) of the Internal Revenue Code, rules similar to the rules of section 4217(e)(2) of the Internal Revenue Code shall apply for purposes of the corporate activity tax.

(3) A person is entitled to a credit or refund for taxes previously paid on debts that are deductible under section 166 of the Internal Revenue Code. [2019 c.122 §71]

Source: Section 317A.140 — Accounting; installment payment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 319.390 — OR Code / Title 29 / Chapter 319 / Section 319.390
319.390 Records to be kept by dealers
Status: in_force

Every dealer in motor vehicle fuel shall keep a record in such form as may be prescribed by the Department of Transportation of all purchases, receipts, sales and distribution of motor fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the department or its deputies or other officers duly authorized by the department. Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another state, territory, country or the federal government, the department shall forward to such officials any information which it may have relative to the import or export of any motor vehicle fuel by any dealer, provided such other state, territory, country or federal government furnishes like information to this state. [Amended by 1955 c.730 §11; 1987 c.610 §16]

Source: Section 319.390 — Records to be kept by dealers; inspection of records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.075 — OR Code / Title 29 / Chapter 314 / Section 314.075
314.075 Evading requirements of law prohibited
Status: in_force

No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:

(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;

(2) Make, render, sign or verify any false or fraudulent return or statement; or

(3) Supply any false or fraudulent information. [1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]

Source: Section 314.075 — Evading requirements of law prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 318.130 — OR Code / Title 29 / Chapter 318 / Section 318.130
318.130 ORS 317.329 as part of chapter
Status: in_force

ORS 317.329 (Basis for stock acquisition) is incorporated into and made a part of this chapter by reference. [1985 c.802 §21d; 2009 c.33 §30]

Source: Section 318.130 — ORS 317.329 as part of chapter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 312.040 — OR Code / Title 29 / Chapter 312 / Section 312.040
312.040 Notice of proceeding
Status: in_force

(1) Notice of each foreclosure proceeding shall be given by publication and by both certified and regular first class mail as provided in this section:

(a) Notice shall be given by one publication of the foreclosure list in a newspaper of general circulation in the county, to be designated by the county court or board of county commissioners. The price charged by the newspaper shall be at the legal rate as provided by law. A copy of the newspaper notice shall be mailed by the county to each incorporated city in the county.

(b) In addition, notice of the foreclosure proceeding shall be sent by certified and regular first class mail to the owner or owners, as shown in the county deed records, of each property included on the foreclosure list at the address or addresses as reflected in the county records under ORS 93.260 (Tax statement information required in conveyancing instrument) , 311.555 (Property owners to furnish addresses) or 311.560 (Noting address on tax roll) .

(2) Each notice given under subsection (1) or (4) of this section shall identify the particular property or properties that is the subject of the notice.

(3) All persons owning or claiming to own, or having or claiming to have, any interest in any property included in the foreclosure list are required to take notice of such proceeding and of all steps thereunder.

(4) If it is deemed expedient to do so, notice of the institution of the foreclosure proceeding may be given by personal service. Notice by personal service shall be in lieu of service by publication and certified and regular first class mail required by subsection (1) of this section as to the defendant or defendants so served, and it shall not be necessary to include in the publication of the foreclosure list the names of such defendants or the descriptions or other matters relating to their respective properties. [Amended by 1957 c.68 §1; 1983 c.657 §9; 1985 c.613 §29; 1987 c.311 §4]

Source: Section 312.040 — Notice of proceeding; service , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 305.060 — OR Code / Title 29 / Chapter 305 / Section 305.060
305.060 Offices of department
Status: in_force

(1) The Department of Revenue shall maintain its principal offices in the state capital and shall be furnished with suitable office quarters under ORS 276.004 (Utilization of buildings and grounds other than State Capitol, Supreme Court Building and State Capitol State Park) . The department may maintain offices or conduct its business in other places in the state in order to facilitate the discharge of its functions.

(2) Necessary printing for the department shall be performed in the same manner as other state printing. All necessary office equipment and supplies required by the department shall be purchased from the appropriation made for the salaries and the general and contingent expenses of the department. [Formerly 306.060; 1969 c.520 §25; 1969 c.706 §64c; 1997 c.325 §1]

Source: Section 305.060 — Offices of department; equipment and supplies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.852 — OR Code / Title 29 / Chapter 316 / Section 316.852
316.852 Qualified donations and sales to educational institutions
Status: in_force

(1) As used in this section:

(a) “Contribution base” has the meaning given that term in section 170 of the Internal Revenue Code.

(b) “Educational institution” means:

(A) A public common or union high school district;

(B) A private school that:

(i) Is an organization described in section 501(c)(3) of the Internal Revenue Code;

(ii) Offers education in prekindergarten, kindergarten or grades 1 through 12, or any combination of those grade levels; and

(iii) Provides instructional programs that are not limited solely to dancing, drama, music, religious or athletic instruction;

(C) An accredited public community college, college or university located in this state; or

(D) An accredited private community college, college or university located in this state that is an organization described in section 501(c)(3) of the Internal Revenue Code.

(c) “Qualified donation” means a transfer of a fee estate in land from a taxpayer to an educational institution without consideration of any kind given to the taxpayer by the educational institution in exchange for the land.

(d) “Qualified reduced sale” means a transfer of a fee estate in land by a taxpayer to an educational institution for consideration paid by the educational institution that is less than the fair market value of the land at the time of transfer.

(2) There shall be added to federal taxable income the amount that otherwise would be taken into account as a charitable contribution deduction for a qualified donation or a qualified reduced sale pursuant to section 170 of the Internal Revenue Code.

(3) In the case of a qualified donation made by the taxpayer during the tax year, the fair market value of the qualified donation shall be subtracted from federal taxable income.

(4) In the case of a qualified reduced sale made by the taxpayer during the tax year, the difference between the fair market value of the land and the sale price of the land shall be subtracted from federal taxable income.

(5) Notwithstanding subsections (3) and (4) of this section, the subtraction allowed under this section may not exceed:

(a) In the case of a qualified donation, 50 percent of the taxpayer’s contribution base for the tax year; or

(b) In the case of a qualified reduced sale, 25 percent of the taxpayer’s contribution base for the tax year.

(6) Any subtraction not allowed because of the limitations imposed under subsection (5) of this section may be carried forward and claimed as a subtraction in the next succeeding tax year. Any amount remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise until the 15th succeeding tax year, but may not be carried beyond the 15th succeeding tax year.

(7) If a partnership or S corporation makes a qualified donation or qualified reduced sale during the tax year, each partner or shareholder shall be allowed a subtraction under this section in proportion to their ownership interest in the partnership or S corporation. [1999 c.358 §2; 2011 c.301 §3]

Note: Section 6, chapter 358, Oregon Laws 1999, provides:

Sec. 6. Sections 2 and 4 of this 1999 Act [ 316.852 (Qualified donations and sales to educational institutions) and 317.488 (Qualified donations and sales to educational institutions) ] apply to donations and reduced sales occurring in tax years beginning on or after January 1, 2000, and before January 1, 2008. [1999 c.358 §6]

Source: Section 316.852 — Qualified donations and sales to educational institutions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.356 — OR Code / Title 29 / Chapter 315 / Section 315.356
315.356 Other grants as offset to cost of energy conservation facility
Status: in_force

(1) If a taxpayer obtains a grant from the federal government in connection with a facility that has been certified by the Director of the State Department of Energy, the total cost of the facility shall be reduced on a dollar for dollar basis. Any income or excise tax credits that the taxpayer would be entitled to under ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) to 285C.559 (Revocation of certificate) , 315.341 (Renewable energy resource equipment manufacturing facilities) , 315.354 (Energy conservation facilities) and 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) after any reduction described in this subsection may not be reduced by the federal grant. A taxpayer applying for a federal grant shall notify the Department of Revenue by certified mail within 30 days after each application, and after the receipt of any grant.

(2) A taxpayer, or an applicant who is otherwise eligible, is eligible to participate in both this tax credit program and low interest, government-sponsored loans.

(3) A taxpayer who receives a tax credit or property tax relief on a pollution control facility or an alternative energy device under ORS 307.405 (Pollution control facilities) , 315.304 (Pollution control facilities) or 316.116 (Credit for alternative energy device) is not eligible for a tax credit on the same facility or device under ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) to 285C.559 (Revocation of certificate) , 315.341 (Renewable energy resource equipment manufacturing facilities) , 315.354 (Energy conservation facilities) and 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) . [1993 c.730 §36 (enacted in lieu of 316.141, 316.142 and 317.103); 1995 c.556 §35; 1999 c.623 §3; 2001 c.583 §2; 2007 c.843 §15; 2011 c.83 §14; 2011 c.474 §34; 2011 c.693 §2]

Source: Section 315.356 — Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.194 — OR Code / Title 29 / Chapter 316 / Section 316.194
316.194 Withholding from lottery prize payments
Status: in_force

(1) If a lottery prize payment for a prize is $1,500 or more, and the payment is made to an individual, the Oregon State Lottery Commission shall withhold eight percent of the payment. A payment made to a partnership, estate, trust or corporation shall not be subject to the withholding of tax.

(2) The commission shall pay to the Department of Revenue any amounts withheld under this section in the time and manner provided by the department by rule.

(3) If a prize exceeds $600, the commission shall provide the prize recipient an income reporting form indicating the amount of the prize payment being made. At the request of the prize recipient or the department, the commission shall provide the requester a copy of an income reporting form provided under this subsection. [1997 c.849 §4; 1999 c.43 §1; 1999 c.143 §5; 2003 c.48 §1; 2017 c.19 §1]

Source: Section 316.194 — Withholding from lottery prize payments; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.060 — OR Code / Title 29 / Chapter 319 / Section 319.060
319.060 Deposit in lieu of bond
Status: in_force

In lieu of the bond or bonds in total amount as fixed under ORS 319.050 (Performance bond) , 319.051 (Conditions for reduced bond amount) , 319.052 (Conditions for increased bond amount) or 319.053 (Amount of bond when twice license tax is less than $1,000) , any dealer may deposit with the State Treasurer, under such terms and conditions as the Department of Transportation may prescribe, a like amount of lawful money of the United States or bonds or other obligations of the United States, the State of Oregon, or any county of this state, of an actual market value not less than the amount so fixed by the department. [Amended by 2003 c.52 §7]

Source: Section 319.060 — Deposit in lieu of bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.804 — OR Code / Title 29 / Chapter 323 / Section 323.804
323.804 Liability of nonparticipating manufacturer for equity assessment
Status: in_force

(1) Except for a Participating Manufacturer, as that term is defined in the Master Settlement Agreement, that is generally performing its financial obligations under the Master Settlement Agreement, a tobacco product manufacturer is liable for an equity assessment for units sold within the State of Oregon after January 1, 2024.

(2) The equity assessment is $0.0188482 per unit sold, as this amount is adjusted for inflation.

(3) Intentionally left blank —Ed.

(a) Each tobacco product manufacturer that is liable for an equity assessment shall annually certify to the Attorney General that it is in compliance with this section and remit the required equity assessment to this state by April 15 of the year following the sales year at issue. Tobacco product manufacturers have a continuing obligation to submit amended certificates of compliance if their sales or payment information changes.

(b) The Attorney General may issue amended notices of equity assessment if additional units sold are discovered through audit or otherwise. The tobacco product manufacturer shall cause the assessed amount to be remitted to this state within 30 days of the date of the amended notice.

(c) Any amounts recovered under this section are the property of the state, and this section creates no cause or right of action in any party except the State of Oregon. Amounts recovered under this section shall be deposited in the Oregon Health Authority Fund established under ORS 413.101 (Oregon Health Authority Fund) and shall be used for expenses of the Oregon Health Plan.

(d) Nothing in this section operates to:

(A) Waive the right of the state to bring a claim against a tobacco product manufacturer, except that any funds paid to the state under this section shall be credited on a dollar-for-dollar basis against any such judgment or settlement; or

(B) Relieve a tobacco product manufacturer from any obligation or duty imposed pursuant to ORS 180.400 (Legislative findings) to 180.455 (Revocation or suspension of distributor license) or any other provision of Oregon law.

(e) A tobacco product manufacturer may seek and receive a credit or refund of equity assessment payments to the extent that the tobacco product manufacturer establishes that the amount of the equity assessment paid on account of units sold in Oregon in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to section IX(i) of that agreement after final determination of all adjustments, that the manufacturer would have been required to make an account of such units sold, had it been a Participating Manufacturer, as that term is defined in the Master Settlement Agreement. A tobacco product manufacturer may seek a credit or refund within one year after the due date of the assessment.

(4) The Attorney General may bring a civil action on behalf of the State of Oregon against any tobacco product manufacturer that fails to remit the amount due under subsection (2) of this section. In addition to recovering the equity assessment, the Attorney General shall be entitled to reasonable attorney fees, costs and expenses incurred in prosecuting the action and any appeal. Attorney fees, costs and expenses recovered under this subsection shall be deposited in the Tobacco Enforcement Fund established under ORS 180.205 (Tobacco Enforcement Fund) .

(5) Intentionally left blank —Ed.

(a) The court, upon a finding of a violation of subsection (1) of this section, may impose a civil penalty upon the tobacco product manufacturer to be paid to the General Fund of this state in an amount not to exceed five percent of the amount improperly withheld per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld.

(b) The court, upon a finding of a knowing violation of subsection (1) of this section, may impose a civil penalty upon the tobacco product manufacturer to be paid to the General Fund of this state in an amount not to exceed 15 percent of the amount improperly withheld per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld.

(c) In the case of a second knowing violation of subsection (1) of this section, the tobacco product manufacturer shall be prohibited from selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) for a period not to exceed two years. Each failure to make a payment required under this section shall constitute a separate violation.

(6) In the case of units sold that are cigarettes manufactured outside the United States and imported into the United States by an importer:

(a) Importers shall be jointly and severally liable with the tobacco product manufacturer of the cigarettes for the equity assessments required under subsection (1) of this section;

(b) Importers may be sued under subsection (4) of this section to the same extent as the tobacco product manufacturer, and shall be subject to all of the same civil penalties, remedies or other relief that may be awarded against the tobacco product manufacturer of the cigarettes as provided in subsection (4) of this section;

(c) If the importer fails or refuses within 15 days of the Attorney General’s written demand to remit the equity assessment for which it is jointly and severally liable under paragraph (a) of this subsection, all cigarettes imported into the United States by the importer shall constitute contraband cigarettes as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) and shall be subject to seizure and forfeiture as provided under ORS 323.248 (Seizure and forfeiture of contraband cigarettes) ; and

(d) A nonparticipating manufacturer located outside the United States that conducts business in this state shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer intended for sale in this state stating that the importer accepts liability pursuant to subsection (1) of this section and consents to the jurisdiction of the courts of this state for the purposes of enforcing this section. [2023 c.401 §8]

Note: See note under 323.800 (Definitions for ORS 323.800 to 323.807) .

Source: Section 323.804 — Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.850 — OR Code / Title 29 / Chapter 316 / Section 316.850
316.850 Personal casualty loss
Status: in_force

(1) There shall be subtracted from federal taxable income any amount of personal casualty loss that is incurred in Oregon and that would be deductible under section 165(c) and (h) of the Internal Revenue Code, but for the operation of section 165(h)(5) of the Internal Revenue Code.

(2) A subtraction under this section is allowed only for a personal casualty loss that:

(a) Results from an event that is the subject of a state of emergency declared by the Governor; or

(b) Occurs in an area subject to a Governor’s executive order invocating the Emergency Conflagration Act under ORS 476.510 (Short title) to 476.610 (Payment of claims) .

(3) A subtraction may not be allowed under this section if the amount described in subsection (1) of this section:

(a) Is a loss from theft; or

(b) Is taken into account as a deduction on the taxpayer’s federal income tax return for the tax year. [2023 c.324 §2]

Note: Section 3, chapter 324, Oregon Laws 2023, provides:

Sec. 3. Section 2 of this 2023 Act [ 316.850 (Personal casualty loss) ] applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2023 c.324 §3]

Source: Section 316.850 — Personal casualty loss , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.100 — OR Code / Title 29 / Chapter 319 / Section 319.100
319.100 Revocation of license
Status: in_force

(1) The Department of Transportation shall revoke the license of any dealer whose license has been suspended under ORS 319.096 (Suspension of license) and who the department determines is unwilling or unable to comply with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(2) The department shall mail by certified mail addressed to the dealer at the last-known address in the files of the department, a notice of intention to revoke the dealer’s license. The notice shall give the reason for the revocation of the license.

(3) The license revocation becomes effective without further notice if within 10 days from the mailing of the notice the dealer has not complied with the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(4) The department shall provide notice of the revocation of the license of a dealer under this section to all other licensed motor vehicle fuel dealers by a method determined under ORS 319.102 (Notice to dealers of suspension or revocation of another dealer’s license) . [1989 c.664 §4; 2003 c.113 §4]

Source: Section 319.100 — Revocation of license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.806 — OR Code / Title 29 / Chapter 305 / Section 305.806
305.806 Posting of information about debtors with delinquent tax debt on department website
Status: in_force

(1) The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances:

(a) The debtor is not in a department-approved payment plan under ORS 305.890 (Right to enter into agreement to satisfy liability in installment payments) ;

(b) The debtor is not in an open bankruptcy;

(c) The debtor is not appealing the debt in good faith;

(d) The debtor is not in an agreement approved by the department to resolve payment of the debt under ORS 305.150 (Closing agreements) or 305.155 (Cancellation of uncollectible tax) ;

(e) The unpaid balance owed by the debtor, including tax, penalty and interest is greater than $50,000; or

(f) The department has issued a warrant for collection of the debt under ORS 267.385 (Employer payroll tax) , 314.430 (Warrant for collection of taxes) , 316.207 (Liability for tax) , 320.080 (Procedure on failure to pay tax or penalty) , 321.570 (Warrant for collection of delinquent taxes) or 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination) .

(2) For purposes of posting debtor information pursuant to this section and notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , the department may disclose the following:

(a) The debtor’s name, including other names or aliases associated with the identity of the debtor;

(b) The name of a liable officer, if the debtor is a business;

(c) The debtor’s current city and state of residence;

(d) A lien identification number for the debt;

(e) The type of debt; and

(f) The current amount due from the debtor.

(3) Within 14 days of the resolution of any debt about which information is posted online, the department shall remove information related to the debt from the department’s website or otherwise indicate debt was resolved in full.

(4) Notwithstanding the disclosure allowed under subsection (2) of this section, any information contained in the department’s systems that is used in making debtor information available online remains subject to any applicable confidentiality protections provided by law and is exempt from public records disclosure. [2019 c.336 §2]

Source: Section 305.806 — Posting of information about debtors with delinquent tax debt on department website , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.217 — OR Code / Title 29 / Chapter 308 / Section 308.217
308.217 Form of assessment and tax rolls
Status: in_force

(1) For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record. They shall be made up in regular and orderly form, with appropriate headings for assessment of properties, extensions of tax levies, for payments, foreclosures, redemptions, issuance of deeds and other entries as contemplated by law. The rolls shall be in an acceptable form of record keeping, approved by the Department of Revenue, which may be, but is not limited to, bound volumes, numbered loose-leaf sheets, systematic punch cards or magnetic tape. Both rolls may be prepared as continuing rolls, covering two or more years, but all proceedings in the assessment and taxation of property for each year shall be separately exhibited therein.

(2) The records constituting the assessment roll may be combined with or separated from the records constituting the tax roll. The records constituting each roll may be divided, for convenience, between the assessor’s office and the tax collector’s office, with or without duplication in whole or in part in either office.

(3) The owner of any real property shall, upon request of the assessor, furnish to the assessor a description of the property from which its area can be computed accurately and the location and boundary lines made certain. [1965 c.344 §3 ( 308.217 (Form of assessment and tax rolls) , 308.219 (Assessment and tax rolls) and 308.221 enacted in lieu of 308.220)]

Source: Section 308.217 — Form of assessment and tax rolls; obtaining descriptions of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317.660 — OR Code / Title 29 / Chapter 317 / Section 317.660
317.660 Allocation of net income where insurer has both in-state and out-of-state business
Status: in_force

(1) Intentionally left blank —Ed.

(a) If the income of an insurer is derived from business done both within and without this state, the determination of Oregon taxable income shall be arrived at by multiplying the insurer’s net income by the insurance sales factor.

(b) The insurance sales factor shall consist of a fraction, the numerator of which is the amount of direct premiums (excluding reinsurance accepted and without deduction of reinsurance ceded) received or earned by the insurer during the tax year on policies and contracts that are allocated to this state and to other jurisdictions in which the insurer is not authorized to do business, and the denominator of which is the total of such premiums received or earned by the insurer during the tax year on policies and contracts that had been sold within and without this state.

(2) For purposes of this section:

(a) “Net income” means net income properly recorded in the statement of income reported in the annual statement filed by the insurer with the Director of the Department of Consumer and Business Services.

(b) “Premiums” means sums properly included in those schedules of the annual statement filed by the insurer with the Director of the Department of Consumer and Business Services that appropriately allocate premiums by jurisdiction. If the exclusion of reinsurance premiums results in an insurance sales factor that does not fairly represent the extent of the taxpayer’s activity in this state, the taxpayer may petition for and the Department of Revenue may permit, or the Department of Revenue may require, the inclusion of reinsurance premiums in the insurance sales factor. If the annual statement of the insurer does not report received premiums then the insurance sales factor shall be determined based on earned premiums.

(3) If application of the apportionment formula described in subsection (1) of this section results in an apportionment that does not fairly and equitably represent the taxpayer’s insurance business activity in this state, the taxpayer may petition the Department of Revenue for and the department may permit, or the department may require, to achieve an apportionment that fairly and equitably represents the taxpayer’s insurance business activity:

(a) Intentionally left blank —Ed.

(A) The exclusion of the insurance sales factor; and

(B) The inclusion of one or more additional factors that will fairly and equitably represent the taxpayer’s business activity in this state;

(b) The inclusion of the insurance sales factor and one or more additional factors that will fairly and equitably represent the taxpayer’s business activity in this state; or

(c) The employment of any other method to achieve a fair and equitable apportionment of the taxpayer’s income. [Formerly 317.199; 1995 c.786 §17; 1999 c.143 §11; 2007 c.716 §§1,3]

Source: Section 317.660 — Allocation of net income where insurer has both in-state and out-of-state business , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.630 — OR Code / Title 29 / Chapter 319 / Section 319.630
319.630 Revocation of license
Status: in_force

(1) The Department of Transportation may revoke the license of a user or seller if the user or seller fails to comply with any provision of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) or any rule or regulation adopted under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . Before revoking the license the department shall serve written notice on the person ordering the person to appear before the department at a time not less than 10 days after such service and show cause why the license should not be revoked. The notice shall be served in the manner prescribed by ORS 319.760 (Assessment of deficiency) (3).

(2) A new license shall not be issued to a person whose license has been revoked unless it appears to the satisfaction of the department that the person will comply with the provisions of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) and the rules and regulations adopted under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . [Amended by 1959 c.188 §10]

Source: Section 319.630 — Revocation of license; reissue of license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 317.327 — OR Code / Title 29 / Chapter 317 / Section 317.327
317.327 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property
Status: in_force

(1) If gain is deferred upon the voluntary or involuntary disposition of property in an exchange that qualifies for deferral under section 1031 or 1033 of the Internal Revenue Code, and the property acquired in the exchange has a situs outside of this state, upon the sale or other disposition of the acquired property in a transaction in which gain or loss is recognized for federal tax purposes but is not taken into account in computing taxable income for Oregon tax purposes, there shall be added to taxable income the difference between:

(a) The adjusted basis of the acquired property on the date the exchange under section 1031 or 1033 of the Internal Revenue Code was completed; and

(b) The lesser of:

(A) The fair market value of the acquired property on the date the exchange under section 1031 or 1033 of the Internal Revenue Code was completed; or

(B) The fair market value of the acquired property on the date gain or loss from the sale or other disposition of the acquired property is recognized for federal tax purposes.

(2) If the adjusted basis described in subsection (1)(a) of this section is larger than either value described in subsection (1)(b) of this section, the difference computed under subsection (1) of this section shall be subtracted from taxable income instead of being added to taxable income.

(3) The Department of Revenue may require taxpayers owning property acquired in an exchange under section 1031 or 1033 of the Internal Revenue Code that has a situs outside of this state to file an annual report on the acquired property, and may adopt rules to implement reporting requirements under this section. [2001 c.509 §17]

Source: Section 317.327 — Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.132 — OR Code / Title 29 / Chapter 315 / Section 315.132
315.132 Credit allowed for current certifications following repeal or expiration
Status: repealed

If the credit allowed under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained. [2022 c.34 §6]

Note: Section 7, chapter 34, Oregon Laws 2022, provides:

Sec. 7. Notwithstanding ORS 315.037 (Tax expenditures applicable for limited time) , section 2 of this 2022 Act [ 315.124 (Small forestland owner using standard practice harvest restrictions) ] applies to all tax years beginning on or after January 1, 2023. [2022 c.34 §7]

Source: Section 315.132 — Credit allowed for current certifications following repeal or expiration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.815 — OR Code / Title 29 / Chapter 307 / Section 307.815
307.815 Exemption limited to taxes of district adopting ORS 307.811
Status: in_force

The exemption provided in ORS 307.811 (Essential community provider long term care facilities) applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or resolution, the provisions of ORS 307.811 (Essential community provider long term care facilities) . [1999 c.476 §2a]

Source: Section 307.815 — Exemption limited to taxes of district adopting ORS 307.811 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.110 — OR Code / Title 29 / Chapter 308a / Section 308a.110
308A.110 Real property improvements and machinery not subject to farm use special assessment
Status: in_force

Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) . Real property improvements and machinery and personal property may not be assessed as provided in ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) . [1999 c.314 §21]

Source: Section 308A.110 — Real property improvements and machinery not subject to farm use special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.807 — OR Code / Title 29 / Chapter 323 / Section 323.807
323.807 Assignment of interest in qualified escrow fund to state
Status: in_force

(1) Notwithstanding the provisions of ORS 323.806 (Required actions by manufacturers) (2)(b), a tobacco product manufacturer that elects to place funds into a qualified escrow fund pursuant to ORS 323.806 (Required actions by manufacturers) (1)(b) may assign to the state the tobacco product manufacturer’s interest in any funds in the qualified escrow fund.

(2) An assignment executed pursuant to subsection (1) of this section is permanent and irrevocable and applies to all moneys in the qualified escrow fund established for the benefit of the state, including all moneys deposited into the qualified escrow fund before the tobacco product manufacturer executes the assignment, all moneys deposited into the qualified escrow fund after the tobacco product manufacturer executes the assignment and any interest or other appreciation earned on any moneys in the qualified escrow fund.

(3) The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to subsection (1) of this section.

(4) An assignment executed pursuant to subsection (1) of this section must be in writing and be signed by the assignee and the assignor or by an authorized agent or representative thereof. An assignment that is duly executed becomes enforceable after a copy of the assignment is delivered to the Attorney General and the financial institution where the qualified escrow fund is maintained.

(5) Notwithstanding the provisions of ORS 323.806 (Required actions by manufacturers) (1)(b), funds assigned to the state shall be deposited in the Oregon Health Authority Fund established under ORS 413.101 (Oregon Health Authority Fund) and shall be used for expenses of the Oregon Health Plan.

(6) Nothing in this section operates to:

(a) Waive the right of the state to bring a claim against a tobacco product manufacturer as described in ORS 323.806 (Required actions by manufacturers) (2)(b), except that any funds assigned to the state under this section shall be credited on a dollar-for-dollar basis against any judgment or settlement described in ORS 323.806 (Required actions by manufacturers) (2)(b); or

(b) Relieve a tobacco product manufacturer from any obligation or duty imposed pursuant to ORS 180.400 (Legislative findings) to 180.455 (Revocation or suspension of distributor license) or 323.800 (Definitions for ORS 323.800 to 323.807) to 323.807 (Assignment of interest in qualified escrow fund to state) .

(7) The Attorney General may adopt rules necessary to implement this section.

(8) A financial institution in which a qualified escrow fund is maintained may file a petition in circuit court for an order authorizing a transfer of funds in the qualified escrow fund to the state. The petition must state the factual and legal bases for the relief sought. The financial institution shall serve the petition on the Attorney General at the time the petition is filed. The court may order the transfer of funds in the fund to the Oregon Health Authority Fund pursuant to this section. [2019 c.240 §5; 2023 c.401 §4a]

Note: See note under 323.800 (Definitions for ORS 323.800 to 323.807) .

Source: Section 323.807 — Assignment of interest in qualified escrow fund to state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 319.883 — OR Code / Title 29 / Chapter 319 / Section 319.883
319.883 Definitions for ORS 319.883 to 319.946
Status: in_force

As used in ORS 319.883 (Definitions for ORS 319.883 to 319.946) to 319.946 (General rulemaking authority for per-mile road usage charge program) :

(1) “Fuel taxes” means motor vehicle fuel taxes imposed under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(2) “Highway” has the meaning given that term in ORS 801.305 (“Highway.”) .

(3) “Lessee” means a person that leases a motor vehicle that is required to be registered in Oregon.

(4) Intentionally left blank —Ed.

(a) “Motor vehicle” has the meaning given that term in ORS 801.360 (“Motor vehicle.”) .

(b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.

(5) “Registered owner” means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020 (Issuance and renewal of certificate) , that is required to register a motor vehicle in Oregon.

(6) “Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890 (Application for road usage charge program) .

(7) “Vehicle dealer” means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005 (Acting as vehicle dealer without certificate) . [2013 c.781 §2; 2019 c.428 §12]

Note: 319.883 (Definitions for ORS 319.883 to 319.946) to 319.946 (General rulemaking authority for per-mile road usage charge program) were added to and made a part of ORS chapter 319 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.883 — Definitions for ORS 319.883 to 319.946 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.325 — OR Code / Title 29 / Chapter 323 / Section 323.325
323.325 Limitation period on claim for refund
Status: in_force

No refund or credit for amounts overpaid for the purchase of stamps shall be allowed or approved after three years from the due date for payment of the purchase for which the overpayment was made, or with respect to a determination made pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the Department of Revenue within the applicable period. [1965 c.525 §70; 1999 c.62 §12]

Source: Section 323.325 — Limitation period on claim for refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.060 — OR Code / Title 29 / Chapter 311 / Section 311.060
311.060 Bond
Status: in_force

Before entering upon the duties the tax collector shall give a bond, issued by some responsible surety company, or given by some responsible surety or sureties as approved by the county court, conditioned for the faithful performance of the duties as tax collector, in the amount the county court directs. The premium for the bond, if issued by a surety company, shall be paid by the county court. In all counties the bond shall be additional and cumulative to any other bond given by the officer or employee under any other statute, to which resort may be had, in case of failure or default of the duties as tax collector, if the bond required by this section is unenforceable or insufficient. [Amended by 1963 c.238 §5; 1965 c.344 §10; 1973 c.305 §6]

Source: Section 311.060 — Bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.535 — OR Code / Title 29 / Chapter 308 / Section 308.535
308.535 Extension of time for making reports or statements
Status: in_force

The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) . If a company fails to make any statement or furnish any information required by ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , the department shall inform itself as best it may as to the matters necessary to be known in order to discharge its duties with respect to the property of the company. [Amended by 1997 c.154 §36]

Source: Section 308.535 — Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.575 — OR Code / Title 29 / Chapter 305 / Section 305.575
305.575 Authority of tax court to determine deficiency
Status: in_force

In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265 (Deficiency notice) , the tax court has jurisdiction to determine the correct amount of deficiency, even if the amount so determined is greater or less than the amount of the assessment determined by the Department of Revenue, and even if determined upon grounds other or different from those asserted by the department, provided that claim for such additional tax on other or different grounds is asserted by the department before or at the hearing or any rehearing of the case before the tax court. In the event such other or different grounds are asserted by the department, the opposing party shall be allowed additional time, not less than 10 days, within which to amend or otherwise plead thereto, which additional time, however, may be waived by stipulation of the parties. The order of the tax court shall be sufficient for the collection by the department of the entire amount found by the court to be owing and due. [1977 c.870 §21; 1995 c.650 §30]

(Constitutional Limits Upon Property Taxes; Effects; Determination)

Source: Section 305.575 — Authority of tax court to determine deficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.634 — OR Code / Title 29 / Chapter 307 / Section 307.634
307.634 Extension of deadline for completion of construction, addition or conversion
Status: in_force

Notwithstanding any provision of ORS 307.624 (Termination of exemption for failure to complete construction or comply with law) , if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by the date specified in ORS 307.637 (Deadlines for actions required for exemption) , due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the city or county may extend the deadline for completion of construction, addition or conversion for a period not to exceed 12 consecutive months. [Formerly 307.690]

Source: Section 307.634 — Extension of deadline for completion of construction, addition or conversion , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.201 — OR Code / Title 29 / Chapter 321 / Section 321.201
321.201 Definition of “forestland” for ORS 321.201 to 321.222
Status: in_force

As used in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) , “forestland” means either forestland, as defined in ORS 321.257 (Definitions for ORS 321.257 to 321.390) , that is located in western Oregon or forestland, as defined in ORS 321.805 (Definitions for ORS 321.805 to 321.855) , that is located in eastern Oregon. [2001 c.860 §13]

Source: Section 321.201 — Definition of “forestland” for ORS 321.201 to 321.222 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 324.070 — OR Code / Title 29 / Chapter 324 / Section 324.070
324.070 Imposition of tax
Status: in_force

(1) A privilege tax of six percent of the gross value at the well is levied upon the production of oil and gas within the State of Oregon. The gross value at the well shall be reduced by the value of any part thereof, the ownership or right to which is exempt from taxation.

(2) The tax levied shall be measured by the value of the whole production, including what is commonly known as the royalty interest. [1981 c.889 §2; 1991 c.459 §322]

Source: Section 324.070 — Imposition of tax; rate; basis of levy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 308a.430 — OR Code / Title 29 / Chapter 308a / Section 308a.430
308A.430 Disqualification from special assessment
Status: in_force

(1) Land subject to a wildlife habitat conservation and management plan may be inspected periodically by the State Department of Fish and Wildlife, or a delegatee agency designated under a rule adopted pursuant to ORS 308A.412 (Plan submission and review) (4), to ensure that the land is managed in accordance with the plan.

(2) When for any reason land, or any portion of the land, that is subject to an approved wildlife habitat conservation and management plan ceases to be used in a manner consistent with the plan, the owner of the land at the time of the change in use shall notify the county assessor of the change prior to the next following January 1 assessment date.

(3) The county assessor shall disqualify the land from wildlife habitat special assessment upon:

(a) Discovery, or notice from the department, that the wildlife habitat conservation and management plan is not being implemented substantially as approved;

(b) Notice of request by the landowner for withdrawal of the land from wildlife habitat special assessment;

(c) Sale or transfer to an ownership making the land exempt from ad valorem property taxation;

(d) The land qualifying for another special assessment listed in ORS 308A.703 (Additional taxes upon disqualification) (1); or

(e) The act of recording a subdivision plat under ORS chapter 92.

(4) If, pursuant to subsection (3)(e) of this section, the county assessor disqualifies land for wildlife habitat special assessment, the land may requalify for wildlife habitat special assessment upon:

(a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification;

(b) Compliance with ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) ; and

(c) Submission of an application for wildlife habitat special assessment under ORS 308A.424 (Application for special assessment) and approval of the application by the county assessor.

(5) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [2003 c.539 §10; 2023 c.409 §5]

Source: Section 308A.430 — Disqualification from special assessment; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 308.330 — OR Code / Title 29 / Chapter 308 / Section 308.330
308.330 Duty of assessor to assess properly
Status: in_force

No assessor shall willfully or knowingly:

(1) Omit to assess any person or property assessable.

(2) Assess any property or class of property under or over its value, as provided in ORS 308.146 (Determination of maximum assessed value and assessed value) . [Amended by 1981 c.804 §53; 1997 c.541 §172]

Source: Section 308.330 — Duty of assessor to assess properly , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 309.070 — OR Code / Title 29 / Chapter 309 / Section 309.070
309.070 Oath
Status: in_force

Before proceeding to the functions and duties required by this chapter, each member of the property value appeals board shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk. [Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230; 2023 c.29 §25]

Note: The amendments to 309.070 (Oath) by section 25, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.070 (Oath) . Before proceeding to the functions and duties required by this chapter, each member of the board of property tax appeals shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk.

Source: Section 309.070 — Oath , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 311.645 — OR Code / Title 29 / Chapter 311 / Section 311.645
311.645 Charging personal property taxes against real property
Status: in_force

(1) Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order that the personal property taxes may be collected, the tax collector shall select for the purpose some particular tract or lots of real property owned by the person, firm, corporation or association owing the personal property taxes and shall note on the tax roll opposite the tract or lots selected the taxes on the personal property. Thereafter, the personal property taxes shall be a lien on the real property selected and shall be enforced in the same manner as other tax liens on real property. The notation of the lien, with the date thereof, shall be entered on the tax roll. Unless the notation and date are entered on the roll, the lien shall be of no force or effect.

(2) Subsection (1) of this section shall not be applicable to real property as to which all of the following conditions exist:

(a) The property is owned as tenants by the entirety by a member of a partnership and the spouse of the member who is not a member of the partnership.

(b) The property is used as the personal residence of the spouse.

(c) The partner contributed no part of the consideration in the transaction which vested an ownership interest in the spouse.

(d) The delinquent personal property taxes for which a lien is sought under subsection (1) of this section are the taxes of the partnership and not of the spouse.

(3) Any lien upon real property described in subsection (2) of this section is void and of no effect.

(4) Any lien upon property described in subsection (2) of this section existing on August 22, 1969, or which may hereinafter be imposed, shall be extinguished, set aside and held for naught upon the verified petition of the spouse to the county commissioners and proof by the spouse of the requirements described in subsection (2) of this section. Upon approval of the petition, the county commissioners shall order the necessary correction to be made in the tax rolls. [Amended by 1969 c.701 §1; 2001 c.753 §1]

Source: Section 311.645 — Charging personal property taxes against real property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.565 — OR Code / Title 29 / Chapter 323 / Section 323.565
323.565 Exemption for sales to common carriers engaged in interstate or foreign passenger service
Status: in_force

The taxes imposed by ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) do not apply to the sale of tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of a common carrier. Whenever tobacco products are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell tobacco products on those facilities, the tax imposed by this section may not be levied with respect to sales of the tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell tobacco products on the facilities of the carriers, as the case may be, for the privilege of making these sales in Oregon at the same rate that is imposed upon the distribution of tobacco products in this state. The common carriers and authorized persons shall pay the tax imposed by this section and file returns with the Department of Revenue as provided in ORS 323.510 (Dates for payment of tax) . [1985 c.816 §27b; 2003 c.804 §43]

Source: Section 323.565 — Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.733 — OR Code / Title 29 / Chapter 308a / Section 308a.733
308A.733 Withdrawal of change of special assessment application
Status: in_force

(1) Where any property has been granted special assessment for the purposes of property taxation under any of the special assessment laws listed in subsection (2) of this section, and the owner or other qualified person applies for a change in the classification under another special assessment law, the applicant shall have 30 days thereafter within which to withdraw the application, by giving written notice to the public official or agency to whom the applicant applied for the change in classification. If no notice of withdrawal is given by the applicant, the application shall be acted upon and the change in classification made, as otherwise provided by law.

(2) This section applies to the following special assessment laws:

(a) ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) (relating to special assessment at value for farm use).

(b) ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) (relating to special assessment as designated forestland in western Oregon).

(c) ORS 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) (relating to special assessment as designated forestland in eastern Oregon).

(d) ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) (relating to special assessment as small tract forestland).

(e) ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) (relating to classification as open space land).

(f) ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) (relating to designation as riparian land).

(g) ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) (relating to special assessment as wildlife habitat).

(h) ORS 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) (relating to special assessment as conservation easement). [Formerly 308.025; 2003 c.454 §§46,48; 2003 c.621 §92; 2007 c.809 §17]

(Conservation Management; Effect on Disqualification)

Source: Section 308A.733 — Withdrawal of change of special assessment application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.065 — OR Code / Title 29 / Chapter 305 / Section 305.065
305.065 Deputy director
Status: in_force

The Director of the Department of Revenue, with the approval of the Governor, may designate a deputy director, to serve at the pleasure of the director, with full authority to act for the director, but subject to the control of the director. The deputy director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the deputy director to the performance of the duties of the deputy director in the department. The designation of a deputy director shall be by written order filed with the Secretary of State. [1969 c.520 §§8,9; 1973 c.402 §3; 2016 c.98 §5]

Source: Section 305.065 — Deputy director; appointment; qualifications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.485 — OR Code / Title 29 / Chapter 305 / Section 305.485
305.485 Records
Status: in_force

(1) The records of the tax court shall include a register, journal and fee book.

(2) The register is a book wherein the clerk shall enter, by its title, every suit or proceeding commenced in, or transferred or appealed to, the tax court, according to the date of its commencement, transfer or appeal. Thereafter, until the entry of judgment, the clerk shall note therein, according to the date thereof, the filing or return of any paper or process, or the making of any order, rule or other direction in or concerning such suit or proceeding.

(3) The journal is a book wherein the clerk shall enter the proceedings of the court.

(4) The fee book is a book wherein the clerk shall enter, under the title of every cause, against the party to whom the service is rendered, the clerk’s fees earned, and whether received or not received.

(5) The files of the court are all papers or process filed with or by the clerk of the court, in any suit or proceeding therein, or before the judge.

(6) Separate records shall be kept for the magistrate division.

(7) ORS 7.095 (Electronic data processing for court records) , authorizing the use of electronic data processing techniques, is applicable to the records required by this section. [1961 c.533 §10; 1995 c.273 §26; 1995 c.650 §5; 1997 c.325 §§9,10]

Source: Section 305.485 — Records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.130 — OR Code / Title 29 / Chapter 316 / Section 316.130
316.130 Determination of taxable income of full-year nonresident
Status: in_force

(1) The taxable income for a full-year nonresident individual is adjusted gross income attributable to sources within this state determined under ORS 316.127 (Income of nonresident from Oregon sources) , with the modifications (except those provided under subsection (2) of this section) as otherwise provided under this chapter and other laws of this state applicable to personal income taxation, less the deductions allowed under subsection (2) of this section.

(2) Intentionally left blank —Ed.

(a) A full-year nonresident individual shall be allowed the deduction for a standard deduction or itemized deductions allowable to a resident under ORS 316.695 (Additional modifications of taxable income) (1) in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) A full-year nonresident individual shall be allowed to deduct the amount of any accrued federal income taxes and foreign country income taxes as provided in ORS 316.690 (Foreign income taxes) in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(c) Intentionally left blank —Ed.

(A) A full-year nonresident individual shall be allowed to deduct the amount of any alimony or separate maintenance payments paid during such individual’s taxable year in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) except that in determining the proportion the taxpayer’s adjusted gross income shall not include a deduction for alimony. For purposes of this paragraph, “alimony or separate maintenance payment” has the meaning given the phrase in section 215 of the Internal Revenue Code.

(B) No deduction shall be allowed under this paragraph if the alimony or separate maintenance payment is not includable in the gross income of the nonresident individual for federal income tax purposes under section 682 of the Internal Revenue Code.

(3) Intentionally left blank —Ed.

(a) A full-year nonresident who is a self-employed individual shall be allowed to deduct that individual’s contributions to a qualified plan, deductible on that individual’s federal income tax return pursuant to section 401 of the Internal Revenue Code, in the proportion that the individual’s earned income from Oregon sources bears to the individual’s earned income from all sources. “Earned income” has the meaning given in section 401(c)(2) of the Internal Revenue Code. If the numerator of the fraction described in this paragraph is greater than the denominator, the proration of 100 percent shall be used.

(b) A full-year nonresident shall be allowed to deduct that individual’s qualified retirement contributions, deductible on that individual’s federal income tax return pursuant to section 219 of the Internal Revenue Code, in the proportion that the individual’s compensation from Oregon sources bears to the individual’s compensation from all sources. “Compensation” has the meaning given in section 219(f)(1) of the Internal Revenue Code.

(c) A full-year nonresident individual shall be allowed to deduct the aggregate amounts paid in cash to a medical savings account, deductible on the individual’s federal income tax return pursuant to section 220 of the Internal Revenue Code, in the proportion that the individual’s compensation from Oregon sources bears to the individual’s compensation from all sources. Distributions from a medical savings account, if excluded from income for federal income tax purposes, shall be excluded for Oregon income tax purposes. Distributions from a medical savings account, if included in income for federal tax purposes, shall be included in income for Oregon tax purposes to the extent that an exclusion has been allowed for contributions to the medical savings account for Oregon tax purposes in a previous year. [1985 c.141 §4; 1987 c.293 §18; 1987 c.647 §12; 1989 c.626 §7; 1997 c.839 §11a; 1999 c.580 §8]

Source: Section 316.130 — Determination of taxable income of full-year nonresident , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.420 — OR Code / Title 29 / Chapter 323 / Section 323.420
323.420 Venue
Status: in_force

(1) The violation of any provision of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.

(2) The certificate of the department to the effect that a tax has not been prepaid or paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , shall be prima facie evidence that the tax has not been prepaid or paid, that the return has not been filed or that the information has not been supplied. [1965 c.525 §85; 2003 c.804 §26]

Source: Section 323.420 — Venue; department certificate as evidence , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.270 — OR Code / Title 29 / Chapter 307 / Section 307.270
307.270 Property to which exemption of ORS 307.250 applies
Status: in_force

(1) The exemption under ORS 307.250 (Property of veterans or surviving spouses) applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead of the veteran if the veteran and the spouse of the veteran are living together and occupying the property as their homestead. When a veteran or surviving spouse applies for exemption on properties in two or more counties, the total amount of the exemption allowed in all counties may not exceed the maximum amount of exemption under ORS 307.250 (Property of veterans or surviving spouses) .

(2) For each qualified veteran or surviving spouse only one valid and allowable claim for an exemption on a homestead shall be permitted in any one assessment year. [Amended by 1955 c.248 §2; 1977 c.113 §1; 1981 c.530 §5; 1981 c.682 §3; 1982 s.s.1 c.33 §4; 1991 c.459 §54; 1995 c.610 §4; 1997 c.541 §115; 1999 c.221 §2; 2007 c.615 §3; 2009 c.41 §4; 2017 c.315 §7]

Source: Section 307.270 — Property to which exemption of ORS 307.250 applies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.260 — OR Code / Title 29 / Chapter 307 / Section 307.260
307.260 Claiming exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) Each veteran or surviving spouse qualifying for the exemption under ORS 307.250 (Property of veterans or surviving spouses) shall file with the county assessor, on forms supplied by the assessor, a claim therefor in writing on or before April 1 of the assessment year for which the exemption is claimed, except that when the property designated is acquired after March 1 but prior to July 1 the claim shall be filed within 30 days after the date of acquisition.

(b) A claim need not be filed under this section in order to be allowed the exemption described in ORS 307.250 (Property of veterans or surviving spouses) if:

(A) The homestead or personal property of the veteran or surviving spouse was allowed the exemption under ORS 307.250 (Property of veterans or surviving spouses) for the preceding tax year;

(B) The individual claiming the exemption is a veteran described in ORS 307.250 (Property of veterans or surviving spouses) (2)(a) or (3)(a) or a surviving spouse who meets the requirements of ORS 307.250 (Property of veterans or surviving spouses) (2)(c) or (3)(b); and

(C) As of the filing date for the current tax year, the ownership and use of the homestead or personal property and all other qualifying conditions for the homestead or personal property to be allowed the exemption remain unchanged.

(c) Intentionally left blank —Ed.

(A) If the individual claiming the exemption is a veteran described in ORS 307.250 (Property of veterans or surviving spouses) (2)(b), the claimant shall file a claim annually that satisfies the requirements of subsection (2) of this section on or before the date required in paragraph (a) of this subsection.

(B) If the county assessor has not received a claim filed under this paragraph on or before April 1 of the current year, not later than April 10 of each year, the county assessor shall notify the veteran in the county who secured an exemption under ORS 307.250 (Property of veterans or surviving spouses) (2)(b) in the preceding year but who did not make application therefor on or before April 1 of the current year. The county assessor may provide the notification on an unsealed postal card. A veteran so notified may secure the exemption, if still qualified, by making application therefor to the county assessor not later than May 1 of the current year, accompanied by a late-filing fee of $10, which shall be deposited in the general fund of the county for general governmental expenses. If the claim for any tax year is not filed within the time specified, the exemption may not be allowed on the assessment roll for that year.

(2) Intentionally left blank —Ed.

(a) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Except as provided in subsection (3) of this section, claims for exemptions under ORS 307.250 (Property of veterans or surviving spouses) (2)(a) and (3)(a) shall have affixed thereto the certificate last issued by United States Department of Veterans Affairs or the branch of the Armed Forces of the United States, as the case may be, but dated within three years prior to the date of the claim for exemption, certifying the rate of disability of the claimant.

(b) Claims for exemption under ORS 307.250 (Property of veterans or surviving spouses) (2)(b) shall, except as provided in subsection (3) of this section, have affixed thereto, in addition to the certificate last issued by a licensed physician or naturopathic physician and dated within one year prior to the date of the claim for exemption, certifying the rate of disability of the claimant, a statement by the claimant under oath or affirmation setting forth the total gross income received by the claimant from all sources during the last calendar year.

(c) There also shall be affixed to each claim the affidavit or affirmation of the claimant that the statements contained therein are true.

(3) The provisions of subsection (2) of this section that require a veteran to affix to the claim certificates of the United States Department of Veterans Affairs, a branch of the Armed Forces of the United States or a licensed physician or naturopathic physician do not apply to a veteran who has filed the required certificate after attaining the age of 65 years or to a veteran who has filed, on or after September 27, 1987, a certificate certifying a disability rating that, under federal law, is permanent and cannot be changed.

(4) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, a surviving spouse may elect, at any time during the tax year, to continue the exemption under ORS 307.250 (Property of veterans or surviving spouses) without filing a new claim if:

(A) The veteran died during the previous tax year; or

(B) The property designated as the homestead was acquired after March 1 but prior to July 1 of the assessment year and the veteran died within 30 days of the date the property was acquired.

(b) The surviving spouse of a veteran must notify the county assessor of the election.

(c) Upon receipt of the notice, the county assessor shall continue the exemption if the surviving spouse meets all of the eligibility requirements for an exemption under ORS 307.250 (Property of veterans or surviving spouses) other than the timely filing of a claim under subsection (1) of this section.

(d) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in paragraph (d) of this subsection. If taxes on the exempt value have not been paid, the taxes and any interest on the taxes are abated.

(e) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) . The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [Amended by 1961 c.235 §1; 1969 c.562 §1; 1979 c.689 §7; 1981 c.530 §4; 1981 c.682 §2; 1982 s.s.1 c.33 §3; 1987 c.363 §1; 1991 c.67 §78; 1991 c.459 §53; 1995 c.610 §3; 1997 c.541 §113; 2001 c.351 §1; 2003 c.169 §12; 2007 c.615 §1; 2009 c.41 §2; 2017 c.356 §27; 2023 c.398 §28]

Source: Section 307.260 — Claiming exemption; surviving spouse’s election to continue exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.128 — OR Code / Title 29 / Chapter 308a / Section 308a.128
308A.128 Certain district assessments inapplicable to exclusive farm use zone farmland
Status: in_force

(1) Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not be imposed while land is qualified for special assessment as exclusive farm use zone farmland under ORS 308A.062 (Qualification of exclusive farm use zone farmland) :

(a) Sanitary districts formed under ORS 450.005 (Definitions for ORS 450.005 to 450.245) to 450.245 (Application of ORS 450.005 to 450.245 to districts organized under former laws) .

(b) Domestic water supply districts formed under ORS chapter 264.

(c) Water authorities, sanitary authorities or joint water and sanitary authorities formed under ORS 450.600 (Joint authorities) to 450.989 (Apportionment of cost among serviced property owners) .

(2) Subsection (1) of this section does not apply to:

(a) Benefit assessments or special ad valorem tax levies imposed upon homesites situated within a parcel of farm use land. As used in this paragraph, “homesite” means not more than one acre of land upon which are constructed nonfarm dwellings and appurtenances; or

(b) Benefit assessments or special ad valorem tax levies imposed subsequent to disqualification of lands for farm use special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) . [Formerly 308.401]

Source: Section 308A.128 — Certain district assessments inapplicable to exclusive farm use zone farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.341 — OR Code / Title 29 / Chapter 315 / Section 315.341
315.341 Renewable energy resource equipment manufacturing facilities
Status: in_force

(1) A credit is allowed against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318), based upon the certified cost of a renewable energy resource equipment manufacturing facility during the period for which the facility is certified under ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) to 285C.559 (Revocation of certificate) . The credit allowed under this section in each of five succeeding tax years shall be 10 percent of the certified cost of the facility, but may not exceed the tax liability of the taxpayer.

(2) In order for a tax credit to be allowable under this section:

(a) The facility must be located in Oregon;

(b) The facility must have received:

(A) Final certification from the Director of the Oregon Business Development Department under ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) to 285C.559 (Revocation of certificate) ; or

(B) Final certification from the Director of the State Department of Energy under ORS 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) , prior to January 1, 2012; and

(c) The taxpayer must be an eligible applicant under ORS 285C.547 (Application for preliminary certification) (1)(b).

(3) The total amount of credit allowable to an eligible taxpayer under this section may not exceed 50 percent of the certified cost of a facility.

(4) Intentionally left blank —Ed.

(a) Upon any sale, termination of the lease or contract, exchange or other disposition of the facility, notice thereof shall be given to the Director of the Oregon Business Development Department, who shall revoke the certificate covering the facility as of the date of such disposition.

(b) The new owner, or upon re-leasing of the facility, the new lessor, may apply for a new certificate under ORS 285C.553 (Final certification) . The new lessor or owner must meet the requirements of ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) to 285C.559 (Revocation of certificate) and may claim a tax credit under this section only if all moneys owed to the State of Oregon have been paid, the facility continues to operate, unless continued operation is waived by the Oregon Business Development Department, and all conditions in the final certification are met. The tax credit available to the new owner shall be limited to the amount of credit not claimed by the former owner or, for a new lessor, the amount of credit not claimed by the lessor under all previous leases.

(5) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in that 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 likewise, any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and likewise, any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, and likewise, any credit not used in that fifth succeeding tax year may be carried forward and used in the sixth succeeding tax year, and likewise, any credit not used in that sixth succeeding tax year may be carried forward and used in the seventh succeeding tax year, and likewise, any credit not used in that seventh succeeding tax year may be carried forward and used in the eighth succeeding tax year, but may not be carried forward for any tax year thereafter. Credits may be carried forward to and used in a tax year beyond the years specified in subsection (1) of this section only as provided in this subsection.

(6) The credit allowed under this section is not in lieu of any depreciation or amortization deduction for the facility to which the taxpayer otherwise may be entitled for purposes of ORS chapter 316, 317 or 318 for such year.

(7) The taxpayer’s adjusted basis for determining gain or loss may not be decreased by any tax credits allowed under this section.

(8) The definitions in ORS 285C.540 (Definitions for ORS 285C.540 to 285C.559) apply to this section. [2011 c.474 §2; 2012 c.45 §17]

Note: Section 3, chapter 474, Oregon Laws 2011, provides:

Sec. 3. A taxpayer may not be allowed a credit under section 2 of this 2011 Act [ 315.341 (Renewable energy resource equipment manufacturing facilities) ] unless the taxpayer receives preliminary certification under section 10 of this 2011 Act [ 285C.551 (Submission of plans, specifications and contract terms) ] before January 1, 2014. [2011 c.474 §3]

Source: Section 315.341 — Renewable energy resource equipment manufacturing facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.477 — OR Code / Title 29 / Chapter 308 / Section 308.477
308.477 Termination of limited assessment for incomplete construction or noncompliance
Status: in_force

(1) Except as provided in ORS 308.479 (Termination of limited assessment for change of use) , if, after a certificate of qualification has been filed with the county assessor under ORS 308.466 (Processing applications for limited assessment) , the governing body finds that the rehabilitation improvements were not completed on or before January 1, 2017, or that any provision of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) is not being complied with, or any provision required by the governing body pursuant to ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) is not being complied with, it shall give notice in writing to the owner, mailed to the owner’s last-known address, of the proposed termination of the limited assessment. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the limited assessment should not be terminated.

(2) If the owner does not appear or appears and fails to show cause why the limited assessment should not be terminated, the governing body shall terminate the limited assessment. A copy of the termination shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address, within 10 days after its adoption.

(3) The owner may appeal the termination to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law.

(4) If no appeal is taken as provided in subsection (3) of this section, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) to provide for the assessment and taxation of any value not included in the valuation of the rehabilitation improvements during the period of limited assessment prior to termination by the governing body or by a court, in accordance with the findings of the governing body or the court as to the assessment year in which the limited assessment is to terminate. The county assessor shall make the valuation of the property necessary to permit correction of the rolls, and the owner may appeal the valuation in the manner provided under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . Where there has been a failure to comply, as provided in subsection (1) of this section, the property shall be revalued beginning January 1 of the assessment year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall thereafter be considered delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [1975 c.696 §9; 1977 c.472 §6; 1979 c.768 §3; 1981 c.697 §3; 1985 c.320 §4; 1991 c.459 §135; 1997 c.541 §199; 1997 c.830 §2; 2007 c.469 §4]

Source: Section 308.477 — Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.030 — OR Code / Title 29 / Chapter 312 / Section 312.030
312.030 Annual foreclosure list
Status: in_force

(1) Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. The list shall be known as the foreclosure list and shall contain:

(a) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. If the owner of the property is an attorney, or a public safety officer, county juvenile department employee or civil code enforcement officer who has applied for an exemption under ORS 192.345 (Public records conditionally exempt from disclosure) , the list shall state that the name of the owner is suppressed by law.

(b) A description of each such property as it appears in the latest tax roll.

(c) The year or years for which taxes are delinquent on each property.

(d) The principal amount of the delinquent taxes of each year and the amount of accrued and accruing interest thereon to the day of publication.

(2) Thereafter, and until judgment is obtained pursuant to ORS 312.090 (Judgment) , interest shall be charged and collected on each of the several amounts of taxes included in the foreclosure list at the rate provided in ORS 311.505 (Due dates) (2). [Amended by 1975 c.704 §5; 1979 c.703 §11; 1987 c.311 §3; 2007 c.687 §4; 2015 c.313 §3; 2019 c.61 §3]

Source: Section 312.030 — Annual foreclosure list; suppression of certain public employee names; interest on taxes in list , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 319.330 — OR Code / Title 29 / Chapter 319 / Section 319.330
319.330 Refunds to purchasers of fuel for aircraft
Status: in_force

(1) Whenever any statement and invoices are presented to the Department of Transportation showing that motor vehicle fuel or aircraft fuel has been purchased and used in operating aircraft engines and upon which the full tax for motor vehicle fuel has been paid, the department shall refund the tax paid, but only after deducting from the tax paid 11 cents for each gallon of such fuel so purchased and used, except that when such fuel is used in operating aircraft turbine engines (turbo-prop or jet) the deduction shall be three cents for each gallon. No deduction provided under this subsection shall be made on claims presented by the United States or on claims presented where a satisfactory showing has been made to the department that such aircraft fuel has been used solely in aircraft operations from a point within the State of Oregon directly to a point not within any state of the United States. The amount so deducted shall be paid on warrant of the Oregon Department of Administrative Services to the State Treasurer, who shall credit the amount to the State Aviation Account for the purpose of carrying out the provisions of the state aviation law. Moneys credited to the account under this section are continuously appropriated to the Oregon Department of Aviation.

(2) If satisfactory evidence is presented to the Department of Transportation showing that aircraft fuel upon which the tax has been paid has been purchased and used solely in aircraft operations from a point within the State of Oregon directly to a point not within any state of the United States, the department shall refund the tax paid. [Amended by 1959 c.505 §6; 1973 c.575 §1; 1977 c.293 §2; 1999 c.935 §26; 1999 c.1037 §§2,4; 2005 c.755 §16; 2015 c.700 §§2,5; 2021 c.526 §2]

Source: Section 319.330 — Refunds to purchasers of fuel for aircraft , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 310.145 — OR Code / Title 29 / Chapter 310 / Section 310.145
310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
Status: in_force

(1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories:

(a) Taxes on property subject to the limits of section 11b, Article XI of the Oregon Constitution, and within this category, those taxes that are dedicated to funding the public school system, and those that are imposed to support other government operations.

(b) Incurred charges.

(c) Assessments for local improvements.

(d) Taxes to pay principal and interest on exempt bonded indebtedness.

(e) All other taxes, fees, charges and assessments that are not subject to the limits of section 11b, Article XI of the Oregon Constitution.

(2) An ordinance or resolution adopted under this section shall serve as notice of the classification of taxes, fees, charges and assessments for purposes of ORS 305.580 (Exclusive remedies for certain determinations) to 305.591 (Court determination that 1990 Measure 5 tax limit is inapplicable) . [1991 c.459 §212; 1993 c.270 §49]

Source: Section 310.145 — Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 319.720 — OR Code / Title 29 / Chapter 319 / Section 319.720
319.720 Delinquency in payment
Status: in_force

If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging to the user or seller, or owing any debts to such user or seller, at the time of the receipt by them of the notice. Thereafter any person so notified shall neither transfer nor make other disposition of such credits, personal property or debts until the department has consented to a transfer or other disposition or until 30 days have elapsed from and after the receipt of the notice. All persons so notified shall, within five days after the receipt of the notice, advise the department of all such credits, personal property or debts in their possession, under their control or owing by them, as the case may be. [Amended by 1959 c.188 §24]

Source: Section 319.720 — Delinquency in payment; notice to debtors of user or seller; report to department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.726 — OR Code / Title 29 / Chapter 314 / Section 314.726
314.726 Application of ORS 314.724
Status: in_force

ORS 314.724 (Information return) shall apply to both corporate and noncorporate partners. [1989 c.625 §34]

Source: Section 314.726 — Application of ORS 314.724 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.666 — OR Code / Title 29 / Chapter 314 / Section 314.666
314.666 Market for sales in this state
Status: in_force

(1) A taxpayer’s market for sales is in this state:

(a) In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state.

(b) In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state.

(c) In the case of the sale of a service, if and to the extent the service is delivered to a location in this state.

(2) A taxpayer’s market for sales is in this state in the case of intangible property that is rented, leased or licensed, if and to the extent the property is used in this state. Intangible property utilized in marketing a good or service to a consumer is deemed to be used in this state if that good or service is purchased by a consumer that is in this state.

(3) A taxpayer’s market for sales is in this state in the case of intangible property that is sold, if and to the extent the property is used in this state. Under this subsection:

(a) A contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area is deemed to be used in this state if the geographic area includes all or part of this state.

(b) Intangible property sales that are contingent on the productivity, use or disposition of the intangible property shall be treated as the rental, lease or licensing of such intangible property under subsection (2) of this section.

(c) All other intangible property sales shall be excluded from the sales factor.

(4) If the state or states of assignment under subsections (1) to (3) of this section cannot be determined, the state or states of assignment shall be reasonably approximated. [2017 c.549 §2]

Note: 314.666 (Market for sales in this state) was added to and made a part of 314.605 (Short title) to 314.675 (Apportionment of net loss) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 314.666 — Market for sales in this state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.716 — OR Code / Title 29 / Chapter 316 / Section 316.716
316.716 Differences in basis on federal and state return
Status: in_force

(1) Upon the taxable sale, exchange or disposition of any asset in a tax year beginning on or after January 1, 1983, federal taxable income shall be increased or decreased by an amount which will reflect one or more of the following:

(a) The difference in basis which results from the difference in depreciation or cost recovery, or expense claimed under section 179 of the Internal Revenue Code, allowed or allowable on the Oregon return and that allowed or allowable on the federal return for that asset;

(b) The difference in basis which results when a taxpayer has taken a federal credit, which requires as a condition of the use of the federal credit the reduction of the basis of an asset, and the federal credit is not allowable for Oregon tax purposes;

(c) The difference in basis as a result of any deferral of gain which has been granted under federal tax law but not under Oregon tax law or granted under Oregon law but not granted under federal law;

(d) The difference in basis under federal and Oregon tax law at the time the asset was acquired; or

(e) Any other differences in the basis of the asset which are due to differences between federal and Oregon tax law.

(2) There shall be added to or subtracted from federal taxable income any amount necessary to carry out the purposes of subsection (1) of this section.

(3) 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, and the federal credit is not allowable for Oregon purposes, the taxpayer shall be allowed the deduction for Oregon tax purposes. [1983 c.162 §69; 1985 c.802 §14]

Source: Section 316.716 — Differences in basis on federal and state return; application of federal credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 310.065 — OR Code / Title 29 / Chapter 310 / Section 310.065
310.065 Procedure where notice not given
Status: in_force

If the written notice of a taxing district’s ad valorem property tax or other tax is not given to the county assessor at the time specified, or as extended, under ORS 310.060 (Notice certifying taxes) , the assessor shall not include the tax in the computation of the total district tax rate under ORS 310.090 (Computation of rate for each item of tax) . [Formerly part of 310.050; 1993 c.270 §45; 1997 c.541 §246]

Source: Section 310.065 — Procedure where notice not given , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 312.010 — OR Code / Title 29 / Chapter 312 / Section 312.010
312.010 When real property subject to tax foreclosure
Status: in_force

(1) Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon.

(2) All special assessments, fees or other charges charged against the property subject to foreclosure which are due and unpaid for any year or years for which ad valorem taxes are delinquent and for which there is no other provision of law for their payment out of the foreclosure proceeding, shall be listed with the delinquent ad valorem taxes in the foreclosure proceedings and foreclosed and collected as a part of such proceedings in the same manner as the delinquent ad valorem taxes. In any event, if three years have elapsed since the special assessment, fee or charge has been placed on the tax roll for collection and the assessment, fee or charge remains unpaid, it may be included in the next foreclosure proceeding and foreclosed and collected as part of such proceeding. [Amended by 1965 c.344 §41]

Source: Section 312.010 — When real property subject to tax foreclosure; listing other charges with taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 308.234 — OR Code / Title 29 / Chapter 308 / Section 308.234
308.234 Record of last appraisal
Status: in_force

The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule. [1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161]

Source: Section 308.234 — Record of last appraisal; Department of Revenue to approve methods of appraisal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.405 — OR Code / Title 29 / Chapter 307 / Section 307.405
307.405 Pollution control facilities
Status: in_force

(1) A pollution control facility or facilities which have been constructed in accordance with the requirements of ORS 468.165 (Application for certification of pollution control facilities) (1), and have been certified by the Environmental Quality Commission pursuant to ORS 468.170 (Action on application) are exempt to the extent of the highest percentage figure certified by the Environmental Quality Commission as the portion of the actual cost properly allocable to the prevention, control or reduction of pollution. The exemption shall be allowed only if the taxpayer is a corporation organized under ORS chapter 62 or 65, or any predecessor to ORS chapter 62 relating to incorporation of cooperative associations, or is a subsequent transferee of such a corporation. If the subsequent transferee is organized under other than ORS chapter 62 or 65, the exemption shall only be allowed if the transfer occurs after the expiration of five years from the date of original certification by the commission.

(2) To qualify for the ad valorem tax relief:

(a) The pollution control facility must be erected, constructed or installed in connection with the trade or business conducted by the taxpayer on Oregon property owned or leased by said taxpayer.

(b) The taxpayer must be the owner of the trade or business that utilizes Oregon property requiring a pollution control facility to prevent or minimize pollution or a person who, as a lessee under a written lease or pursuant to a written agreement, conducts the trade or business that operates or utilizes such property and who by the terms of such lease or agreement is obliged to pay the ad valorem taxes on such property. As used in this subsection, “owner” includes a contract purchaser.

(3) The ad valorem exemption of a facility shall expire, in any event, 20 years from the date of its first certification for any owner or lessee by the Environmental Quality Commission.

(4) Upon any sale, exchange, or other disposition of a facility, notice thereof shall be given to the Environmental Quality Commission who shall revoke the certification covering such facility as of the date of such disposition. The transferee may apply for a new certificate under ORS 468.170 (Action on application) , but the number of years of ad valorem tax exemption that may be claimed by the transferee is the remainder of the exemption period specified in subsection (3) of this section.

(5) If the facility also functions to prevent pollution from operations conducted on other property owned or leased by the taxpayer the Environmental Quality Commission shall state in its certification of the facility the percentage of the facility used to prevent pollution from such qualifying trade or business conducted on such qualifying property. The exemption from ad valorem taxes under this section shall be limited to such percentage of the value of the facility. [1967 c.592 §13; 1969 c.340 §1; 1971 c.678 §1; 1973 c.831 §7; 1977 c.795 §9; 1987 c.596 §1; 1989 c.802 §1]

Source: Section 307.405 — Pollution control facilities; qualifications; expiration; revocation; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.167 — OR Code / Title 29 / Chapter 316 / Section 316.167
316.167 Withholding of tax required
Status: in_force

(1) Every employer at the time of the payment of wages to any employee shall deduct and retain from the wages an amount determined by the Department of Revenue under ORS 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) . However, in the case of wages paid to an employee whose services to the employer consist solely of labor in connection with the planting, cultivating or harvesting of seasonal agricultural crops, the employer may elect to withhold two percent of the total wages paid without regard to any exemption from withholding requirements.

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

(3) With the approval of the Oregon Department of Administrative Services, the department may enter into contracts with banking institutions including but not limited to Federal Reserve Banks, incorporated banks, trust companies, domestic building and loan associations, savings and loan associations or credit unions authorizing them to receive as financial agents of the department any tax required to be withheld and paid to the department. [1969 c.493 §25; 1975 c.394 §1; 1977 c.604 §2; 1982 s.s.1 c.1 §1; 2019 c.134 §2]

Source: Section 316.167 — Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.259 — OR Code / Title 29 / Chapter 308a / Section 308a.259
308A.259 Disqualification of homesite
Status: in_force

(1) A homesite shall be disqualified from assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) and shall be assessed at the assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) if the dwelling:

(a) Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species; or

(b) Intentionally left blank —Ed.

(A) Is not being used in conjunction with farm use; and

(B) Is used for a nonfarm purpose; however, vacancy does not constitute a change in use.

(2) If a homesite becomes disqualified from special assessment under the provisions of subsection (1) of this section, except for establishing a nonfarm dwelling pursuant to ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) , no additional tax shall be imposed following disqualification. The remaining qualifying portion of the parcel shall be valued as specially assessed.

(3) If the owner establishes a nonfarm dwelling in an exclusive farm use zone under ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) , additional taxes shall be imposed as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [Formerly 308.378]

Source: Section 308A.259 — Disqualification of homesite , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 319.275 — OR Code / Title 29 / Chapter 319 / Section 319.275
319.275 Liability for taxes, interest and penalties when person importing fuel does not hold license
Status: in_force

(1) A person who is not a licensed dealer shall not accept or receive motor vehicle or aircraft fuel in this state from a person who imports motor vehicle or aircraft fuel who does not hold a valid motor vehicle fuel dealer license in this state. If a person who is not a licensed dealer accepts or receives motor vehicle fuel or aircraft fuel from a person who imports motor vehicle fuel or aircraft fuel and does not hold a valid motor vehicle fuel dealer license in this state, the purchaser or receiver shall be liable for all taxes, interest and penalties contained in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(2) A licensed dealer who accepts or receives motor vehicle fuel or aircraft fuel in this state from a person who imports motor vehicle or aircraft fuel who does not hold a valid dealer license in this state shall pay the tax imposed by ORS 319.020 (Monthly statement by dealer) to the Department of Transportation upon the first sale, use or distribution of the motor vehicle fuel or aircraft fuel. [1987 c.610 §22; 1991 c.863 §§18a,21a]

Source: Section 319.275 — Liability for taxes, interest and penalties when person importing fuel does not hold license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.416 — OR Code / Title 29 / Chapter 323 / Section 323.416
323.416 Appeals to Tax Court
Status: in_force

(1) Except as otherwise provided in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) An appeal to the Oregon Tax Court under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [1977 c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43; 2003 c.804 §25a]

Source: Section 323.416 — Appeals to Tax Court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.356 — OR Code / Title 29 / Chapter 317 / Section 317.356
317.356 Basis on disposition of asset
Status: in_force

(1) Upon the taxable sale, exchange or disposition of any asset, federal taxable income shall be increased or decreased by an amount that will reflect one or more of the following:

(a) The difference in basis that results from the difference in depreciation, depletion or other cost recovery, or expense claimed under section 179 of the Internal Revenue Code, allowed or allowable on the Oregon return and that allowed or allowable on the federal return for that asset;

(b) The difference in basis that results when a taxpayer has taken a federal credit that requires as a condition of the use of the federal credit the reduction of the basis of an asset, and the federal credit is not allowable for Oregon purposes;

(c) The difference in basis as a result of any deferral of gain that has been granted under federal tax law but not under Oregon law or granted under Oregon law but not granted under federal law;

(d) The difference in basis under federal and Oregon tax law at the time the asset was acquired; or

(e) For certain health care service contractors for which federal tax exempt status was denied by section 501(m) of the Internal Revenue Code, any adjustment to the basis of an asset for purposes of calculating federal taxable gain or loss on sale, exchange or other disposition as permitted by the Tax Reform Act of 1986.

(2) There shall be added to or subtracted from federal taxable income any amount necessary to carry out the purposes of subsection (1) of this section. [1983 c.162 §26; 1985 c.802 §24; 1987 c.293 §45e; 1993 c.726 §44; 2001 c.114 §41]

Source: Section 317.356 — Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.290 — OR Code / Title 29 / Chapter 319 / Section 319.290
319.290 Limitation on applications for refunds
Status: in_force

Applications for refunds made under ORS 319.280 (Refunds generally) , 319.320 (Refund of tax on fuel used in operation of vehicles over certain roads or private property) and 319.330 (Refunds to purchasers of fuel for aircraft) must be filed with the Department of Transportation before the expiration of 15 months from the date of purchase or invoice, except that unused fuel reported as an ending inventory on any claim may be included in a subsequent claim if presented not later than 15 months from the filing date of the claim which established the inventory. All applications for refunds based upon exportation of motor vehicle fuel from this state in the fuel supply tank of a motor vehicle must be filed with the department before the expiration of 15 months from the last day of the month in which the fuel was used, or before the expiration of 15 months from the date of an assessment for unpaid tax by the state in which the fuel was used. [Amended by 1955 c.730 §9; 1963 c.257 §3; 1979 c.344 §5]

Source: Section 319.290 — Limitation on applications for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.320 — OR Code / Title 29 / Chapter 307 / Section 307.320
307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
Status: in_force

The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203 (Zoning ordinances establishing exclusive farm use zones) , or timber described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under the provisions of ORS 307.010 (Definitions of “land” and “real property” for state property tax laws) . [1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a]

Source: Section 307.320 — Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.780 — OR Code / Title 29 / Chapter 319 / Section 319.780
319.780 Assessing tax and penalty upon failure to make report
Status: in_force

(1) If any user or seller fails to make a report required by ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(2) The department shall give to the user or seller written notice of the assessment in the manner prescribed by ORS 319.760 (Assessment of deficiency) (3). [Amended by 1959 c.188 §27]

Source: Section 319.780 — Assessing tax and penalty upon failure to make report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.413 — OR Code / Title 29 / Chapter 308 / Section 308.413
308.413 Confidential information furnished under ORS 308.411
Status: in_force

(1) Any information furnished to the county assessor or to the Department of Revenue under ORS 308.411 (Appraisal and real market valuation of industrial plants) which is obtained upon the condition that it be kept confidential shall be confidential records of the office in which the information is kept, except as follows:

(a) All information furnished to the county assessor shall be available to the department and all information furnished to the department shall be available to the county assessor.

(b) All information furnished to the county assessor or department shall be available to any reviewing authority in any subsequent appeal.

(c) The department may publish statistics based on the information furnished if the statistics are so classified as to prevent the identification of the particular industrial plant.

(2) The Department of Revenue shall make rules governing the confidentiality of information under this section.

(3) Each officer or employee of the Department of Revenue or the office of the county assessor to whom disclosure or access of the information made confidential under subsection (1) of this section is given, prior to beginning employment or the performance of duties involving such disclosure, shall be advised in writing of the provisions of this section and ORS 308.990 (Penalties) (5) relating to penalties for the violation of this section, and shall as a condition of employment or performance of duties execute a certificate for the department or the assessor in a form prescribed by the department, stating in substance that the person has read this section and ORS 308.990 (Penalties) (5), that these sections have been explained to the person and that the person is aware of the penalties for violation of this section. [1981 c.139 §3]

Note: See note under 308.408 (“Industrial plant” defined) .

Source: Section 308.413 — Confidential information furnished under ORS 308.411; exception; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.870 — OR Code / Title 29 / Chapter 319 / Section 319.870
319.870 Results of investigations to be private
Status: in_force

It is unlawful for the Department of Transportation, or any person having an administrative duty under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , to divulge the business affairs, operations, or information obtained by an investigation of records and equipment of any user or other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law. However, the department may authorize examination of such reports by, and the giving of information therein contained to other state officers, or tax officers of another state or the federal government if a reciprocal arrangement exists.

Source: Section 319.870 — Results of investigations to be private , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.375 — OR Code / Title 29 / Chapter 307 / Section 307.375
307.375 Type of corporation to which exemption under ORS 307.370 applicable
Status: repealed

The exemption provided in ORS 307.370 (Property of nonprofit homes for elderly persons) may be permitted only as to a corporation organized and operated only for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons, that:

(1) Is organized not for profit, pursuant to ORS chapter 65 or any statute repealed by chapter 580, Oregon Laws 1959;

(2) Receives not less than 95 percent of its operating gross income, excluding any investment income, solely from payments for living, medical, recreational and social services and facilities, paid by or on behalf of elderly persons using the facilities of such corporation;

(3) Permits no part of its net earnings to inure to the benefit of any private stockholder or individual; and

(4) Provides in its articles or other governing instrument that, upon dissolution, the assets remaining after satisfying all lawful debts and liabilities shall be distributed to one or more corporations exempt from taxation under this chapter as corporations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to the State of Oregon. [1969 c.587 §3]

Source: Section 307.375 — Type of corporation to which exemption under ORS 307.370 applicable , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.092 — OR Code / Title 29 / Chapter 307 / Section 307.092
307.092 Property of housing authority
Status: in_force

(1) As used in this section, “property of a housing authority” includes, but is not limited to:

(a) Property that is held under lease or lease purchase agreement by the housing authority; and

(b) Property of a partnership, nonprofit corporation or limited liability company for which the housing authority is a general partner, limited partner, director, member, manager or general manager, if the property is leased or rented to persons of lower income for housing purposes.

(2) Intentionally left blank —Ed.

(a) The property of a housing authority is declared to be public property used for essential public and governmental purposes and, upon compliance with ORS 307.162 (Claiming exemption) , the property and the housing authority are exempt from all taxes and special assessments of the city, the county, the state or any political subdivision of the city, county or state.

(b) In lieu of taxes or special assessments, the authority may agree to make payments to the city, county or political subdivision for improvements, services and facilities furnished by the city, county or political subdivision for the benefit of a housing project, but in no event may the payments exceed the estimated cost to the city, county or political subdivision of the improvements, services or facilities furnished.

(3) Notwithstanding subsection (2) of this section, property of a housing authority that is commercial property leased to a taxable entity is not exempt from taxation and special assessments under this section. [Formerly 456.225; 2007 c.606 §4; 2013 c.193 §25]

Source: Section 307.092 — Property of housing authority; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.866 — OR Code / Title 29 / Chapter 307 / Section 307.866
307.866 Decertification of project
Status: in_force

(1) Intentionally left blank —Ed.

(a) During the period in which property of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (Partial property tax exemption) (1)(a), if all or a portion of the project has been decertified under ORS 307.861 (Monitoring of certified projects) , the property is disqualified from partial exemption to the extent of the decrease in the exemption multiplier identified under ORS 307.861 (Monitoring of certified projects) (3)(a)(B) or (C) for property in the project dedicated to residential uses or low income residential housing, respectively, as set forth in the notice of decertification.

(b) During the period in which the land of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (Partial property tax exemption) (1)(b), if all or a portion of the project has been decertified under ORS 307.861 (Monitoring of certified projects) , the land is disqualified from partial exemption to the same extent as property in the project dedicated to low income residential housing is disqualified, as determined under paragraph (a) of this subsection.

(2) Notwithstanding ORS 307.864 (Partial property tax exemption) , there shall be added to the general property tax roll for the tax year next following decertification described in subsection (1) of this section, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the taxes assessed against the property and land granted partial exemption under ORS 307.864 (Partial property tax exemption) and the taxes that would have been assessed against the property and land but for the partial exemption for each of the years, not to exceed the last 10 years, during which the property and land were partially exempt from taxation under ORS 307.864 (Partial property tax exemption) .

(3) Notwithstanding ORS 307.864 (Partial property tax exemption) , if, after a period of partial exemption under ORS 307.864 (Partial property tax exemption) has terminated, the city or county that designated the zone in which the project is located discovers that the property or land of a vertical housing development project was granted partial exemption to which the project was not entitled, additional taxes may be collected as provided in subsection (2) of this section, except that the number of years for which the additional taxes may be collected shall be reduced by one year for each year that has elapsed since the year the property or land was last granted partial exemption, beginning with the earliest year for which additional taxes are due.

(4) The assessment and tax rolls shall show potential additional tax liability for all property and land granted partial exemption under ORS 307.864 (Partial property tax exemption) .

(5) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2013 c.193 §20; 2017 c.326 §9; 2021 c.476 §6]

Source: Section 307.866 — Decertification of project; disqualification from exemption; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.122 — OR Code / Title 29 / Chapter 308a / Section 308a.122
308A.122 Effect of requalification on potential additional taxes
Status: in_force

If during the period specified in ORS 308A.119 (Abatement) , the farmland again meets the gross income or other requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) , the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) , for farm use special assessment. If satisfied that the requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) have been met, the assessor shall restore farm use special assessment to the land. The potential additional taxes for all years not already abated under ORS 308A.119 (Abatement) shall continue as a potential liability against the land under ORS 308A.119 (Abatement) and 308A.706 (Circumstances when additional taxes are deferred) , except that each oldest year of potential liability shall abate as the total of all other years of potential additional tax liability for prior years reaches five. [Formerly 308.406]

Source: Section 308A.122 — Effect of requalification on potential additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.356 — OR Code / Title 29 / Chapter 311 / Section 311.356
311.356 Receipt and notation by tax collector of property tax payments
Status: in_force

(1) After receipt of the tax roll each year the tax collector shall receive and receipt for all moneys received for taxes and other amounts charged on such roll, and for each payment, shall note on the tax roll at the appropriate property assessment the following:

(a) The date payment was received.

(b) The amount of the payment.

(c) The discount allowed, if any.

(d) The interest charged, if any.

(e) The number of the receipt issued for such payment.

(2) Except as provided under subsection (3)(a) and (c) of this section, the tax collector shall credit all payments of property taxes as follows:

(a) First, to the payment of any taxes assessed against and due on the property for which the payment was made, paying first the earliest such taxes due on that property; and

(b) Second, to the payment of taxes assessed on any other property which have by any means become a lien against the property for which the payment was made.

(3) Intentionally left blank —Ed.

(a) Payments of property taxes made by the state on behalf of tax-deferred homestead property under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) shall be credited to the current tax year.

(b) At the election of the taxpayer, payments of property taxes made by the taxpayer on behalf of tax-deferred homestead property under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) shall be credited as provided in subsection (2) of this section, except that the payments shall be credited first to the payment of taxes that are not qualified to be deferred under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) (1) or as a result of a determination of ineligibility made pursuant to ORS 311.689 (Certification of continuing eligibility) , paying first the earliest of such taxes due on that property.

(c) Notwithstanding any contrary direction from the taxpayer, the tax collector shall credit payments of property taxes to the latest year for which taxes are due on the property for which payment is made if:

(A) The payment is made by a payer who is a mortgagee, beneficiary under a deed of trust or vendor under a land sales contract and who pays taxes on behalf of any taxpayer; and

(B) The mortgagee, beneficiary or vendor directs that the payment be credited to the latest year for which taxes are due on the property; and

(C) The mortgagee, beneficiary or vendor includes in the payment submitted with the direction given under subparagraph (B) of this paragraph only the amounts for the payment of taxes on one or more properties for which delinquent taxes are owed and does not include in that payment taxes on property for which no delinquent taxes are owed.

(d) If the mortgagee, beneficiary or vendor does not direct the tax collector as to the application of taxes being paid, then the tax collector shall apply all payments as provided under subsection (2) of this section.

(4) The tax collector may, for convenience, divide the tax roll, as payments are made, into two portions, and file each separately, one portion containing the paid accounts and another portion containing the unpaid accounts. From time to time, and no later than the receipt of the next year’s tax roll, the tax collector shall compute and indicate on the tax roll the unpaid balance of taxes for each property assessment. [1965 c.344 §23 (enacted in lieu of 311.355); 1985 c.162 §6; 1987 c.219 §1; 1987 c.529 §3; 1989 c.601 §1; 1993 c.313 §2; 1999 c.22 §2; 2011 c.723 §20; 2012 c.13 §2; 2015 c.309 §9]

Source: Section 311.356 — Receipt and notation by tax collector of property tax payments; crediting payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.131 — OR Code / Title 29 / Chapter 316 / Section 316.131
316.131 Credit allowed to nonresident for taxes paid to state of residence
Status: in_force

(1) A nonresident shall be allowed a credit against the taxes otherwise due under this chapter for income taxes imposed by and paid to the state of residence (not including any preference, alternative or minimum tax) on income taxable under this chapter, subject to the following conditions:

(a) The credit shall be allowed only if the state of residence either:

(A) Does not tax the income of residents of this state derived from sources within that state; or

(B) Allows residents of this state a credit against income taxes imposed by that state on income for tax paid or payable under this chapter.

(b) The credit may not be allowed for taxes paid to a state that allows its residents a credit against the taxes imposed by that state for income tax paid or payable under this chapter irrespective of whether its residents are allowed a credit against the taxes imposed by this chapter for income taxes paid to that state.

(c) Credit shall be allowed only for the proportion of the taxes paid to the state of residence (not including preference, alternative or minimum taxes) as the adjusted gross income taxable under this chapter and also subject to taxes in the state of residence bears to the entire adjusted gross income upon which the taxes paid to the state of residence are imposed.

(d) The credit may not exceed the proportion of the tax payable under this chapter that the modified adjusted gross income subject to tax in the state of residence and also taxable under this chapter bears to the entire modified adjusted gross income of the taxpayer.

(2) For purposes of this section, the amount of income taxes paid to another state includes the taxpayer’s pro rata share of any taxes on, or according to, or measured by, income or profits paid or accrued that were paid by an S corporation.

(3) Notwithstanding subsection (1) of this section, credit may not be allowed under this section for taxes paid by a nonresident on qualifying compensation.

(4) As used in this section:

(a) “Modified adjusted gross income” means federal adjusted gross income as modified by this chapter and the other laws of this state applicable to personal income taxation.

(b) “Qualifying compensation” has the meaning given that term in section 1, chapter 559, Oregon Laws 2005.

(c) “State” means a state, district, territory or possession of the United States. [1991 c.838 §5; 2001 c.9 §2; 2005 c.559 §6]

Source: Section 316.131 — Credit allowed to nonresident for taxes paid to state of residence; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.415 — OR Code / Title 29 / Chapter 319 / Section 319.415
319.415 Estimate of tax on fuel used for boats
Status: in_force

(1) On or before July 15 of each year, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the State Marine Board, shall determine the amount of the motor vehicle fuel tax imposed under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) during the preceding fiscal year with respect to fuel purchased and used to operate or propel motor boats. The amount determined shall be reduced by the amount of any refunds for motor boats used for commercial purposes actually paid during the preceding year on account of ORS 319.280 (Refunds generally) (1)(a).

(2) Intentionally left blank —Ed.

(a) The Oregon Department of Administrative Services shall estimate the amount of fuel described in subsection (1) of this section that is used to operate or propel motor boats by conducting a statistically valid, unbiased, independent survey of boat owners. The survey shall be conducted once every four years and shall be designed to estimate the average daily fuel consumption by motor boats and the total days of motor boat use per year. The survey shall be used to determine the amount of the transfer required by subsection (3) of this section for the first transfer that occurs after the survey is completed. If the tax rate changes during the fiscal year, the amount of tax to be transferred shall be prorated based on the percentage of total motor boat use taking place during each tax period.

(b) In years when no survey is conducted, the amount to be transferred under subsection (3) of this section shall be calculated by multiplying the per boat fuel consumption factors from the preceding survey by the number of motor boats as shown by the annual actual count of boat registrations. The resulting amount, in gallons per year, shall be the basis for the determination of the amount to be transferred.

(c) The survey required by paragraph (a) of this subsection shall be developed by a research department within Oregon State University, in consultation with the State Marine Board and the Department of Transportation. The Oregon Department of Administrative Services shall contract for the development and conduct of the survey, and the costs shall be paid by the Department of Transportation. Costs paid by the Department of Transportation may be deducted from the amount transferred to the State Marine Board and to the Oregon Business Development Department under subsection (3) of this section.

(3) The Oregon Department of Administrative Services shall certify the amount of the estimate made under subsection (1) of this section, as reduced by refunds, to the Department of Transportation, to the State Marine Board, to the Oregon Business Development Department and to the State Treasurer. Thereupon, that amount shall be transferred from the Department of Transportation Driver and Motor Vehicle Suspense Account to the:

(a) Boating Safety, Law Enforcement and Facility Account created under ORS 830.140 (Boating Safety, Law Enforcement and Facility Account) , and is continuously appropriated to the State Marine Board for the purposes for which the moneys in the Boating Safety, Law Enforcement and Facility Account are appropriated; and

(b) Marine Navigation Improvement Fund established under ORS 777.267 (Marine Navigation Improvement Fund) , and is continuously appropriated to the Oregon Business Development Department for the Oregon Infrastructure Finance Authority for the purposes of paying for portions of the cost of maintenance dredging projects undertaken with equipment owned by the State of Oregon at publicly owned ports and marinas.

(4) Of the amounts transferred under subsection (3) of this section, two cents per gallon of fuel shall first be transferred to the Marine Navigation Improvement Fund and the remaining amounts shall be transferred to the Boating Safety, Law Enforcement and Facility Account. [1985 c.152 §4; 1993 c.741 §30; 1999 c.296 §1; 2005 c.22 §227; 2015 c.767 §96; 2017 c.750 §86]

Source: Section 319.415 — Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 321.367 — OR Code / Title 29 / Chapter 321 / Section 321.367
321.367 Forestland management
Status: in_force

(1) The State Forester shall identify all of the forestlands that fail to meet the minimum stocking required under ORS 527.610 (Short title) to 527.770 (Good faith compliance with best management practices not violation of water quality standards) and that are therefore underproductive as described under ORS 526.455 (Definitions for ORS 526.450 to 526.475) .

(2) At any time the State Forester has reason to believe that forestland is not being managed as forestland, the State Forester shall review the owner’s management plan, if any, and inspect the property. Subject to subsection (5) of this section, the State Forester shall advise the owner as prescribed in subsection (3) of this section if the State Forester determines the land is not being managed in accordance with a plan that provides for:

(a) Regeneration of all suitable nonstocked land;

(b) Maintenance of a free-to-grow condition;

(c) Protection from fire, insects, disease, animal damage, undesirable vegetative competition; and

(d) Final harvest.

(3) Intentionally left blank —Ed.

(a) The State Forester shall advise the owner that the land is not being managed in accordance with a plan that meets the criteria set forth in subsection (2) of this section and that a plan for the land that does meet the criteria must be developed and activated within one year after the date of the advisement.

(b) At the request of the owner, the State Forester shall assign a forester or provide a listing of foresters to assist the owner in developing and implementing an appropriate management plan for the land.

(c) As soon as practicable after the time indicated in the advisement has expired, the State Forester shall view the land to determine if the land is being managed in accordance with a plan that meets the criteria set forth in subsection (2) of this section. If, upon inspection, the State Forester finds that the land is not being so managed, the State Forester shall notify the owner and the county assessor.

(4) The county assessor, upon receipt of the notice from the State Forester, shall cease to treat that land as forestland under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) and shall value the land as prescribed under ORS 308.146 (Determination of maximum assessed value and assessed value) and 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) .

(5) If at the time that the State Forester views the land under subsection (3)(c) of this section, it is determined that a change in ownership has occurred, the State Forester shall notify the new owner as required under subsection (3) of this section in the manner of the original notification.

(6) When the owner of land disqualified from forestland assessment provides satisfactory information to the State Forester of subsequent action taken to correct the deficiency resulting in the disqualification of land, or provides an acceptable management plan to correct such deficiency, the State Forester shall so indicate to the county assessor. The assessor shall then assess the land under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) , if the land is otherwise qualified for such assessment.

(7) The State Forester shall adopt rules necessary to carry out the purposes of this section. [1977 c.892 §28a; 1979 c.454 §5; 1983 c.669 §1; 1987 c.158 §53; 1991 c.854 §7; 1993 c.801 §38b; 2003 c.621 §19; 2005 c.94 §103]

Source: Section 321.367 — Forestland management; effect of failure to manage forestland in accordance with management plan; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308.490 — OR Code / Title 29 / Chapter 308 / Section 308.490
308.490 Determining value of homes for elderly persons
Status: in_force

(1) The Legislative Assembly finds that ordinary methods of determining the assessed value of real property, particularly by consideration of the cost of replacing a structure with a similar and comparable one of equivalent utility, are not appropriate with respect to property of nonprofit homes for elderly persons, operated by corporations described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) . The Legislative Assembly declares that the benefits inherent in operation of these homes, especially in the housing and care furnished to elderly persons for whom this state and its political subdivisions otherwise might be responsible, justifies the use of criteria set out in subsection (2) of this section.

(2) In determining the assessed value of the property of a nonprofit home for elderly persons, operated by a corporation described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) , the county assessor shall not take into account considerations of replacement cost, but shall consider:

(a) The amount of money or money’s worth for which the property may be exchanged within a reasonable period of time under conditions in which both parties to the exchange are able, willing and reasonably well informed.

(b) The gross income that reasonably could be expected from the property if leased or rented to the public generally, less annual operating expenses, reserves for replacements and insurance, depreciation and taxes.

(c) The relative supply and demand for similar properties.

(d) The relative value of the location of the property. [1969 c.587 §8; 1981 c.624 §12; 1983 s.s. c.5 §7; 1991 c.459 §138; 1997 c.541 §202]

Source: Section 308.490 — Determining value of homes for elderly persons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.380 — OR Code / Title 29 / Chapter 312 / Section 312.380
312.380 Effect of failure to issue certificate of sale prior to 1939
Status: in_force

The failure to issue a certificate of sale, as such, in any tax foreclosure proceeding before June 14, 1939, shall not in any manner affect such proceedings.

Source: Section 312.380 — Effect of failure to issue certificate of sale prior to 1939 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 319.080 — OR Code / Title 29 / Chapter 319 / Section 319.080
319.080 Additional bond or deposit
Status: in_force

The Department of Transportation may require a dealer to give a new or additional surety bond or to deposit additional securities of the character specified in ORS 319.060 (Deposit in lieu of bond) if, in its opinion, the security of the surety bond theretofore filed by the dealer, or the market value of the properties deposited as security by the dealer, becomes impaired or inadequate. Upon failure of the dealer to give the new or additional surety bond or to deposit additional securities within 10 days after being requested so to do by the department, the department forthwith shall cancel the license of the dealer.

Source: Section 319.080 — Additional bond or deposit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.054 — OR Code / Title 29 / Chapter 315 / Section 315.054
315.054 Federal tax credits allowable only as specified
Status: in_force

No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under ORS chapter 314, 316, 317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317 or 318. [1993 c.730 §4 (enacted in lieu of 316.107)]

Source: Section 315.054 — Federal tax credits allowable only as specified , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.740 — OR Code / Title 29 / Chapter 311 / Section 311.740
311.740 Definitions for ORS 311.740 to 311.780
Status: in_force

As used in ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) :

(1) “Commissioners” means the county court, board of county commissioners or other governing body of a county.

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

(3) “Disaster area” means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to be a disaster area.

(4) “Land” means agricultural land or rangeland under farm use as defined in ORS 215.203 (Zoning ordinances establishing exclusive farm use zones) or 308A.056 (Definition of “farm use.”) .

(5) “Taxes” means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll against land as defined in this section.

(6) “Taxpayer” means the person or persons who pay taxes upon land as defined in this section. [1977 c.695 §1; 1999 c.314 §67]

Source: Section 311.740 — Definitions for ORS 311.740 to 311.780 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 309.990 — OR Code / Title 29 / Chapter 309 / Section 309.990
309.990 Penalties
Status: in_force

Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 (Examining summaries) that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27; 2005 c.94 §60]

Source: Section 309.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 315.616 — OR Code / Title 29 / Chapter 315 / Section 315.616
315.616 Additional providers who may qualify for credit
Status: in_force

A resident or nonresident individual who is certified as eligible under ORS 442.561 (Certifying individuals licensed under ORS chapter 679 for tax credit) , 442.562 (Certifying podiatrists for tax credit) , 442.563 (Certifying certain individuals providing rural health care for tax credit) or 442.564 (Certifying optometrists for tax credit) , and is licensed as a physician under ORS chapter 677, licensed as a physician assistant under ORS chapter 677, licensed as a nurse practitioner under ORS chapter 678, licensed as a certified registered nurse anesthetist under ORS chapter 678, licensed as a dentist under ORS chapter 679 or licensed as an optometrist under ORS 683.010 (Definitions for ORS 683.010 to 683.310) to 683.340 (Duty to report prohibited conduct) is entitled to the tax credit described in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) even if not a member of the hospital medical staff if the Office of Rural Health certifies that the individual:

(1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and

(2) Intentionally left blank —Ed.

(a) If a physician or a physician assistant, can cause a patient to be admitted to the hospital;

(b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) (1); or

(c) If an optometrist, has consulting privileges with a hospital listed in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) (1). This paragraph does not apply to an optometrist who qualifies as a “frontier rural practitioner,” as defined by the Office of Rural Health. [Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12]

Source: Section 315.616 — Additional providers who may qualify for credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 310.222 — OR Code / Title 29 / Chapter 310 / Section 310.222
310.222 Computation of 1997 Measure 50 reduction and supplemental statutory reduction
Status: in_force

(1) Upon receipt of all certifications made under ORS 310.220 (Assessor certification to Department of Revenue) , the Department of Revenue shall compute:

(a) A statewide constitutional reduction percentage for pre-reduction Measure 50 taxes so as to achieve a statewide average reduction in Measure 50 taxes of 17 percent; and

(b) A supplemental statutory reduction percentage so as to achieve a statewide average reduction of 17 percent in all of the following taxes:

(A) Pre-reduction Measure 50 taxes;

(B) Taxes used to pay qualified obligations of the taxing districts, if the qualified obligations consist of local government pension and disability plan obligations;

(C) Urban renewal taxes other than urban renewal taxes used to pay principal and interest on bonded indebtedness; and

(D) An operating tax levy approved by voters prior to December 5, 1996, and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election:

(i) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or

(ii) That was the general election in an even-numbered year.

(2) The department shall compute a constitutional reduction percentage for Measure 50 taxes by comparing the total statewide pre-reduction Measure 50 tax amount with the total statewide Measure 47 comparison tax amount and calculating the statewide percentage by which the total Measure 47 comparison tax amount is less than the total pre-reduction Measure 50 tax amount.

(3) If the statewide reduction percentage for Measure 50 taxes determined under subsection (1) of this section equals 17 percent, the constitutional reduction percentage for each district shall equal the percentage certified to the district under ORS 310.220 (Assessor certification to Department of Revenue) . The department shall proceed to calculate the supplemental statutory reduction under subsection (6) of this section.

(4) If the statewide reduction percentage for Measure 50 taxes determined under subsection (1) of this section is greater than 17 percent, each taxing district’s preliminary reduction percentage shall be multiplied by a fraction, the numerator of which is the percentage point difference between the statewide reduction percentage and 17 percent, and the denominator of which is the statewide reduction percentage. The product shall then be subtracted from the preliminary reduction percentage to obtain the taxing district’s constitutional reduction percentage. The department shall then calculate the supplemental statutory reduction under subsection (6) of this section.

(5) If the statewide reduction percentage for Measure 50 taxes determined under subsection (1) of this section is less than 17 percent, each taxing district’s preliminary reduction percentage shall be multiplied by a fraction, the numerator of which is the percentage point difference between the statewide reduction percentage and 17 percent, and the denominator of which is the statewide reduction percentage. The product shall then be added to the preliminary reduction percentage to obtain the constitutional reduction percentage for the district. The department shall then calculate the supplemental statutory reduction under subsection (6) of this section.

(6) Intentionally left blank —Ed.

(a) Following the determination made under subsection (3), (4) or (5) of this section, the department shall compute a supplemental statutory reduction percentage so that the statewide total amount of all of the taxes described in subsection (1)(b) of this section is reduced by 17 percent, using the procedure in this subsection.

(b) The department shall compute a statewide total amount of the taxes certified under ORS 310.220 (Assessor certification to Department of Revenue) (6), (7) and (8), and shall multiply this amount by 17 percent.

(c) The supplemental reduction shall be the percentage equivalent of a fraction, the numerator of which is the amount calculated under paragraph (b) of this section and the denominator of which is the statewide total pre-reduction Measure 50 tax amount plus the total amount of taxes certified under ORS 310.220 (Assessor certification to Department of Revenue) (6), (7) and (8).

(d) For each taxing district, the department shall:

(A) Add the supplemental reduction percentage to the constitutional reduction percentage determined for the district under subsection (3), (4) or (5) of this section to determine a total reduction percentage for taxes that are subject to constitutional reduction; and

(B) Reduce the district’s other taxes that were certified by the assessor under ORS 310.220 (Assessor certification to Department of Revenue) (6), (7) and (8) by the supplemental statutory reduction percentage.

(7) Intentionally left blank —Ed.

(a) If the statewide constitutional reduction percentage no longer equals 17 percent after the department estimates compression of Measure 50 taxes on a code area basis, the department shall recalculate the constitutional reduction percentages as described in subsections (4) and (5) of this section until the statewide reduction percentage equals 17 percent. Constitutional reduction percentages for each district shall be finally determined prior to any determination of supplemental statutory reduction.

(b) The reduction percentages determined under this section shall be adjusted so that the appropriate pre-compression rate is the rate used under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) .

(8) The department shall certify to the assessor:

(a) The constitutional reduction percentages and reduction amounts for each district as determined under subsections (3), (4) and (5) of this section; and

(b) The statutory reduction percentages and reduction amounts determined under subsection (6) of this section. [1997 c.541 §29]

Source: Section 310.222 — Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 319.990 — OR Code / Title 29 / Chapter 319 / Section 319.990
319.990 Penalties
Status: in_force

(1) Any person who violates any of the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , or any person who makes any false statement in any statement required by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) for the refund of any money or tax as provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , commits a Class B misdemeanor.

(2) Violation of ORS 319.180 (Payment of tax) (6) or 319.694 (Penalty for delinquency in remitting tax) (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 (Theft in the third degree) to 164.057 (Aggravated theft in the first degree) .

(3) Violation of any provision of ORS 319.240 (Exemption of export fuel) (4) and (5) is a Class B misdemeanor.

(4) Violation of any provision of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) is a Class A misdemeanor. [Amended by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987 c.907 §15; 1999 c.769 §15; 2011 c.597 §181]

Source: Section 319.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 310.208 — OR Code / Title 29 / Chapter 310 / Section 310.208
310.208 1997-1998 urban renewal certification
Status: in_force

(1) Notwithstanding ORS 457.440 (Computation of amounts to be raised from property taxes) , for the tax year beginning July 1, 1997, an urban renewal agency shall certify to the assessor for each urban renewal plan the amount that would have been certified under ORS 457.440 (Computation of amounts to be raised from property taxes) (1995 Edition) and the other laws of this state applicable to the certification as set forth in Oregon Revised Statutes (1995 Edition) and as further modified by the laws of this state applicable to the tax year beginning July 1, 1997, other than:

(a) Section 11, Article XI of the Oregon Constitution, and the other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50 (1997)); and

(b) ORS 310.212 (Measure 47 comparison taxes) to 310.242 (1997-1998 compression of consolidated rates) .

(2) If the urban renewal plan is an existing urban renewal plan, as defined in ORS 457.010 (Definitions) , the urban renewal agency shall include in the certification a notice of a potential special levy made by the municipality, as defined in ORS 457.010 (Definitions) , as permitted under section 11 (16), Article XI of the Oregon Constitution, in an amount to be subsequently determined under ORS 310.240 (Calculation of taxes imposed on urban renewal increment for 1997-1998) (4). If the urban renewal plan is not an existing urban renewal plan, no special levy described in this subsection shall be made.

(3) For purposes of making the certification described in this section, the real market value of property shall be determined as provided in section 11 (11)(a)(A), Article XI of the Oregon Constitution. [1997 c.541 §23]

Source: Section 310.208 — 1997-1998 urban renewal certification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 319.675 — OR Code / Title 29 / Chapter 319 / Section 319.675
319.675 Seller’s report to department
Status: in_force

Except as provided in ORS 319.692 (Quarterly reports if average monthly tax under $300) , the seller of fuel for use in a motor vehicle shall report to the Department of Transportation on or before the 20th day of each month, the amount of fuel sold, during the preceding calendar month, subject to the tax imposed under ORS 319.530 (Imposition of tax) or exempt from the tax imposed under ORS 319.530 (Imposition of tax) pursuant to ORS 319.535 (Special use fuel license fee) and such other information pertaining to fuel handled as the department may require. The department may prescribe the form of the report. The seller shall deliver the report to the department in the manner provided by the department by rule. [1959 c.188 §14; 1963 c.226 §6; 2011 c.101 §3; 2014 c.13 §5]

Source: Section 319.675 — Seller’s report to department; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.766 — OR Code / Title 29 / Chapter 314 / Section 314.766
314.766 Tax on built-in gain
Status: in_force

(1) If, for any taxable year beginning in the recognition period, an S corporation has a net recognized built-in gain, there is hereby imposed a tax on the income of such corporation for such taxable year.

(2) The amount of the tax imposed under subsection (1) of this section shall be computed by applying the rate of tax specified in ORS 317.061 (Tax rate) to the net recognized built-in gain of the S corporation for the taxable year.

(3) The tax imposed under subsection (1) shall be considered a tax imposed under ORS chapter 317 or 318, whichever is applicable, and shall be returned, estimated, assessed and collected and otherwise treated in the same manner as the tax imposed under ORS chapter 317 or 318. The allocation and apportionment rules of this chapter and ORS chapter 305 apply to the income subject to the tax imposed under this section. The proceeds from the tax shall be distributed in the same manner as the tax imposed under ORS chapter 317 or 318, whichever is applicable.

(4) ORS 317.476 (Net losses of prior years) , 317.478 (Pre-change and built-in losses) and 317.479 (Limitation on use of preacquisition losses to offset built-in gain) shall not apply to the tax imposed under this section. Notwithstanding ORS 314.762 (Taxation of S corporation) (2)(c), any net operating loss carryforward arising in a taxable year for which the corporation was a C corporation shall be allowed for purposes of the tax imposed under this section as a deduction against the net recognized built-in gain of the S corporation for the taxable year. For purposes of determining the amount of any such loss which may be carried to any of the 15 subsequent taxable years, the amount of the net recognized built-in gain shall be treated as taxable income.

(5) Intentionally left blank —Ed.

(a) Except for estimated and other advance tax payments and except as provided under paragraph (b) of this subsection, no credits shall be allowed against the tax imposed under this section.

(b) Notwithstanding ORS 314.762 (Taxation of S corporation) (2)(c), any credit carryforward under ORS chapter 317 or 318 arising in a taxable year for which the corporation was a C corporation shall be allowed as a credit against the tax imposed under this section in the same manner as if it were the tax imposed under ORS chapter 317 or 318.

(6) To the extent applicable, the definitions, special rules and interpretations and other provisions of section 1374 of the Internal Revenue Code that relate to the measurement of built-in gain shall apply to the tax imposed under this section. [Formerly 314.740]

Source: Section 314.766 — Tax on built-in gain , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.263 — OR Code / Title 29 / Chapter 305 / Section 305.263
305.263 Order requiring filing report or return
Status: in_force

(1) If a person fails to file a report or return within 60 days of the time prescribed by any tax law administered by the Department of Revenue, the department may petition the Oregon Tax Court for an order requiring the person to file the report or return or to show cause why the person is not required to file the report or return.

(2) Within 10 days after the filing of the petition, the tax court shall enter an order directing the person to file the report or return or to appear and show cause why no report or return is required to be filed. The petition and order shall be served upon the person in the manner provided by law for service of a complaint filed in the tax court. Not later than 20 days after service, the person shall:

(a) File the requested report or return with the department;

(b) Request from the court an order granting reasonable time within which to file the requested report or return with the department; or

(c) File with the court an answer to the petition showing cause why such report or return is not required to be filed.

(3) Intentionally left blank —Ed.

(a) If an answer is filed, the court shall set the matter for hearing within 20 days from the filing of the answer, and shall determine the matter in an expeditious manner, consistent with the rights of the parties.

(b) If the person fails to answer within the time prescribed, or if the person fails to obey any order entered by the tax court under this section, such failure is punishable as contempt of court.

(4) An appeal may be taken to the Supreme Court as provided in ORS 305.445 (Appeals to Supreme Court) , from an order of the tax court made and entered after a hearing and determination under subsection (3) of this section.

(5) Costs shall be awarded to the prevailing party. [1985 c.266 §3]

Source: Section 305.263 — Order requiring filing report or return; show cause; contempt; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.651 — OR Code / Title 29 / Chapter 307 / Section 307.651
307.651 Definitions for ORS 307.651 to 307.687
Status: in_force

As used in ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) , unless the context requires otherwise:

(1) “Governing body” means the city legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) .

(2) “Qualified dwelling unit” means a dwelling unit that, at the time an application is filed pursuant to ORS 307.667 (Application for exemption) , has a market value for the land and improvements of no more than 120 percent, or a lesser percentage as adopted by the governing body by resolution, of the median sales price of dwelling units located within the city.

(3) “Single-unit housing” means a structure having one or more dwelling units that:

(a) Is, or will be, upon purchase, rehabilitation or completion of construction, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197, 197A and 227.

(b) If newly constructed, is completed within two years after application for exemption is approved under ORS 307.674 (Application, approval and denial procedures) .

(c) Is designed for each dwelling unit within the structure to be purchased by and lived in by one person or one family.

(d) Has one or more qualified dwelling units within the single-unit housing.

(e) Is not a floating home, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870) , or a manufactured structure, other than a manufactured home described in ORS 197.307 (8)(a) to (f) (2021 Edition).

(4) “Structure” does not include the land or any site development made to the land, as those terms are defined in ORS 307.010 (Definitions of “land” and “real property” for state property tax laws) . [Formerly 458.005; 2011 c.354 §8; 2013 c.426 §1; 2017 c.294 §1; 2019 c.585 §22; 2021 c.528 §9; 2022 c.54 §16]

Source: Section 307.651 — Definitions for ORS 307.651 to 307.687 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.755 — OR Code / Title 29 / Chapter 311 / Section 311.755
311.755 Time for payment
Status: in_force

When the area in which the land is located ceases to become a disaster area, the deferred taxes will be due and payable as follows:

(1) One-fifth (20 percent) of the deferred taxes shall be payable on or before November 15 of the year following the close of the calendar year in which the termination of the disaster area designation has occurred and November 15 of each year thereafter.

(2) Interest shall accrue against the unpaid taxes and shall be paid with each one-fifth payment for the period of time the taxes have remained unpaid at the rate provided in ORS 311.775 (Notice of deferral to assessor by department) .

(3) The amounts designated in subsections (1) and (2) of this section shall be paid directly to the Department of Revenue on or before November 15 of each year in which they are due.

(4) If the amounts falling due as provided in this section are not paid on the indicated due date, such amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.771 (Liens) .

(5) All moneys collected by the department pursuant to this section shall be deposited into the General Fund. [1977 c.695 §4]

Source: Section 311.755 — Time for payment; interest on deferred taxes; delinquency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.841 — OR Code / Title 29 / Chapter 307 / Section 307.841
307.841 Definitions for ORS 307.841 to 307.867
Status: in_force

As used in ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) :

(1) “Construction” means the development of land and the construction of improvements to land, and may be further defined by the city or county that designated the vertical housing development zone under ORS 307.844 (Zone designation) .

(2) “Displacement” means a situation in which a household is forced to move from its current residence due to conditions that affect the residence or the immediate surroundings of the residence and that:

(a) A reasonable person would consider to be beyond the household’s ability to prevent or control;

(b) Occur despite the household’s having met all previously imposed conditions of occupancy; and

(c) Make continued occupancy of the residence by the household unaffordable, hazardous or impossible.

(3) “Low income residential housing” means housing that is restricted to occupancy by persons or families whose income is no greater than 80 percent of area median income, adjusted for family size, as determined by the Housing and Community Services Department.

(4) “Nonresidential use” means any use that is not exclusively residential use.

(5) “Rehabilitation” means repair or replacement of improvements, including fixtures, or land developments, the cost of which equals at least 20 percent of the real market value of the improvements or land developments being repaired or replaced, and may be further defined by the city or county that designated the zone.

(6) “Vertical housing development project” or “project” means the construction or rehabilitation of a multiple-story building, or a group of buildings, including at least one multiple-story building, so that a portion of the project is to be used for nonresidential uses and a portion of the project is to be used for residential uses.

(7) “Vertical housing development zone” or “zone” means an area that has been designated a vertical housing development zone under ORS 307.844 (Zone designation) . [Formerly 285C.450; 2015 c.507 §1; 2017 c.326 §1; 2021 c.476 §1]

Source: Section 307.841 — Definitions for ORS 307.841 to 307.867 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.575 — OR Code / Title 29 / Chapter 323 / Section 323.575
323.575 Administration and enforcement
Status: in_force

The Department of Revenue shall administer and enforce ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . The department is authorized to establish those rules and procedures for the implementation and enforcement of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) that are consistent with its provisions and considered necessary and appropriate. [1985 c.816 §28; 2003 c.804 §44]

Source: Section 323.575 — Administration and enforcement; rules and procedures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.038 — OR Code / Title 29 / Chapter 317 / Section 317.038
317.038 Computation of Oregon taxable history
Status: in_force

(1) Nothing contained in this chapter shall be construed to require a corporation to include an item of income, or to permit a corporation to deduct an expense item, more than once in computing Oregon taxable income.

(2) The changes to the corporate excise and income tax laws by chapter 162, Oregon Laws 1983, shall not be applied to preclude a corporation from taking into account a deduction or a loss to which it otherwise would be entitled.

(3) The changes to the corporate excise and income tax laws by chapter 162, Oregon Laws 1983, shall not be applied to preclude a corporation from including income which it otherwise would be required to include. [1983 c.162 §40; 1985 c.802 §21e]

Source: Section 317.038 — Computation of Oregon taxable history , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.281 — OR Code / Title 29 / Chapter 315 / Section 315.281
315.281 Definitions for credit allowed for sale of publicly supported housing
Status: in_force

As used in ORS 315.281 (Definitions for credit allowed for sale of publicly supported housing) to 315.291 (Calendar year limitation on credits allowed all taxpayers) :

(1) “Affordability restriction” has the meaning given that term in ORS 456.250 (Definitions for ORS 456.250 to 456.267) .

(2) “Identity of interest” means a relationship in which a purchaser and seller are related by blood or marriage or are affiliated through a business relationship.

(3) “Publicly supported housing” has the meaning given that term in ORS 456.250 (Definitions for ORS 456.250 to 456.267) .

(4) “Qualifying sale” means any sale of publicly supported housing to a purchaser that enters into a recorded affordability restriction agreement governing the use of the housing that:

(a) Applies to publicly supported housing on or before the expiration of the right of first refusal under ORS 456.262 (Offers by qualified purchasers) (3)(d); and

(b) Adopts affordability restrictions for a period of at least 30 years that:

(A) For dwelling units of the participating property that were subject to an expired or expiring affordability restriction, extend those expired or expiring restrictions, except in cases where the affordability restriction was based on a project-based rental assistance program which has been terminated by the issuing agency; or

(B) For any other dwelling units, require rental rates for the housing to be affordable under federal rental affordability standards to households earning 80 percent of the area median income. [2023 c.490 §18]

Source: Section 315.281 — Definitions for credit allowed for sale of publicly supported housing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 315.237 — OR Code / Title 29 / Chapter 315 / Section 315.237
315.237 Employee and dependent scholarship program payments
Status: in_force

(1) As used in this section, “qualified scholarship” means a scholarship that meets the criteria set forth or incorporated into the letter of employee and dependent scholarship program certification issued under ORS 348.618 (Requirements for program certification application) .

(2) A credit against the taxes otherwise due under ORS chapter 316 is allowed to a resident employer (or, if the taxpayer is a corporation that is an employer, under ORS chapter 317 or 318) that has received:

(a) Program certification under ORS 348.618 (Requirements for program certification application) ; and

(b) Tax credit certification under ORS 348.621 (Requirements for tax credit certification application) for the calendar year in which the tax year of the taxpayer begins.

(3) The amount of the credit allowed to a taxpayer under this section shall equal 50 percent of the amount of qualified scholarship funds actually paid to or on behalf of qualified scholarship recipients during the tax year.

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

(5) The credit allowed to a taxpayer for a tax year under this section may not exceed $50,000.

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

(7) 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 by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(c) 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) .

(8) The credit shall be claimed on the form and in the time and manner in which the department shall prescribe. If the taxpayer is required to do so by the department, the taxpayer shall file a copy of the letter of tax credit certification with the taxpayer’s return for the tax year in which a credit under this section is claimed. [2001 c.475 §8; 2011 c.637 §102; 2019 c.384 §10]

Note: Section 24, chapter 913, Oregon Laws 2009, provides:

Sec. 24. Except as provided in ORS 315.237 (Employee and dependent scholarship program payments) (6), a credit may not be claimed under ORS 315.237 (Employee and dependent scholarship program payments) for tax years beginning on or after January 1, 2030. [2009 c.913 §24; 2013 c.750 §17; 2019 c.579 §29; 2023 c.490 §11]

Source: Section 315.237 — Employee and dependent scholarship program payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 310.202 — OR Code / Title 29 / Chapter 310 / Section 310.202
310.202 Definitions for ORS 310.200 to 310.242
Status: repealed

As used in ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) :

(1) “Local option taxes” means taxes described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution, and does not include serial levies or continuing levies first imposed in the tax year beginning July 1, 1997, that merely replace serial or one-year levies imposed in the tax year beginning July 1, 1996.

(2) “Measure 5 assessed value rate” means the rate determined under ORS 310.238 (Rate conversion) .

(3) “Measure 5 imposed tax estimate” means the amount determined under ORS 310.210 (Measure 5 imposed tax estimate) solely for purposes of tax reduction distribution and is not the amount of tax actually to be imposed on property for the tax year.

(4) “Measure 5 value” means the real market value of taxable property that is not subject to special assessment or the specially assessed value of property subject to special assessment.

(5) “Measure 47 comparison taxes” means taxes calculated under ORS 310.212 (Measure 47 comparison taxes) . The Legislative Assembly is expressly not adopting by reference any provision of repealed Ballot Measure 47 (1996) under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) .

(6) “Operating taxes” has the meaning given that term in ORS 310.055 (Operating taxes) .

(7) “Permanent rate limit on operating taxes” means a taxing district’s maximum rate of operating taxes allowed under section 11 (3), Article XI of the Oregon Constitution.

(8) “Pre-reduction Measure 50 taxes” means the amount determined by subtracting those taxes not subject to reduction under section 11 (3), Article XI of the Oregon Constitution, from the Measure 5 imposed tax estimate.

(9) “Qualified taxing district obligations” means any portion of a local taxing district levy that is used to repay:

(a) Principal and interest for any bond issued before December 5, 1996, and secured by a pledge or explicit commitment of ad valorem property taxes or a covenant to levy or collect ad valorem property taxes;

(b) Principal and interest for any other formal, written borrowing of moneys executed before December 5, 1996, for which ad valorem property tax revenues have been pledged or explicitly committed, or that are secured by a covenant to levy or collect ad valorem property taxes;

(c) Principal and interest for any bond issued to refund an obligation described in paragraph (a) or (b) of this subsection; or

(d) Local government pension and disability plan obligations that commit ad valorem property taxes and the ad valorem property taxes imposed to fulfill those obligations.

(10) “Statutory rate limit on operating taxes” means the maximum rate of operating taxes that may be imposed after supplemental statutory reduction under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) (6).

(11) “Urban renewal increment” has the meaning given the term “increment” in ORS 457.010 (Definitions) . [1997 c.541 §21; 2003 c.46 §25]

Source: Section 310.202 — Definitions for ORS 310.200 to 310.242 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 323.555 — OR Code / Title 29 / Chapter 323 / Section 323.555
323.555 Warehouse records
Status: in_force

Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the Department of Revenue for inspection. The records shall show the name and address of the consignee, the date, the quantity of tobacco products delivered and any other information the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products. [1985 c.816 §26; 2003 c.804 §41]

Source: Section 323.555 — Warehouse records; inspection; contents; preservation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 320.310 — OR Code / Title 29 / Chapter 320 / Section 320.310
320.310 Records and statements
Status: in_force

Every transient lodging tax collector shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax imposed under ORS 320.305 (Rate and computation of tax) . The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 320.305 (Rate and computation of tax) . [2003 c.818 §3; 2013 c.610 §5]

Source: Section 320.310 — Records and statements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 316.149 — OR Code / Title 29 / Chapter 316 / Section 316.149
316.149 Evidence of eligibility for credit
Status: in_force

Evidence of payments made or expenses incurred that form the basis of the credit allowed under ORS 316.147 (Definitions for ORS 316.147 to 316.149) to 316.149 (Evidence of eligibility for credit) shall be submitted to the Department of Revenue in accordance with any rules adopted by the department relative to the submission of evidence of such payments. [1979 c.494 §4]

Source: Section 316.149 — Evidence of eligibility for credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).