ORS § 316.157 — OR Code / Title 29 / Chapter 316 / Section 316.157
316.157 Credit for retirement income
Status: in_force

(1) In the case of an eligible individual, there shall be allowed as a credit against the taxes otherwise due under this chapter for the taxable year an amount equal to the lesser of the tax liability of the taxpayer or nine percent of net pension income.

(2) For purposes of this section:

(a) “Eligible individual” means any individual who is receiving pension income and who has attained 62 years of age before the close of the taxable year.

(b) “Household income” means the aggregate income of the taxpayer and the spouse of the taxpayer who reside in the household, that was received during the taxable year for which a credit is claimed, except that “household income” does not include Social Security benefits received by the taxpayer or the spouse of the taxpayer.

(c) “Income” means “adjusted gross income” as defined in the federal Internal Revenue Code, as amended and in effect on December 31, 2022, even when the amendments take effect or become operative after that date, relating to the measurement of taxable income of individuals, estates and trusts, with the following modifications:

(A) There shall be added to adjusted gross income the following items of otherwise exempt income:

(i) The gross amount of any otherwise exempt pension less return of investment, if any.

(ii) Child support received by the taxpayer.

(iii) Inheritances.

(iv) Gifts and grants, the sum of which are in excess of $500 per year.

(v) Amounts received by a taxpayer or spouse of a taxpayer for support from a parent who is not a member of the taxpayer’s household.

(vi) Life insurance proceeds.

(vii) Accident and health insurance proceeds, except reimbursement of incurred medical expenses.

(viii) Personal injury damages.

(ix) Sick pay that is not included in federal adjusted gross income.

(x) Strike benefits excluded from federal gross income.

(xi) Worker’s compensation, except for reimbursement of medical expense.

(xii) Military pay and benefits.

(xiii) Veteran’s benefits.

(xiv) Payments received under the federal Social Security Act that are excluded from federal gross income.

(xv) Welfare payments, except as follows:

(I) Payments for medical care, drugs and medical supplies, if the payments are not made directly to the welfare recipient;

(II) In-home services authorized and approved by the Department of Human Services; and

(III) Direct or indirect reimbursement of expenses paid or incurred for participation in work or training programs.

(xvi) Nontaxable dividends.

(xvii) Nontaxable interest not included in federal adjusted gross income.

(xviii) Rental allowance paid to a minister that is excluded from federal gross income.

(xix) Income from sources without the United States that is excluded from federal gross income.

(B) Adjusted gross income shall be increased due to the disallowance of the following deductions:

(i) The amount of the net loss, in excess of $1,000, from all dispositions of tangible or intangible properties.

(ii) The amount of the net loss, in excess of $1,000, from the operation of a farm or farms.

(iii) The amount of the net loss, in excess of $1,000, from all operations of a trade or business, profession or other activity entered into for the production or collection of income.

(iv) The amount of the net loss, in excess of $1,000, from tangible or intangible property held for the production of rents, royalties or other income.

(v) The amount of any net operating loss carryovers or carrybacks included in federal adjusted gross income.

(vi) The amount, in excess of $5,000, of the combined deductions or other allowances for depreciation, amortization or depletion.

(vii) The amount added or subtracted, as required within the context of this section, for adjustments made under ORS 316.680 (Modification of taxable income) (2)(d) and 316.707 (Computation of depreciation of property under federal law) to 316.737 (Amount specially taxed under federal law to be included in computation of state taxable income) .

(C) “Income” does not include the following:

(i) Any governmental grant that must be used by the taxpayer for rehabilitation of the homestead of the taxpayer.

(ii) Any refund of Oregon personal income taxes that were imposed under this chapter.

(d) “Net pension income” means:

(A) For eligible individuals filing a joint return, the lesser of the pension income of the eligible individuals received during the taxable year or the excess, if any, of $15,000 over the sum of the following amounts:

(i) Any Social Security benefits received by the eligible individual, or by the spouse of the individual, during the taxable year; and

(ii) The excess, if any, of household income over $30,000.

(B) For an eligible individual filing a return other than a joint return, the lesser of the pension income of the eligible individual received during the taxable year or the excess, if any, of $7,500 over the sum of the following amounts:

(i) Any Social Security benefits received by the eligible individual during the taxable year; and

(ii) The excess, if any, of household income over $15,000.

(e) “Pension income” means income included in Oregon taxable income from:

(A) Distributions from or pursuant to an employee pension benefit plan, as defined in section 3(2) of the Employee Retirement Income Security Act of 1974, which satisfies the requirements of section 401 of the Internal Revenue Code;

(B) Distributions from or pursuant to a public retirement system of this state or a political subdivision of this state, or a public retirement system created by an Act of this state or a political subdivision of this state, or the public retirement system of any other state or local government;

(C) Distributions from or pursuant to a federal retirement system created by the federal government for any officer or employee of the United States, including any person retired from service in the United States Civil Service, the Armed Forces of the United States or any agency or subdivision thereof;

(D) Distributions or withdrawals from or pursuant to an eligible deferred compensation plan which satisfies the requirements of section 457 of the Internal Revenue Code;

(E) Distributions or withdrawals from or pursuant to an individual retirement account, annuity or trust or simplified employee pension which satisfies the requirements of section 408 of the Internal Revenue Code; and

(F) Distributions or withdrawals from or pursuant to an employee annuity, including custodial accounts treated as annuities, subject to section 403 (a) or (b) of the Internal Revenue Code.

(f) “Social Security benefits” means Social Security benefits, as defined in section 86 of the Internal Revenue Code (Title II Social Security or tier 1 railroad retirement benefits).

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

(4) If a change in the status of the eligible individual from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with subsection (1) of this section. [1991 c.823 §5; 1997 c.839 §13; 1999 c.90 §12; 2001 c.660 §39; 2015 c.348 §19; 2015 c.480 §9; 2016 c.33 §22; 2017 c.315 §24; 2017 c.527 §22; 2018 c.101 §22; 2019 c.319 §23; 2021 c.456 §23; 2022 c.83 §23; 2023 c.171 §23]

Note: Section 36, chapter 913, Oregon Laws 2009, provides:

Sec. 36. A credit may not be claimed under ORS 316.157 (Credit for retirement income) for tax years beginning on or after January 1, 2026. [2009 c.913 §36; 2013 c.750 §9; 2019 c.579 §27]

Source: Section 316.157 — Credit for retirement income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.153 — OR Code / Title 29 / Chapter 317 / Section 317.153
317.153 Qualified research activities
Status: in_force

A taxpayer may elect to claim the credit allowed under ORS 317.152 (Qualified research activities credit) or the credit allowed under ORS 317.154 (Alternative qualified research activities credit) , but may not claim both credits in the same tax year. The election shall be made in the manner and within the time adopted by the Department of Revenue by rule. [1989 c.911 §3]

Source: Section 317.153 — Qualified research activities; election between credits; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 317.710 — OR Code / Title 29 / Chapter 317 / Section 317.710
317.710 Corporation tax return requirements
Status: in_force

(1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section.

(2) If the corporation is a member of an affiliated group of corporations making a consolidated federal return, it shall file a return and determine its Oregon taxable income as provided in ORS 317.715 (Tax return of corporation in affiliated group making consolidated federal return) . The corporation’s tax liability shall be joint and several with any other corporation that is included in a consolidated state return with the corporation under subsection (5) of this section.

(3) If the corporation makes a separate return for federal income tax purposes, it shall file a separate return under this chapter. The corporation shall determine its Oregon taxable income and tax liability separately from any other corporation.

(4) For purposes of subsection (3) of this section, if the corporation is not subject to taxation under the Internal Revenue Code a return for federal income tax purposes includes any form of return required to be made in lieu of an income tax return under the Internal Revenue Code or regulations thereunder.

(5) Intentionally left blank —Ed.

(a) Except as otherwise provided in this section, if two or more corporations subject to taxation under this chapter are members of the same affiliated group making a consolidated federal return and are members of the same unitary group, they shall file a consolidated state return.

(b) If any corporation that is a member of an affiliated group is permitted or required to determine its Oregon taxable income on a separate basis under ORS 314.667 (Additional methods to determine extent of business activity in this state) , or if any corporation is permitted or required by statute or rule to use different apportionment factors than a corporation with which it is affiliated, the corporation may not be included in a consolidated state return under paragraph (a) of this subsection.

(c) Whenever two or more corporations are required to file a consolidated state return under paragraph (a) of this subsection, any reference in this chapter to a corporation for purposes of deriving Oregon taxable income shall be treated as a reference to all corporations that are included in the consolidated state return.

(d) A corporation that would not be a member of an affiliated group filing a consolidated state return based solely on the application of section 1504(b)(4) of the Internal Revenue Code must be included in the consolidated state return filed by the affiliated group.

(6) If so directed by the department, by rule or instructions on the state tax return form, every corporation required to make a return under this chapter shall also file with the return a true copy of the corporation’s federal income tax return for the same taxable year. For purposes of this subsection, the corporation’s federal income tax return includes a consolidated federal return for an affiliated group of which the corporation is a member. The department may, by rule or instructions, permit a corporation to submit specified excerpts from its federal return in lieu of submitting a copy of the entire federal return. The federal return or any part thereof required to be filed with the state return is incorporated in and shall be a part of the state return.

(7) Intentionally left blank —Ed.

(a) Each foreign or alien insurer and each domestic insurer owned and controlled, directly or indirectly, by one or more foreign insurers:

(A) Shall determine its Oregon taxable income under ORS 317.650 (Insurers) to 317.665 (Oregon net losses of insurer in prior years) ;

(B) Shall make a return of the tax imposed by this chapter on a separate basis; and

(C) May not be included in a consolidated state return.

(b) An interinsurance and reciprocal exchange and its attorney in fact with respect to its attorney in fact net income as a corporate attorney in fact acting as attorney in compliance with ORS 731.458 (Exchange of reciprocal or interinsurance contracts) , 731.462 (Nonassessable policies of reciprocal insurer) , 731.466 (Power of attorney for reciprocal insurer) and 731.470 (Attorney for reciprocal insurer) for the reciprocal or interinsurance exchange may file a consolidated return under the circumstances in the manner and subject to the rules adopted by the department.

(8) The Department of Revenue may prescribe by rule the method by which a consolidated state return shall be filed under this section. [1984 c.1 §2; 1985 c.802 §29; 1995 c.786 §21; 2009 c.401 §1; 2017 c.316 §2; 2021 c.528 §16]

Source: Section 317.710 — Corporation tax return requirements; application to insurers; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.785 — OR Code / Title 29 / Chapter 316 / Section 316.785
316.785 Income derived from exercise of Indian fishing rights
Status: in_force

Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income. [1989 c.625 §5]

Source: Section 316.785 — Income derived from exercise of Indian fishing rights , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.306 — OR Code / Title 29 / Chapter 308a / Section 308a.306
308A.306 Application for open space use assessment
Status: in_force

An owner of land desiring current open space use assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classification is requested, the current open space use or uses of the land, and shall designate the paragraph of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) (1) under which each such use falls. The application shall include such other information as is reasonably necessary to properly classify an area of land under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) with a verification of the truth thereof. Applications shall be made to the county assessor during the calendar year preceding the first assessment year for which such classification is requested. If the ownership of all property included in the application remains unchanged, a new application is not required after the first year for which application was made and approved. [Formerly 308.750]

Source: Section 308A.306 — Application for open space use assessment; contents of application; filing; reapplication , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.275 — OR Code / Title 29 / Chapter 305 / Section 305.275
305.275 Persons who may appeal due to acts or omissions
Status: in_force

(1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) , if all of the following criteria are met:

(a) The person must be aggrieved by and affected by an act, omission, order or determination of:

(A) The Department of Revenue in its administration of the revenue and tax laws of this state;

(B) A county property value appeals board other than an order of the board;

(C) A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment;

(D) A tax collector; or

(E) A local government in its administration of a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3), if the person first exhausts all administrative remedies provided before the local government.

(b) The act, omission, order or determination must affect the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(c) There is no other statutory right of appeal for the grievance.

(2) Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(3) If a taxpayer may appeal to the property value appeals board under ORS 309.100 (Petitions for reduction of property value) , then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 (Petitions for reduction of property value) or from an order of the board that certain corrections, additions to or changes in the roll be made.

(4) A county assessor who is aggrieved by an order of the county property value appeals board may appeal from the order as provided in this section, ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) . [1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3; 2023 c.29 §2; 2023 c.313 §1]

Note: The amendments to 305.275 (Persons who may appeal due to acts or omissions) by section 2, 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, including amendments by section 1, chapter 313, Oregon Laws 2023, is set forth for the user’s convenience.

305.275 (Persons who may appeal due to acts or omissions) . (1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) , if all of the following criteria are met:

(a) The person must be aggrieved by and affected by an act, omission, order or determination of:

(A) The Department of Revenue in its administration of the revenue and tax laws of this state;

(B) A county board of property tax appeals other than an order of the board;

(C) A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment;

(D) A tax collector; or

(E) A local government in its administration of a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3), if the person first exhausts all administrative remedies provided before the local government.

(b) The act, omission, order or determination must affect the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(c) There is no other statutory right of appeal for the grievance.

(2) Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(3) If a taxpayer may appeal to the board of property tax appeals under ORS 309.100 (Petitions for reduction of property value) , then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 (Petitions for reduction of property value) or from an order of the board that certain corrections, additions to or changes in the roll be made.

(4) A county assessor who is aggrieved by an order of the county board of property tax appeals may appeal from the order as provided in this section, ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) .

Source: Section 305.275 — Persons who may appeal due to acts or omissions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.673 — OR Code / Title 29 / Chapter 311 / Section 311.673
311.673 State liens against tax-deferred property
Status: in_force

(1) The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as other real property tax liens except that the lien of mortgages, trust deeds or security interests that is filed, recorded or noted on any certificate of title or in any record maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 (Ownership document contents) to 446.646 (Department of Consumer and Business Services rules) prior in time to the attachment of the lien for deferred taxes shall be prior to the liens for deferred taxes.

(2) The deferred property tax lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the department if the department prevails in a foreclosure action under this section. The court may award reasonable attorney fees to a defendant who prevails in a foreclosure action under this section if the court determines that the department had no objectively reasonable basis for asserting the claim or no reasonable basis for appealing an adverse decision of the trial court.

(3) Receipts from foreclosure proceedings shall be credited in the same manner as other repayments of deferred property taxes under ORS 311.701 (Senior Property Tax Deferral Revolving Account) .

(4) This section applies only to deferred property tax liens arising prior to October 3, 1989. [1977 c.160 §15; 1981 c.897 §47; 1983 c.550 §13; 1985 c.140 §1; 1989 c.948 §1; 1995 c.526 §1; 1995 c.696 §20; 2007 c.363 §1]

Source: Section 311.673 — State liens against tax-deferred property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.703 — OR Code / Title 29 / Chapter 321 / Section 321.703
321.703 Legislative findings and declarations
Status: in_force

(1) The Legislative Assembly finds that:

(a) Oregon forests are dynamic ecosystems that make vital contributions to all Oregonians. Environmental benefits of forests include habitats for diverse life forms, clean and oxygenated air, clean, filtered and recycled water and stabilized productive soil. Economic benefits of forests include renewable raw material for paper and wood products used by everyone in daily living. Social benefits of forests include scenic landscapes and vistas, open space, solitude and outdoor recreation.

(b) Healthy productive forests provide a sustainable flow of goods, services, values and products.

(c) Private family and nonindustrial forestlands are important parts of the forest resource base of this state. Private family and nonindustrial forestlands make major contributions to the economy of this state and provide many other social and environmental benefits.

(d) Because of the wide array of management goals and objectives that apply to private family and nonindustrial forestlands, these forestlands provide a great range of valuable forest diversity across the landscape of this state.

(e) Many lower gradient streams, which are key components of numerous watersheds and are extremely important for some aquatic species, flow through private family and nonindustrial forestlands.

(f) The interests of this state, its residents and its future residents are best served by sustainable forest practices and taxing policies that encourage maintaining and establishing diverse forest resources for watersheds, commerce, recreation and stabilized employment levels. These practices and policies prevent shifts in population and encourage the processing of forest products within Oregon.

(g) Timber on private land that is managed on a sustainable basis should be treated as a crop and not taxed as real property.

(h) A tax imposed at the time of harvest coincides with the cash flow of small timber operations and recognizes the hazards and uncertainties involved in growing a long-term timber crop on a sustainable basis.

(2) The Legislative Assembly declares the purposes of the small tract forestland tax option program established under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) are to:

(a) Impose property taxes on forestland values that are annually determined and adjusted as described in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) and then specially assessed; and

(b) Impose a severance tax on the harvesting of timber from small tract forestland in order to:

(A) Recognize the long-term nature of the forest crop and foster the public policy of this state to encourage the growing and harvesting of timber;

(B) Protect the public welfare by ensuring that the people of this state and future generations will have the benefits to be derived from the continuous production of forest products from privately held small tract forestland;

(C) Promote the public policy of this state to encourage forestry and the restocking of forestlands in order to provide present and future benefits, including but not limited to water supply enhancement, erosion prevention, wildlife habitat, scenic and recreational opportunities and needed forest products;

(D) Produce revenues for local taxing districts;

(E) Match the incidence of taxation with the realization of the economic benefits of harvest; and

(F) Encourage the establishment of new forests on denuded, nonstocked or underproducing forestland. [2003 c.454 §2; 2017 c.315 §28]

Source: Section 321.703 — Legislative findings and declarations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317.504 — OR Code / Title 29 / Chapter 317 / Section 317.504
317.504 Date return considered filed or advance payment considered made
Status: in_force

A return filed before the last day prescribed by law for the filing thereof shall be considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed shall be considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue. [Formerly 317.395]

Source: Section 317.504 — Date return considered filed or advance payment considered made , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.655 — OR Code / Title 29 / Chapter 314 / Section 314.655
314.655 Determination of property factor
Status: in_force

(1) For purposes of ORS 317.391 (Small city business development exemption) , the property factor is a fraction, the numerator of which is the average value of the taxpayer’s real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer’s real and tangible personal property owned or rented and used during the tax period.

(2) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.

(3) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the Department of Revenue may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer’s property. [1965 c.152 §§11,12,13; 2001 c.793 §3; 2001 c.933 §2; 2009 c.842 §2]

Source: Section 314.655 — Determination of property factor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 324.410 — OR Code / Title 29 / Chapter 324 / Section 324.410
324.410 Prohibited conduct
Status: in_force

(1) 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 this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter:

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

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

(c) Supply any false or fraudulent information.

(2) A person or an officer or employee of a corporation or a member or employee of a partnership who violates subsection (1) of this section is liable to a civil penalty of not more than $10,000, to be recovered by the Attorney General, in the name of the state, in any court of competent jurisdiction. The penalty provided in this subsection shall be in addition to all other penalties in this chapter. [1981 c.889 §19]

Source: Section 324.410 — Prohibited conduct; civil penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 317.122 — OR Code / Title 29 / Chapter 317 / Section 317.122
317.122 Insurers
Status: in_force

(1) A credit against taxes imposed by this chapter shall be allowed insurers for the gross premium tax paid on fire insurance premiums in accordance with ORS 731.820 (Gross premium tax on fire insurance premiums) .

(2) A credit against the taxes otherwise due under this chapter shall be allowed to an insurer. The amount of the credit shall be the lesser of:

(a) The amount of any assessments paid by the insurer during the tax year pursuant to ORS 656.612 (Assessments for department activities) ; or

(b) The total profit attributable to the workers’ compensation line of business, net of reinsurance and including all investment gain attributable to the workers’ compensation line of business, determined in the manner prescribed under ORS 731.574 (Annual financial statement) by the Director of the Department of Consumer and Business Services, with the modifications under ORS 317.655 (Taxable income of insurer) attributable to the workers’ compensation line of business, and then apportioned in accordance with ORS 317.660 (Allocation of net income where insurer has both in-state and out-of-state business) and multiplied by the corporate tax rate set forth in ORS 317.061 (Tax rate) . In making the apportionment under ORS 317.660 (Allocation of net income where insurer has both in-state and out-of-state business) for purposes of this paragraph, the insurance sales factor shall be determined using only items attributable to the workers’ compensation line of business. [Formerly 317.076; 1995 c.786 §14; 2007 c.716 §2]

Note: Section 20, chapter 913, Oregon Laws 2009, provides:

Sec. 20. (1) A credit may not be claimed under ORS 317.122 (Insurers) (1) for tax years beginning on or after January 1, 2018.

(2) A credit may not be claimed under ORS 317.122 (Insurers) (2) for tax years beginning on or after January 1, 2014. [2009 c.913 §20; 2011 c.730 §4; 2013 c.750 §46]

Source: Section 317.122 — Insurers; amounts paid for certain taxes and assessments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308a.083 — OR Code / Title 29 / Chapter 308a / Section 308a.083
308A.083 Potential additional tax liability
Status: in_force

In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A.113 (Disqualification of exclusive farm use zone farmland) or 308A.116 (Disqualification of nonexclusive farm use zone farmland) . [1999 c.314 §12]

Source: Section 308A.083 — Potential additional tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 310.242 — OR Code / Title 29 / Chapter 310 / Section 310.242
310.242 1997-1998 compression of consolidated rates
Status: in_force

(1) For each property, the assessor shall adjust the pre-compression consolidated rates for each category determined under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) including any special levy under ORS 310.240 (Calculation of taxes imposed on urban renewal increment for 1997-1998) (5) (and as further modified by ORS 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) ) to be rates per $1,000 of real market value.

(2) The assessor shall compare the pre-compression consolidated rates for each category as modified under subsection (1) of this section with the rate of $5 per $1,000 of real market value of the property for the public school system category and $10 per $1,000 of real market value of the property for the other government operations category.

(3) If a pre-compression consolidated category rate for a property, as modified under subsection (1) of this section, exceeds the $5 or $10 per $1,000 category rate limits set forth in subsection (2) of this section (whichever is applicable), the consolidated category rate shall be compressed as provided in subsection (4) or (5) of this section.

(4) Intentionally left blank —Ed.

(a) If local option taxes in the category for which compression is being determined have been adopted by one or more taxing districts that impose taxes on the property, the reduction ratio shall be calculated under this subsection and applied only to the local option taxes imposed on the property.

(b) The numerator of the reduction ratio shall be the amount obtained, but not less than zero, by subtracting the property’s pre-compression consolidated category rate of ad valorem property taxes that are not local option taxes from the maximum rate of ad valorem property taxes for the category.

(c) The denominator for the reduction ratio shall be the total rate of all local option taxes for the category.

(d) The assessor shall multiply the reduction ratio determined under this subsection by the rate of each local option tax in the category to which the property is subject. After reduction, the assessor shall recompute:

(A) The rates per $1,000 of assessed value for the property;

(B) The total amount of local option taxes to be raised in the code area; and

(C) The local option tax rates per $1,000 of assessed value for the code area and incorporate those rates into the consolidated rate for the code area.

(5) Intentionally left blank —Ed.

(a) If no local option taxes have been adopted by a taxing district in the category in the code area or if all local option taxes have been eliminated as a result of application of the reduction ratio calculated under subsection (4) of this section, and the pre-compression consolidated category rate as modified under subsection (1) of this section or following further adjustment under subsection (4) of this section exceeds the $5 or $10 per $1,000 category rate limits set forth in subsection (2) of this section (whichever is applicable), the reduction ratio shall be determined under this subsection.

(b) The numerator of the reduction ratio shall be the maximum rate permitted for the category.

(c) The denominator of the reduction ratio shall be the pre-compression consolidated category rate as modified under subsection (1) of this section or following further adjustment under subsection (4) of this section, if applicable.

(d) The assessor shall multiply the reduction ratio determined under this subsection by each taxing district item of ad valorem property tax that is a component of the consolidated category rate for the code area. The sum of the rates so reduced within the category shall be the consolidated rate for the category for the property. After reduction, the assessor shall recompute:

(A) The rates per $1,000 of assessed value for the property;

(B) The total amount of local option taxes to be raised in the code area; and

(C) The total amount of taxes in each category to be raised in the code area. [1997 c.541 §35]

Source: Section 310.242 — 1997-1998 compression of consolidated rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 318.031 — OR Code / Title 29 / Chapter 318 / Section 318.031
318.031 Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
Status: in_force

It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 (Power to release real property from certain tax liens) and 305.150 (Closing agreements) , ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104 (Reforestation) , 315.124 (Small forestland owner using standard practice harvest restrictions) , 315.133 (Overtime compensation paid to agricultural workers) , 315.141 (Biomass production or collection) , 315.156 (Crop donation) , 315.176 (Bovine manure production or collection) , 315.204 (Dependent care assistance) , 315.208 (Dependent care facilities) , 315.213 (Contributions to Office of Child Care) , 315.283 (Sale of publicly supported housing) , 315.304 (Pollution control facilities) , 315.326 (Renewable energy development contributions) , 315.331 (Energy conservation projects) , 315.336 (Transportation projects) , 315.506 (New business facility in reservation enterprise zone or reservation partnership zone) , 315.507 (Electronic commerce in designated enterprise zone) , 315.523 (Employee training) , 315.533 (Qualified equity investments) , 315.593 (Short line railroad rehabilitation projects) and 315.643 (Opportunity Grant contributions) (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24]

Source: Section 318.031 — Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 320.470 — OR Code / Title 29 / Chapter 320 / Section 320.470
320.470 Disclosure of information
Status: in_force

(1) Notwithstanding the confidentiality provisions of ORS 320.475 (Applicability of other provisions of tax law) , the Department of Revenue may disclose information received 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) to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) , 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and 803.203 (Proof of payment of taxes) .

(2) The Department of Transportation may disclose information obtained under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and 803.203 (Proof of payment of taxes) to the Department of Revenue for the purposes of carrying out the provisions of 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) .

(3) Any officer or employee of the Department of Transportation to whom information is disclosed under subsection (1) of this section is not required to execute a certificate under ORS 314.840 (Disclosure of information) (3)(a).

(4) Except as otherwise provided in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) , a person aggrieved by an act or determination of the Department of Revenue or its authorized agent 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) may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . These appeal rights are the exclusive remedy available to determine the person’s liability for the transportation project taxes. [2017 c.750 §103; 2019 c.491 §14; 2021 c.528 §17]

Source: Section 320.470 — Disclosure of information; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308.425 — OR Code / Title 29 / Chapter 308 / Section 308.425
308.425 Proration of taxes after destruction or damage
Status: in_force

(1) As used in this section, “property” means:

(a) Intentionally left blank —Ed.

(A) All property within a single tax account, other than specially assessed property; and

(B) Specially assessed property.

(b) “Specially assessed property” means any portion of a property tax account that is subject to special assessment under a program codified in ORS chapter 308A or 321.

(2) If, during any tax year, any real or personal property is destroyed or damaged by fire or act of God, the property owner, as defined in ORS 308.146 (Determination of maximum assessed value and assessed value) , may apply to the tax collector for proration of the taxes imposed on the property for the tax year. Application under this subsection for proration of taxes shall be made not later than the end of the tax year or 60 days following the date on which the property was destroyed or damaged, whichever is later. If the application is approved, the tax collector shall prorate the taxes imposed on the property in accordance with this section.

(3) Notwithstanding subsection (2) of this section, if the tax collector of a county that is included in the geographical area covered by a state of emergency declared by the Governor due to fire or act of God, or subject to actions taken under the authority of the Governor under ORS 476.510 (Short title) to 476.610 (Payment of claims) , knows or has reason to believe that property located in the county has been destroyed or damaged by the fire or act of God, the tax collector may prorate the taxes imposed on the property in accordance with this section.

(4) For property that is destroyed or damaged as described in subsection (2) or (3) of this section, the tax collector shall collect only one-twelfth of the taxes imposed on the property for the tax year, for each month during the tax year that preceded the month in which the property was destroyed or damaged.

(5) Intentionally left blank —Ed.

(a) For the month in which property as defined in subsection (1)(a)(A) of this section was destroyed or damaged, and for each succeeding month of the tax year, the tax collector shall collect that percentage of one-twelfth of the taxes imposed on such property that the real market value of the property after the destruction or damage bears to the real market value of the property before the destruction or damage as reflected in the last certified assessment roll. The county assessor shall advise the tax collector of the value percentage required under this paragraph.

(b) For the month in which specially assessed property was destroyed or damaged, and for each succeeding month of the tax year, the tax collector shall collect that percentage of one-twelfth of the taxes imposed on the specially assessed property that the lesser of the real market value or the assessed value of the specially assessed property after the destruction or damage bears to the assessed value of the specially assessed property before the destruction or damage. The county assessor shall advise the tax collector of the value percentage required under this paragraph.

(6) The tax collector shall cancel any taxes not to be collected under subsections (4) and (5) of this section.

(7) If proration under this section results in an overpayment of taxes paid, the amount of the overpayment shall be refunded in the manner prescribed in ORS 311.806 (Refund of taxes on real and personal property) .

(8) Property that is added to a property tax account to repair or replace property that was destroyed or damaged as described in subsection (2) or (3) of this section shall be considered to be new property or new improvements to property under ORS 308.153 (New property and new improvements to property) for the assessment year in which the repairs or replacements are first taken into account.

(9) The Department of Revenue may adopt rules that establish procedures for the implementation of this section. [1971 c.497 §1; 1974 c.14 §1; 1975 c.778 §1; 1975 c.780 §20; 1981 c.804 §61; 1983 c.85 §1; 1991 c.459 §132a; 1997 c.541 §196; 1999 c.20 §1; 2003 c.655 §64; 2007 c.450 §2; 2015 c.31 §2; 2021 c.356 §1]

Note: Section 3, chapter 356, Oregon Laws 2021, provides:

Sec. 3. The amendments to ORS 308.425 (Proration of taxes after destruction or damage) and 311.806 (Refund of taxes on real and personal property) by sections 1 and 2 of this 2021 Act apply to property tax years beginning on or after July 1, 2020. [2021 c.356 §3]

Source: Section 308.425 — Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.624 — OR Code / Title 29 / Chapter 308 / Section 308.624
308.624 Correction of certified roll
Status: in_force

(1) Following the date that an assessment roll prepared under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) is certified under ORS 308.621 (When assessment complete) , the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.

(2) For purposes of this section, a clerical error is an error on the roll that arises from an error in the records of the Department of Revenue and that, had it been discovered by the department prior to certification of the roll, would have been corrected as a matter of course, and for which the information necessary to correct the error is contained in the records of the department. Clerical errors include, but are not limited to, arithmetic or copying errors or the omission or misstatement of a property value on the roll.

(3) Except as provided in subsection (4) of this section, the director may correct any other error or omission of any kind, including, but not limited to:

(a) The elimination of the assessment to one person or company of property owned or used by another person or company on the assessment date;

(b) The correction of a value changed on appeal;

(c) The correction of an error in the assessed value of property resulting from an error in the identification of a unit of property;

(d) An error in apportionment of assessments on the roll; and

(e) An error in the ratio of average maximum assessed value to average real market value determined under ORS 308.153 (New property and new improvements to property) .

(4) For purposes of this section, the director may not correct an error in valuation judgment that is an error in the department’s opinion of the value of property.

(5) Corrections may be made under this section to the roll last certified, or to the certified roll for any prior year that does not exceed five years prior to the year for which the last roll was certified under ORS 308.621 (When assessment complete) .

(6) If the director makes a correction under this section that has the effect of increasing the assessment to which the correction relates, except where the correction is made to correct a value changed on appeal, the department shall treat the correction as an addition of omitted property for purposes of giving the notice required under ORS 308.632 (Notice of intention to add omitted property to assessment roll) . [2007 c.616 §7]

Source: Section 308.624 — Correction of certified roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.262 — OR Code / Title 29 / Chapter 305 / Section 305.262
305.262 Department to establish program dedicating resources to assisting representatives of corporations
Status: in_force

(1) Intentionally left blank —Ed.

(a) The Department of Revenue shall establish a program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or the application of Oregon corporate income and excise tax laws. The department shall dedicate trained employees, a telephone number and other electronic means of communication exclusively to the program and shall provide resources that are sufficient to enable the program to answer questions and resolve issues in an expedited manner.

(b) The telephone number and electronic means of communication described in paragraph (a) of this subsection must be separate from the telephone number and electronic means of communication the department uses for general tax questions or questions from tax practitioners.

(2) The department shall clearly list the dedicated telephone number and means of electronic communication described in subsection (1)(a) of this section on any notice or letter the department sends to a business customer. The department may not list on the notice or letter a telephone number or electronic means of communication that the department uses for general tax questions or questions from tax practitioners.

(3) The department shall track customer satisfaction with the program described in subsection (1) of this section. [2017 c.611 §2]

(Tax Deficiencies; Notice; Appeals)

Source: Section 305.262 — Department to establish program dedicating resources to assisting representatives of corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.807 — OR Code / Title 29 / Chapter 308 / Section 308.807
308.807 Amount of tax
Status: in_force

For payments due July 1, 1992, and each July 1 thereafter, the amount of the tax imposed by ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) shall be the lesser of:

(1) Four percent of all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing of lines to governmental agencies) minus the cost of power to the association, or;

(2) The sum of:

(a) An amount obtained by multiplying the real market value of the transmission and distribution lines for the current fiscal year by the maximum school tax rate allowable under ORS 310.150 (Segregation into categories) , plus;

(b) An amount obtained by multiplying the real market value of the transmission and distribution lines for the current fiscal year by $10 per $1,000 of real market value, plus;

(c) An amount obtained by multiplying the real market value of the transmission and distribution lines by the tax rate of the county for exempt bonded indebtedness as defined in ORS 310.140 (Legislative findings) . [1969 c.492 §3; 1983 c.782 §1; 1985 c.213 §1; 1991 c.459 §169]

Source: Section 308.807 — Amount of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.297 — OR Code / Title 29 / Chapter 308 / Section 308.297
308.297 Personal property returns to note penalty for delinquency
Status: in_force

Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return. [1967 c.405 §2; 1985 c.604 §7]

Source: Section 308.297 — Personal property returns to note penalty for delinquency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.280 — OR Code / Title 29 / Chapter 305 / Section 305.280
305.280 Time for filing appeals
Status: in_force

(1) Except as otherwise provided in this section, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made. An appeal under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall be filed within 90 days after the date the order is issued under ORS 308.584 (Request for conference to modify tentative assessment) (3). An appeal from a supervisory order or other order or determination of the Department of Revenue shall be filed within 90 days after the date a copy of the order or determination or notice of the order or determination has been served upon the appealing party by mail as provided in ORS 306.805 (Service of orders of department) .

(2) An appeal under ORS 323.416 (Appeals to Tax Court) or 323.623 (Appeals) or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 (Refund of excess tax paid) shall be filed within 90 days after the date the notice of adjustment is final.

(3) Notwithstanding subsection (2) of this section, an appeal from a notice of assessment of taxes imposed under ORS chapter 314, 316, 317 or 318 may be filed within two years after the date the amount of tax, as shown on the notice and including appropriate penalties and interest, is paid.

(4) Except as provided in subsection (2) of this section or as specifically provided in ORS chapter 321, an appeal to the tax court under ORS chapter 321 or from an order of a county property value appeals board shall be filed within 30 days after the date of the notice of the determination made by the department or date of mailing of the order, date of publication of notice of the order, date the order is personally delivered to the taxpayer or date of mailing of the notice of the order to the taxpayer, whichever is applicable.

(5) If the tax court denies an appeal made pursuant to this section on the grounds that it does not meet the requirements of this section or ORS 305.275 (Persons who may appeal due to acts or omissions) or 305.560 (Appeals procedure generally) , the tax court shall issue a written decision rejecting the petition and shall set forth in the decision the reasons the tax court considered the appeal to be defective. [1977 c.870 §6; 1979 c.687 §1; 1985 c.61 §2; 1991 c.67 §76; 1993 c.270 §8; 1995 c.650 §8; 1997 c.99 §§32,33; 1997 c.541 §§55,56; 1999 c.249 §2; 1999 c.314 §90; 1999 c.340 §3; 2003 c.804 §63a; 2007 c.616 §11; 2009 c.23 §1; 2023 c.29 §3]

Note: The amendments to 305.280 (Time for filing appeals) by section 3, 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.

305.280 (Time for filing appeals) . Except as otherwise provided in this section, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made. An appeal under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall be filed within 90 days after the date the order is issued under ORS 308.584 (Request for conference to modify tentative assessment) (3). An appeal from a supervisory order or other order or determination of the Department of Revenue shall be filed within 90 days after the date a copy of the order or determination or notice of the order or determination has been served upon the appealing party by mail as provided in ORS 306.805 (Service of orders of department) .

(2) An appeal under ORS 323.416 (Appeals to Tax Court) or 323.623 (Appeals) or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 (Refund of excess tax paid) shall be filed within 90 days after the date the notice of adjustment is final.

(3) Notwithstanding subsection (2) of this section, an appeal from a notice of assessment of taxes imposed under ORS chapter 314, 316, 317 or 318 may be filed within two years after the date the amount of tax, as shown on the notice and including appropriate penalties and interest, is paid.

(4) Except as provided in subsection (2) of this section or as specifically provided in ORS chapter 321, an appeal to the tax court under ORS chapter 321 or from an order of a county board of property tax appeals shall be filed within 30 days after the date of the notice of the determination made by the department or date of mailing of the order, date of publication of notice of the order, date the order is personally delivered to the taxpayer or date of mailing of the notice of the order to the taxpayer, whichever is applicable.

(5) If the tax court denies an appeal made pursuant to this section on the grounds that it does not meet the requirements of this section or ORS 305.275 (Persons who may appeal due to acts or omissions) or 305.560 (Appeals procedure generally) , the tax court shall issue a written decision rejecting the petition and shall set forth in the decision the reasons the tax court considered the appeal to be defective.

Source: Section 305.280 — Time for filing appeals; denial of appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.105 — OR Code / Title 29 / Chapter 308 / Section 308.105
308.105 Personal property
Status: in_force

(1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law.

(2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons. [Amended by 1955 c.720 §1; 1961 c.683 §1]

Source: Section 308.105 — Personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.970 — OR Code / Title 29 / Chapter 316 / Section 316.970
316.970 Effect of chapter 493, Oregon Laws 1969
Status: in_force

This chapter is intended to supersede any conflicting provisions of law in effect on August 22, 1969, to the extent of such conflict. [Formerly 316.802]

Source: Section 316.970 — Effect of chapter 493, Oregon Laws 1969 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.154 — OR Code / Title 29 / Chapter 317 / Section 317.154
317.154 Alternative qualified research activities credit
Status: in_force

(1) A credit against taxes otherwise due under this chapter shall be allowed for qualified research expenses that exceed 10 percent of Oregon sales.

(2) For purposes of this section:

(a) “Oregon sales” shall be computed using the laws and administrative rules for calculating the numerator of the Oregon sales factor under ORS 314.665 (Determination of sales factor) .

(b) “Qualified research” has the meaning given the term under section 41(d) of the Internal Revenue Code and shall consist only of research conducted in Oregon.

(3) The credit under this section is equal to five percent of the amount by which the qualified research expenses exceed 10 percent of Oregon sales.

(4) The credit under this section shall not exceed $10,000 times the number of percentage points by which the qualifying research expenses exceed 10 percent of Oregon sales.

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

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

(7) Any tax credit that is otherwise allowable under this section and that is not used by the taxpayer in that year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. [1989 c.911 §4; 1995 c.746 §10; 2001 c.660 §51; 2003 c.739 §13; 2005 c.832 §52; 2011 c.730 §9; 2013 c.750 §38]

Note: Section 6, chapter 911, Oregon Laws 1989, provides:

Sec. 6. ORS 317.152 (Qualified research activities credit) to 317.154 (Alternative qualified research activities credit) [series became 317.152 (Qualified research activities credit) , 317.153 (Qualified research activities) and 317.154 (Alternative qualified research activities credit) ] apply to amounts paid or incurred in tax years beginning on or after January 1, 1989, and before January 1, 2018. [1989 c.911 §6; 1995 c.746 §14; 2001 c.548 §1; 2003 c.739 §15; 2005 c.94 §86; 2011 c.730 §7]

Source: Section 317.154 — Alternative qualified research activities credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.288 — OR Code / Title 29 / Chapter 305 / Section 305.288
305.288 Valuation changes for residential property substantial value error or for good and sufficient cause
Status: in_force

(1) The tax court shall order a change or correction applicable to a separate assessment of property to the assessment and tax roll for the current tax year or for either of the two tax years immediately preceding the current tax year, or for any or all of those tax years, if all of the following conditions exist:

(a) For the tax year to which the change or correction is applicable, the property was or is used primarily as a dwelling (or is vacant) and was and is a single-family dwelling, a multifamily dwelling of not more than four units, a condominium unit, a manufactured structure or a floating home.

(b) The change or correction requested is a change in value for the property for the tax year and it is asserted in the request and determined by the tax court that the difference between the real market value of the property for the tax year and the real market value on the assessment and tax roll for the tax year is equal to or greater than 20 percent.

(2) If the tax court finds that the conditions needed to order a change or correction under subsection (1) of this section exist, the court may order a change or correction in the maximum assessed value of the property in addition to the change or correction in the real market value of the property.

(3) The tax court may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if, for the year to which the change or correction is applicable, the assessor or taxpayer has no statutory right of appeal remaining and the tax court determines that good and sufficient cause exists for the failure by the assessor or taxpayer to pursue the statutory right of appeal.

(4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the tax court may determine whether any of the conditions exist in a particular case. If the tax court determines that one of the conditions specified does exist, the tax court shall hold a hearing to determine whether to order a change or correction to the roll.

(5) For purposes of this section:

(a) “Current tax year” has the meaning given the term under ORS 306.115 (General supervision over property tax system) .

(b) “Good and sufficient cause”:

(A) Means an extraordinary circumstance that is beyond the control of the taxpayer, or the taxpayer’s agent or representative, and that causes the taxpayer, agent or representative to fail to pursue the statutory right of appeal; and

(B) Does not include inadvertence, oversight, lack of knowledge, hardship or reliance on misleading information provided by any person except an authorized tax official providing the relevant misleading information.

(6) The remedy provided under this section is in addition to all other remedies provided by law. [Formerly 306.116; 1999 c.767 §1; subsection (7) of 2005 Edition enacted as 2003 c.655 §47a; 2009 c.33 §6; 2013 c.176 §2; 2019 c.585 §20]

Source: Section 305.288 — Valuation changes for residential property substantial value error or for good and sufficient cause , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.895 — OR Code / Title 29 / Chapter 319 / Section 319.895
319.895 Deposit and distribution of road usage charge moneys
Status: in_force

Moneys collected from the road usage charges imposed under ORS 319.885 (Per-mile road usage charge) shall be deposited in the State Highway Fund and allocated for distribution as follows:

(1) 50 percent to the Department of Transportation.

(2) 30 percent to counties for distribution as provided in ORS 366.762 (Appropriation from highway fund for counties) .

(3) 20 percent to cities for distribution as provided in ORS 366.800 (Appropriation from highway fund for cities) . [2013 c.781 §5]

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

Source: Section 319.895 — Deposit and distribution of road usage charge moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 312.218 — OR Code / Title 29 / Chapter 312 / Section 312.218
312.218 Constructive possession by county
Status: in_force

(1) In relation to or as against the claims of all persons owning or claiming to own, or having or claiming to have, any interest in real property heretofore or hereafter subject to foreclosure for delinquent taxes, excepting only such persons who were or hereafter shall be in the actual and physical possession of any such real property at the time of the execution of a deed thereto to a county pursuant to the provisions of ORS 312.200 (Deed to county) that was not and is not void upon its face, the following shall be presumed conclusively:

(a) That from and after the date of the execution of any such deed to a county, such county shall be deemed to have constructive possession of the real property therein described to the same extent and legal effect as if the county were in the actual, physical and exclusive possession of such property, and for all purposes such constructive possession shall be deemed the equivalent of actual and physical possession of such property that is hostile, adverse, actual, visible, notorious and exclusive.

(b) That from and after the date of the execution of any such deed to a county, such county had, and hereafter shall be deemed to have had constructive possession of the real property therein described to the same extent and legal effect as if the county were in the actual, physical and exclusive possession of such property, and for all purposes such constructive possession shall be deemed the equivalent of actual and physical possession of such property that is hostile, adverse, actual, visible, notorious and exclusive.

(c) That the recording of a deed to a county pursuant to ORS 312.200 (Deed to county) gave and hereafter shall be deemed to give notice to the world of such county’s constructive possession as provided and defined in ORS 312.214 (Public policy relating to title obtained by county by tax foreclosure) to 312.220.

(2) In addition to all other remedies made available to the person by law, the remedy of ejectment is hereby made available to any person claiming to be the owner of any property as against the county which is in the constructive possession of the county as provided and defined in ORS 312.214 (Public policy relating to title obtained by county by tax foreclosure) to 312.220. [Formerly part of 312.220]

Source: Section 312.218 — Constructive possession by county; notice; remedy of ejectment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 308.290 — OR Code / Title 29 / Chapter 308 / Section 308.290
308.290 Returns
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, every person and the managing agent or officer of any business, firm, corporation or association owning, or having in possession or under control taxable personal property shall make a return of the property for ad valorem tax purposes to the assessor of the county in which the property has its situs for taxation. As between a mortgagor and mortgagee or a lessor and lessee, however, the actual owner and the person in possession may agree between them as to who shall make the return and pay the tax, and the election shall be followed by the person in possession of the roll who has notice of the election. Upon the failure of either party to file a personal property tax return on or before March 15 of any year, both parties shall be jointly and severally subject to the provisions of ORS 308.296 (Penalty for failure to file return reporting only personal property) .

(b) The requirement to file a return under paragraph (a) of this subsection does not apply to:

(A) Personal property exempt from taxation under ORS 307.162 (Claiming exemption) .

(B) Manufactured structures classified as personal property under ORS 308.875 (Manufactured structures classified as real or personal property) .

(C) Residential floating structures, if no new property or new improvements, as defined in ORS 308.149 (Definitions for ORS 308.149 to 308.166) , have been added to the floating structures since the prior January 1.

(2) Every person and the managing agent or officer of any business, firm, corporation or association owning or in possession of taxable real property shall make a return of the property for ad valorem tax purposes when so requested by the assessor of the county in which the property is situated.

(3) Intentionally left blank —Ed.

(a) Each return of personal property shall contain a full listing of the property and a statement of its real market value, including a separate listing of those items claimed to be exempt as imports or exports. Each statement shall contain a listing of the additions or retirements made since the prior January 1, indicating the book cost and the date of acquisition or retirement. Each return shall contain the name, assumed business name, if any, and address of the owner of the personal property and, if it is a partnership, the name and address of each general partner or, if it is a corporation, the name and address of its registered agent.

(b) Each return of real property shall contain a full listing of the several items or parts of the property specified by the county assessor and a statement exhibiting their real market value. Each return shall contain a listing of the additions and retirements made during the year indicating the book cost, book value of the additions and retirements or the appraised real market value of retirements as specified in the return by the assessor.

(c) There shall be annexed to each return the affidavit or affirmation of the person making the return that the statements contained in the return are true. All returns shall be in a form that the county assessor, with the approval of the Department of Revenue, may prescribe.

(4) All returns shall be filed on or before March 15 of each year.

(5) Intentionally left blank —Ed.

(a) In lieu of the returns required under subsection (1)(a) or (2) of this section, every person and the managing agent or officer of any business, firm, corporation or association owning or having in possession or under control taxable real and personal property that is state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) shall file a combined return of the real and personal property with the Department of Revenue.

(b) The contents and form of the return shall be as prescribed by rule of the department. Any form shall comply with ORS 308.297 (Personal property returns to note penalty for delinquency) . Notwithstanding ORS 308.875 (Manufactured structures classified as real or personal property) , a manufactured structure that is a part of a state-appraised industrial property shall be included in a combined return.

(c) In order that the county assessor may comply with ORS 308.295 (Penalties for failure to file real property or combined return on time) , the department shall provide a list to the assessor of all combined returns that are required to be filed with the department under this subsection but that were not filed on or before the due date.

(d) If the department has delegated appraisal of the state-appraised industrial property to the county assessor under ORS 306.126 (Appraisal of industrial property by department) (3), the department shall notify the person otherwise required to file the combined return under this subsection as soon as practicable after the delegation that the combined return is required to be filed with the assessor.

(e) Notwithstanding subsection (2) of this section, a combined return of real and personal property that is state-appraised industrial property shall be filed with the department on or before March 15 of each year.

(6) A return is not in any respect controlling on the county assessor or on the Department of Revenue in the assessment of any property. On any failure to file the required return, the property shall be listed and assessed from the best information obtainable from other sources.

(7) Intentionally left blank —Ed.

(a) All returns filed under the provisions of this section and ORS 308.525 (Contents of statement) and 308.810 (Association to file statement) are confidential records of the Department of Revenue or the county assessor’s office in which the returns are filed or of the office to which the returns are forwarded under paragraph (b) of this subsection.

(b) The assessor or the department may forward any return received in error to the department or the county official responsible for appraising the property described in the return.

(c) Notwithstanding paragraph (a) of this subsection, a return described in paragraph (a) of this subsection may be disclosed to:

(A) The Department of Revenue or its representative;

(B) The representatives of the Secretary of State or to an accountant engaged by a county under ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title) for the purpose of auditing the county’s personal property tax assessment roll (including adjustments to returns made by the Department of Revenue);

(C) The county assessor, the county tax collector, the assessor’s representative or the tax collector’s representative for the purpose of:

(i) Collecting delinquent real or personal property taxes; or

(ii) Correctly reflecting on the tax roll information reported on returns filed by a business operating in more than one county or transferring property between counties in this state during the tax year;

(D) Any reviewing authority to the extent the return being disclosed relates to an appeal brought by a taxpayer;

(E) The Division of Child Support of the Department of Justice or a district attorney to the extent the return being disclosed relates to a case for which the Division of Child Support or the district attorney is providing support enforcement services under ORS 25.080 (Entity primarily responsible for support enforcement services) ; or

(F) The Legislative Revenue Officer for the purpose of preparation of reports, estimates and analyses required by ORS 173.800 (Appointing authority for Legislative Revenue Officer) to 173.850 (Department of Revenue to provide assistance) .

(d) Notwithstanding paragraph (a) of this subsection:

(A) The Department of Revenue may exchange property tax information with the authorized agents of the federal government and the several states on a reciprocal basis, or with county assessors, county tax collectors or authorized representatives of assessors or tax collectors.

(B) Information regarding the valuation of leased property reported on a property return filed by a lessor under this section may be disclosed to the lessee or other person in possession of the property. Information regarding the valuation of leased property reported on a property return filed by a lessee under this section may be disclosed to the lessor of the property.

(8) If the assessed value of any personal property in possession of a lessee is less than the maximum amount described in ORS 308.250 (Valuation and assessment of personal property) (2)(a), the person in possession of the roll may disregard an election made under subsection (1)(a) of this section and assess the owner or lessor of the property.

(9) As used in this section:

(a) “Commercial floating structure” means a floating structure that is used exclusively for the production of income or for commercial purposes.

(b) “Floating structure” means any structure supported on water by a flotation system that is secured to a pier, pilings, walkway or ramp.

(c) Intentionally left blank —Ed.

(A) “Residential floating structure” means a floating structure that is for noncommercial residential use.

(B) “Residential floating structure” includes, but is not limited to, floating homes, boathouses and tenders.

(d) “Taxable personal property” includes, but is not limited to, commercial floating structures. [Amended by 1953 c.218 §2; 1961 c.683 §2; 1963 c.436 §1; 1965 c.16 §1; 1967 c.50 §1; 1971 c.568 §2; 1971 c.574 §2; 1975 c.789 §12; 1977 c.124 §6; 1977 c.774 §24; 1979 c.286 §14; 1981 c.623 §2; 1981 c.804 §49; 1987 c.312 §3; 1991 c.191 §5; 1991 c.459 §108; 1993 c.726 §56; 1993 c.813 §2; 1995 c.609 §3; 1997 c.154 §30; 1997 c.541 §169; 1997 c.819 §2; 2001 c.479 §2; 2003 c.541 §1; 2005 c.94 §47; 2007 c.226 §1; 2007 c.227 §1; 2007 c.613 §1a; 2007 c.824 §1; 2009 c.455 §2; 2010 c.69 §§3,4; 2011 c.204 §§2,3; 2013 c.205 §2; 2015 c.36 §10; 2015 c.38 §1; 2017 c.420 §2; 2022 c.96 §1; 2023 c.172 §1]

Source: Section 308.290 — Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.990 — OR Code / Title 29 / Chapter 307 / Section 307.990
307.990 Penalties
Status: in_force

If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. [1959 c.659 §5; 2011 c.83 §8; 2011 c.597 §180]

Source: Section 307.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.411 — OR Code / Title 29 / Chapter 308 / Section 308.411
308.411 Appraisal and real market valuation of industrial plants
Status: in_force

(1) Except as limited by subsections (2) to (9) of this section, the real market value of an industrial plant shall be determined for ad valorem tax purposes under ORS 308.205 (Real market value defined) , 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) and 308.235 (Valuation of real property) utilizing the market data approach (sales of comparable properties), the cost approach (reproduction or replacement cost of the plant) or the income approach (capitalization of income) or by two or more approaches. The assessed value of an industrial plant shall be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) .

(2) The owner of a plant may elect to have the plant appraised and valued for ad valorem property tax purposes excluding the income approach to valuation. An owner making an election under this subsection must further determine which of the following paragraphs is applicable to the election:

(a) If this paragraph applies to the election, the owner may not be required to provide any itemization of income or expense of the industrial plant for use in making an appraisal of the plant for ad valorem property tax purposes; or

(b) If this paragraph applies to the election, the owner may not be required to provide any itemization of income of the industrial plant for use in making an appraisal of the plant for ad valorem property tax purposes, but may be required to provide an itemization of operating expenses of the industrial plant for use in measuring functional obsolescence in a market data approach or cost approach to valuation.

(3) Not less than 30 days prior to the making of a physical appraisal or reappraisal of an industrial plant by the Department of Revenue or by a county assessor, the department or assessor shall notify the owner of the plant by mail, return receipt requested, of the intention to physically appraise the plant. The notice shall inform the owner of the date the appraisal is to commence. In commencing the appraisal and to aid the owner in making an election under subsection (2) of this section, the department’s or assessor’s appraisers first shall make a preliminary survey of the plant as to the methods and approaches to the valuation of the plant to be used in the appraisal. The owner or owner’s representative shall immediately thereafter meet with the appraisers, and within two days after the meeting may give written notice to the appraisers that the owner elects to have the plant valued in accordance with subsection (2) of this section. The written notice shall state which paragraph of subsection (2) of this section is applicable to the election. Failure to make the election precludes the owner from making the election for the tax year in which the valuation determined by the physical appraisal is first used on the assessment and tax rolls of the county.

(4) If an owner does not make an election under subsection (2) of this section, the owner shall make available to the assessor or department all information requested by the assessor or department needed to determine the real market value for the plant. At the request of the owner, the information shall be made the confidential records of the office of the assessor or of the department, subject to the provisions of ORS 305.420 (Issuance of subpoenas) and 305.430 (Hearings to be open to public) .

(5) If an owner makes an election under subsection (2) of this section, the owner may not in any proceedings involving the assessment of the industrial plant for the tax year for which the election was made, before the county property value appeals board or the Oregon Tax Court, be entitled to introduce evidence relating to the use of the income approach to valuation of the plant or introduce any information protected under the election.

(6) Intentionally left blank —Ed.

(a) On or before December 31 of the tax year in which the election under subsection (2) of this section first applies to an assessment and tax roll, or on or before December 31 of any subsequent tax year, if the owner is dissatisfied with the election under subsection (2) of this section, the owner may revoke or revise the election.

(b) If the election is revoked, the owner may request the Department of Revenue or the county assessor, whichever is applicable, to revalue the plant for the next tax year using the appraisal methods set forth in subsection (1) of this section.

(c) If the election is revised, the paragraph of subsection (2) of this section that was not applicable to the election shall become applicable to the election in lieu of the paragraph applicable before revision. If the election is revised, the owner may request the Department of Revenue or the county assessor, whichever is applicable, to revalue the plant for the next tax year in accordance with the revised election.

(d) If a revocation or revision of an election is sought, the owner shall demonstrate that the determination of real market value requires taking into consideration the utilization of the income approach to valuation or the measurement of functional obsolescence using operating expense information. Thereafter, at the request of the department or the assessor, the owner shall make available to the department or the assessor all information requested by the department or the assessor as provided in subsection (4) of this section within 30 days following the department’s or the assessor’s request. If the owner fails to provide the information and a revocation had been sought, the election under subsection (2) of this section shall continue. If the owner fails to provide the information and a revision had been sought, the paragraph of subsection (2) that applied prior to the attempted revision shall continue to apply to the election. Under either circumstance, in any proceedings involving the assessment of the industrial plant for subsequent tax years, before the county property value appeals board or the Oregon Tax Court, the owner may not introduce evidence relating to the income approach to valuation or introduce any information protected under the election. If the department or assessor makes such a redetermination of the valuation as may, in their opinion, be necessary, the department or assessor shall furnish to the owner prior to the following May 1 a statement of the value of the plant as redetermined by the department or the assessor, with an explanation of the adjustments made.

(7) After any physical appraisal of an industrial plant or after the appraisal is updated for use on the assessment and tax rolls for a subsequent year, but in any event prior to May 1 of the assessment year for which the appraisal or update applies, the owner may request a conference with the department or with the assessor concerning the determination of real market value under the physical appraisal or updating of the appraisal. If the request for a conference is made, the department or the assessor shall give written notice to the owner of the time and place for the conference for an informal discussion of the valuation.

(8) Except as provided in this section, no owner of an industrial plant shall be required to make available to the assessor or department, any itemization of income and expense of the industrial plant for use in an income approach to valuation in making an appraisal of an industrial plant for purposes of ad valorem property taxation. However, information furnished pursuant to subsection (4) of this section is available to the county assessor and to the department for purposes of preparing valuations of other industrial plants, subject to the provisions of ORS 308.413 (Confidential information furnished under ORS 308.411) .

(9) Nothing in this section shall preclude the request for and use of information from an owner of an industrial plant concerning cost items, whether materials, labor or otherwise, for use in the reproduction cost approach to the valuation of the plant. In no event shall the application of subsection (2) of this section operate to value an industrial plant below its real market value for ad valorem property tax purposes under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . The election of an owner under subsection (2) of this section to forgo the consideration of the income approach to valuation shall constitute an irrevocable waiver of any subsequent claim that the failure of the assessor or the department to consider the income approach resulted in a valuation in excess of the real market value of the plant under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) .

(10) If the owner of an industrial plant has made an election under subsection (2) of this section, a subpoena for the production of information for the industrial plant that is protected by the election may not be issued while that election is in effect.

(11) Notwithstanding subsection (3) of this section concerning the time for making an election under subsection (2) of this section, if the owner of an industrial plant receives notice under ORS 305.392 (Process for limiting scope of third-party subpoena) that a subpoena will be issued for income or expense information for the industrial plant, and the owner has not previously made an election under subsection (2) of this section that is in effect, the owner may make the election allowed under subsection (2) of this section within the 60-day period specified in ORS 305.392 (Process for limiting scope of third-party subpoena) . Any owner making an election under this subsection may not revoke or revise that election until after the industrial plant is next assessed for ad valorem tax purposes.

(12) Notwithstanding subsection (2) of this section, nothing in this section is intended to exclude the capitalization of market rents from the appraisal of buildings.

(13) The department may adopt any rules necessary to carry out the purposes of this section. [1981 c.139 §2; 1991 c.459 §132; 1993 c.270 §33; 1993 c.353 §8; 1995 c.79 §129; 1995 c.650 §88; 1995 c.724 §1; 1997 c.541 §§193,194; 1999 c.579 §30; 2023 c.29 §16]

Note: The amendments to 308.411 (Appraisal and real market valuation of industrial plants) by section 16, 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.

Source: Section 308.411 — Appraisal and real market valuation of industrial plants; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.808 — OR Code / Title 29 / Chapter 321 / Section 321.808
321.808 Purposes
Status: in_force

The purposes of 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) are:

(1) To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) .

(2) To establish a special assessment program as a means of:

(a) Recognizing the findings in ORS 321.817 (Legislative findings) without discriminating in favor of either eastern or western Oregon.

(b) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.

(c) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland.

(d) Promoting this state’s policy of encouraging forestry and the restocking of forestland to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [Formerly 321.408; 2017 c.315 §29]

Source: Section 321.808 — Purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.440 — OR Code / Title 29 / Chapter 305 / Section 305.440
305.440 Finality of unappealed decision of tax court
Status: in_force

(1) The decision of the court shall be binding upon all parties until changed, if at all, by the decision of the Supreme Court upon appeal. If no appeal is taken to the Supreme Court, the decision of the court shall constitute a final determination of the matter. If an appeal is taken, the decision of the court shall become final in the same manner as the decision or judgment of the circuit court becomes final when appeal therefrom is taken to the Supreme Court.

(2) Upon the final determination of any ad valorem tax matter, all officers having charge of the rolls on which the assessments involved in such proceeding appears shall correct the same in accordance with such determination, and taxes shall be refunded as provided in ORS 311.806 (Refund of taxes on real and personal property) or additional taxes collected by the proper officers. In the case of an appeal as to properties assessed or taxed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) or 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) , a certified copy of the judgment of the court shall be sufficient warrant for the apportionment, levying and collecting of taxes against the property constituting the subject matter of the appeal and upon the valuation determined by the court. If any reapportionment as between counties is made by the court on appeal, corresponding adjustments shall be made by the tax collectors of the counties affected. [1961 c.533 §21; 1971 c.567 §15; 1977 c.870 §31; 1983 c.696 §9; 1985 c.85 §11; 1997 c.154 §26; 2003 c.576 §412]

Source: Section 305.440 — Finality of unappealed decision of tax court; effect of appeal to Supreme Court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.392 — OR Code / Title 29 / Chapter 316 / Section 316.392
316.392 Notice of qualification of receiver and others
Status: in_force

Every receiver, trustee in bankruptcy, assignee for benefit of creditors or other like fiduciary, shall give notice of qualification as such to the Department of Revenue, as may be required by regulation. [1969 c.493 §60]

Source: Section 316.392 — Notice of qualification of receiver and others , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.291 — OR Code / Title 29 / Chapter 315 / Section 315.291
315.291 Calendar year limitation on credits allowed all taxpayers
Status: in_force

The total amount certified by the Housing and Community Services Department for tax credits for affordable housing under ORS 315.283 (Sale of publicly supported housing) may not exceed $3 million for all taxpayers for any calendar year. [2023 c.490 §22]

Source: Section 315.291 — Calendar year limitation on credits allowed all taxpayers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 320.465 — OR Code / Title 29 / Chapter 320 / Section 320.465
320.465 Subpoena authority of Department of Revenue
Status: in_force

(1) The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out 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) . The department may require the attendance of any individual having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the individual.

(2) Intentionally left blank —Ed.

(a) If an individual fails to comply with a subpoena or order of the department or to produce or permit the examination or inspection of any books, papers, records and equipment pertinent to an investigation or inquiry 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) , or to testify to any matter regarding which the individual is lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the individual resides or where the individual is for an order to the individual to attend and testify or otherwise comply with the demand or request of the department.

(b) The department shall apply to the court by ex parte motion, upon which the court shall make an order requiring the individual against whom the motion is directed to comply with the request or demand of the department within 10 days after the service of the order, or within the additional time granted by the court, or to justify the failure within that time. The order shall be served upon the individual to whom it is directed in the manner required by this state for service of process, which is required to confer jurisdiction upon the court.

(3) Failure to obey any order issued by the court under this section is contempt of court.

(4) The remedy provided by this section is in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [2017 c.750 §102]

Source: Section 320.465 — Subpoena authority of Department of Revenue; enforcement; contempt of court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.175 — OR Code / Title 29 / Chapter 311 / Section 311.175
311.175 Loss of revenue by school taxing districts
Status: in_force

(1) Each year, within five working days after preparation of the certificate required under ORS 311.105 (Certificate of taxes levied or imposed) , the county assessor shall report to the Department of Revenue the information specified in this subsection for each taxing district that, during that year, imposed a tax on property to fund the public school system. The department shall prescribe the form for the report. The report shall contain:

(a) The amount of taxes on property to fund the public school system certified by the taxing district as subject to the limits of section 11b, Article XI of the Oregon Constitution.

(b) The amount of revenue offset against the taxes identified under paragraph (a) of this subsection.

(c) The amount of taxes on property levied that are lost due to truncation in calculation of the rate of a levy.

(d) The total amount of taxes on property to fund the public school system actually imposed on property in the district within the limits of section 11b, Article XI of the Oregon Constitution.

(e) The total amount of loss due to proration of the taxes on property, which is the difference between the amount identified in paragraph (a) of this subsection and the sum of the amounts identified in paragraphs (b) to (d) of this subsection.

(2) Each year the Department of Revenue shall prepare a report certifying the amount of revenue lost by the public school system due to proration of taxes on property under section 11b, Article XI of the Oregon Constitution, from the information reported under subsection (1) of this section, and from any other information available to the department.

(3) For each taxing district that imposed a tax on property to fund the public school system within the limits of section 11b, Article XI of the Oregon Constitution, the amount certified under subsection (2) of this section shall be calculated as follows:

(a) There shall be subtracted from the amount of taxes on property certified by the taxing district to fund the public school system that were subject to the limits of section 11b, Article XI of the Oregon Constitution, the sum of:

(A) The amount of revenue offset against the taxes identified under paragraph (a) of this subsection; plus

(B) The total amount of taxes on property to fund the public school system actually imposed on property in the district within the limits of section 11b, Article XI of the Oregon Constitution; plus

(C) The total amount of taxes on property levied that are lost due to truncation in the calculation of the rate of a levy.

(b) The amount of revenue lost by each taxing district that imposed a tax on property to fund the public school system shall be cumulated to arrive at the total amount of revenue lost to the public school system as a result of the limits of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §229b]

Note: 311.175 (Loss of revenue by school taxing districts) and 311.183 (Correction of errors in reports) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 311.175 — Loss of revenue by school taxing districts; report; calculation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.265 — OR Code / Title 29 / Chapter 311 / Section 311.265
311.265 Payment of taxes with warrants
Status: in_force

(1) Any warrant of a county or of any municipal corporation, taxing district or political subdivision shall be received, without regard to priority of issue or registration, in payment of any tax levied for the fund on which the warrant is drawn, except that a warrant not immediately redeemable shall not be received on any tax or part of a tax specifically levied or budgeted for the payment of principal or interest of bonded indebtedness. The tax collector shall not accept from any taxpayer warrants in a larger amount than the particular tax or part of a tax such taxpayer may be entitled to pay in such warrants.

(2) The tax collector shall note on each tax receipt and copy thereof the number and amount of each warrant the tax collector receives and shall write or stamp across the face of each warrant the date of receipt and the words “Received for taxes.” No warrant received in payment of taxes shall draw interest after the date of receipt.

(3) This section does not apply to special assessments, appearing on the tax roll, levied by an irrigation, drainage or water supply district.

Source: Section 311.265 — Payment of taxes with warrants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.219 — OR Code / Title 29 / Chapter 311 / Section 311.219
311.219 Notice of intention to assess omitted property
Status: in_force

Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add the property to the assessment or tax roll under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) and to assess the property in such person’s name. Where the assessor has reason to believe the property is either no longer in existence or is outside the county, the assessor shall give the notice to the owner or the person in possession on the assessment date of the year or years as to which the property was omitted. The notice shall be in writing, mailed to the person’s last-known address. It shall describe the property in general terms, and require the person to appear at a specified time, not less than 20 days after mailing the notice, and to show cause, if any, why the property should not be added to the assessment and tax roll and assessed to such person. [Formerly 311.209]

Source: Section 311.219 — Notice of intention to assess omitted property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.067 — OR Code / Title 29 / Chapter 317 / Section 317.067
317.067 Tax on homeowners association income
Status: in_force

(1) A tax is hereby imposed for each taxable year on the homeowners association taxable income of every homeowners association at the rate provided in ORS 317.061 (Tax rate) and as though the homeowners association were a corporation.

(2) As used in this section, “homeowners association” has the meaning given that term in section 528(c) of the Internal Revenue Code. [1977 c.597 §3; 1983 c.162 §6; 1999 c.21 §44; 1999 c.90 §22a]

Source: Section 317.067 — Tax on homeowners association income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.840 — OR Code / Title 29 / Chapter 319 / Section 319.840
319.840 Enforcement
Status: in_force

The Department of Transportation hereby is charged with the enforcement of the provisions of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) and 319.990 (Penalties) (4), and hereby is authorized to prescribe, adopt and enforce rules and regulations relating to the administration and enforcement thereof.

Source: Section 319.840 — Enforcement; rules and regulations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 324.520 — OR Code / Title 29 / Chapter 324 / Section 324.520
324.520 Duty to furnish information to department
Status: in_force

(1) It shall be the duty of every person engaged in the production of oil and gas in this state to furnish to the Department of Revenue, upon forms prescribed by the department, any and all information relative to the production of oil or gas subject to gross production tax that may be required to properly enforce the provisions of this chapter. The department may require any person to install suitable measuring devices to enable the person to include in the reports the quantity of oil or gas produced in the State of Oregon.

(2) It shall be the duty of every person engaged in the operation of a refinery for the processing of oil or gas in the State of Oregon to furnish quarterly to the department, upon forms prescribed by the department, any and all information relative to the amount of oil or gas subject to gross production tax that has been processed by it during the quarterly period, and oil on hand at the close of the period, that may be required to properly enforce the provisions of this chapter.

(3) It shall be the duty of every person engaged in the purchase or storing of oil subject to gross production tax in the State of Oregon to furnish quarterly a report to the department, upon forms prescribed by the department, showing the amount of oil in storage, giving, along with other information required, the location, identity, character and capacity of the storage receptacle in which the oil is stored.

(4) All reports required under this section, shall be filed for each quarter and shall be delinquent if not filed on or before the 45th day following the preceding quarterly period. The failure of any person to comply with the provisions of this section shall make the person liable to a penalty of $25 for each day the person fails or refuses to furnish a statement or comply with the provisions of this chapter. The penalty may be recovered at the suit of the state, on relation of the department. Any penalty so collected shall be deposited in the suspense account referred to in ORS 324.340 (Net revenue payable to Common School Fund) . [1981 c.889 §15]

Source: Section 324.520 — Duty to furnish information to department; penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 307.580 — OR Code / Title 29 / Chapter 307 / Section 307.580
307.580 Property of industry apprenticeship or training trust
Status: in_force

(1) If not otherwise exempt by law and upon compliance with ORS 307.162 (Claiming exemption) , all real and personal property or portion of the property owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if:

(a) The trust is organized pursuant to a trust instrument solely for the purpose of aiding or assisting in the implementation or operation of one or more apprenticeship or training programs that conform to and are conducted under ORS 660.002 (Declaration of policy) to 660.210 (Tort liability of committees, officers, employees and agents) ;

(b) The property or portion of the property that is the subject of the exemption is actually and exclusively occupied and used in the implementation or operation of an apprenticeship or training program or programs that are established under, conform to and are conducted under ORS 660.002 (Declaration of policy) to 660.210 (Tort liability of committees, officers, employees and agents) ; and

(c) The trust is considered an organization exempt from federal income taxes under the federal Internal Revenue Code or other laws of the United States relating to federal income taxes.

(2) If property described under subsection (1) of this section would be exempt from taxation except that it is held under lease or lease-purchase agreement by the trust rather than owned or being purchased by it, the property shall be exempt from taxation upon compliance with and subject to ORS 307.112 (Property held under lease, sublease or lease-purchase by institution, organization or public body other than state) .

(3) Intentionally left blank —Ed.

(a) Property may be deemed to be actually and exclusively occupied and used as required under subsection (1)(b) of this section if the property is:

(A) Owned or being purchased by an industry apprenticeship or training trust that is a corporation described in section 501(c)(3) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code; and

(B) Occupied and used:

(i) By another corporation described in section 501(c)(3) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code;

(ii) For the purposes for which the other corporation is granted the federal exemption; and

(iii) For no more than seven consecutive days, or 30 cumulative days, in any property tax year.

(b) This subsection applies to property regardless of whether the corporation described in paragraph (a)(B) of this subsection makes a rental payment for the occupancy or use of the property.

(4) No exemption shall be allowed under subsection (1) or (2) of this section if the property is used in the implementation or operation of an apprenticeship or training program that discriminates with respect to its participants on the basis of age, race, religion, sex or national origin. [1983 c.619 §2; 2023 c.97 §1]

Source: Section 307.580 — Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.192 — OR Code / Title 29 / Chapter 305 / Section 305.192
305.192 Disclosure of books and papers relating to appraisal or assessment of industrial property
Status: in_force

(1) Notwithstanding ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) or any other law or rule, any books or papers produced by an owner or any other person with respect to an industrial property, pursuant to an order issued under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) (1) in connection with the appraisal or assessment of industrial property, shall be exempt from disclosure by the Department of Revenue. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees to disclose those books or papers.

(2) Notwithstanding subsection (1) of this section, the department may disclose, subject to any order entered by the court limiting further disclosure, any books or papers, or any part or all of the information contained therein, in a judicial proceeding involving the value of that industrial property with respect to which the books and papers were produced or any other similar industrial property.

(3) Before the department discloses information under subsection (2) of this section, it shall notify the owner of the property to which the information relates. The owner shall have 30 days to seek an order from the tax court prohibiting or limiting the department’s disclosure of the information. In determining whether to allow disclosure of the information, the court shall consider the need for disclosure and the possible harm to the owner from that disclosure. The decision of the tax court is reviewable by the Supreme Court in the same manner as any other decision of the tax court. [1991 c.903 §3; 1995 c.650 §83]

Source: Section 305.192 — Disclosure of books and papers relating to appraisal or assessment of industrial property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.718 — OR Code / Title 29 / Chapter 308a / Section 308a.718
308A.718 Assessor to send notice upon disqualification or forestland change in use
Status: in_force

(1) The county assessor shall send notice as provided in this section if land is disqualified under any of the following special assessment programs:

(a) Farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(b) Farm or forest homesite special assessment under ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) .

(c) Western Oregon designated forestland special assessment 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) .

(d) Eastern Oregon designated forestland special assessment under 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) .

(e) Small tract forestland special assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(f) Wildlife habitat special assessment under ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) .

(g) Conservation easement special assessment under ORS 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) .

(2) Notwithstanding that a change in use described in this section is not a disqualification, the assessor shall send notice as provided in this section when the highest and best use of land changes from forestland to a different highest and best use.

(3) Within 30 days after the date that land is disqualified from special assessment, the assessor shall notify the taxpayer in writing of the disqualification and shall state the reason for the disqualification.

(4) Following receipt of the notification, the taxpayer may appeal the assessor’s determination to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(5) Intentionally left blank —Ed.

(a) When any land has been granted special assessment under any of the special assessment laws listed in subsection (1) of this section and the land is disqualified from such special assessment, the county assessor shall furnish the owner with a written explanation summarizing:

(A) ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment);

(B) ORS 308A.727 (Change to open space use) (relating to change in use to open space use special assessment for certain golf courses);

(C) The administrative act necessary under ORS 308A.724 (Application for change of special assessment following disqualification) to change the property to another classification described in this paragraph; and

(D) The imposition of any penalties that would result from the disqualification if no requalification or reclassification is made under one of the other special assessment laws listed in this paragraph.

(b) The written explanation required by this subsection shall be given in conjunction either with the notice of disqualification required under this section or with an order or notice of disqualification otherwise provided by law.

(c) Intentionally left blank —Ed.

(A) If no notice of disqualification is required to be made by this section or other provision of law, the written explanation required by this subsection shall be made by the county assessor.

(B) A written explanation made under this paragraph shall be made by the assessor within 30 days of the effective date of the disqualification.

(6) Subsections (1) to (5) of this section do not apply if the reason for the disqualification is:

(a) The result of a request for disqualification by the property owner; or

(b) Because the property is being acquired by a government or tax-exempt entity.

(7) Within 30 days after the date the notification required under subsection (3) of this section is mailed, a taxpayer intending to implement a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) on the disqualified land that is the subject of the notification must notify the assessor in writing of the taxpayer’s intention to seek certification for the remediation plan. [1999 c.314 §39; 2003 c.454 §38; 2003 c.539 §18; 2003 c.621 §89; 2007 c.809 §12; 2009 c.776 §7]

Source: Section 308A.718 — Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.744 — OR Code / Title 29 / Chapter 316 / Section 316.744
316.744 Cash payments for energy conservation
Status: in_force

Any amount received as a cash payment for energy conservation measures under ORS 456.594 (Definitions) to 456.599 (Rules) and 469.631 (Definitions for ORS 469.631 to 469.645) to 469.687 (Title for ORS 456.594 to 456.599 and 469.631 to 469.687) is exempt from the tax imposed under this chapter. [Formerly 316.069; 1985 c.802 §16]

Source: Section 316.744 — Cash payments for energy conservation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.518 — OR Code / Title 29 / Chapter 315 / Section 315.518
315.518 Research conducted by semiconductor company
Status: in_force

(1) As used in this section, “qualified semiconductor company” means an entity whose primary business is the research, design, development, fabrication, assembly, testing, packaging or validation of semiconductors, or an entity whose primary business is the creation of semiconductor manufacturing equipment, semiconductor core intellectual property or electronic design automation software that is primarily intended for use in the semiconductor industry.

(2) A credit against taxes otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 shall be allowed to eligible taxpayers for increases in qualified research expenses and basic research payments. The credit shall be determined in accordance with section 41 of the Internal Revenue Code, except as follows:

(a) The applicable percentage specified in section 41(a) of the Internal Revenue Code shall be 15 percent.

(b) “Qualified research” and “basic research” shall consist only of research conducted in Oregon by a qualified semiconductor company, in support of a trade or business directly related to semiconductors.

(c) Section 41(c)(4) of the Internal Revenue Code (relating to the alternative incremental credit) does not apply to the credit allowable under this section.

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

(4) The maximum credit under this section may not exceed $4 million for any taxpayer.

(5) Prior to claiming a credit under this section, a taxpayer must obtain from the Oregon Business Development Department:

(a) If applicable, approval from the Oregon Business Development Department as provided in section 5, chapter 298, Oregon Laws 2023.

(b) Certification as provided in ORS 315.522 (Certification) .

(6) The Oregon Business Development Department shall provide information to the Department of Revenue about all certifications issued under ORS 315.522 (Certification) , if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) .

(7) The Director of the Oregon Business Development Department may order the suspension or revocation of a credit allowed under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) .

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

(9) Notwithstanding ORS 317.090 (Minimum tax) (3), the refundable portion of a credit under this section is allowed against the tax imposed under ORS 317.090 (Minimum tax) and may reduce the tax imposed under ORS 317.090 (Minimum tax) to zero. Any remaining amount of credit above the minimum shall be refunded as provided in ORS 315.519 (Refundability of tax credit) .

(10) Any tax credit that is otherwise allowable under this section and that is not used by the taxpayer in that year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. [2023 c.298 §2]

Source: Section 315.518 — Research conducted by semiconductor company , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.778 — OR Code / Title 29 / Chapter 314 / Section 314.778
314.778 Composite returns of pass-through entities
Status: in_force

(1) Intentionally left blank —Ed.

(a) A pass-through entity having distributive income attributable to Oregon sources shall file a composite return of personal income and corporate income and excise tax on behalf of owners that elect to be included in the composite return filed by the entity. Distributive income subject to this election does not include the distributive share that under this chapter or ORS chapter 317 or 318 must be included in the apportionable income of any direct partner that is a corporate partner, as defined in ORS 314.731 (Definitions) , unless the corporate partner states in writing to the partnership that its distributive share of the partnership’s income and expenses is not required to be included in the corporate partner’s apportionable income. For purposes of this paragraph, a corporate partner’s distributive share is presumed to be included in the partner’s own apportionable income unless the partner provides the statement to the partnership representative.

(b) Distributive income subject to this election does not include the distributive share that under this chapter or ORS chapter 317 or 318 must be included in the apportionable income of an indirect partner that is a corporate partner, as defined in ORS 314.731 (Definitions) , provided that the partnership can reasonably determine this.

(2) A pass-through entity shall file a composite return under this section only if one or more owners that are nonresidents make an election under this section.

(3) The election is irrevocable and shall be made by owners in the time, form and manner prescribed by the Department of Revenue.

(4) The composite return shall report the share of distributive income of each electing owner, the share of distributive income from Oregon sources of each electing owner and any other information required by the department. The composite return shall be filed with the department in the time, form and manner prescribed by the department. The pass-through entity shall file an amended composite return to report adjustments arising from an audit or other action by the Internal Revenue Service or to correct any item reported on the original composite return.

(5) Intentionally left blank —Ed.

(a) An electing owner may file a nonresident personal income tax return or a corporate excise or income tax return for the tax year of the electing owner in which the electing owner’s share of distributive income reported on the composite return is properly reportable.

(b) An electing owner that files a return under this subsection shall be allowed a subtraction under ORS chapter 316, 317 or 318 for its share of distributive income reported on the composite return.

(6) Intentionally left blank —Ed.

(a) A pass-through entity that files a composite return under this section is subject to the administrative provisions of this chapter and ORS chapter 305.

(b) The department may adopt rules to prevent double taxation or double deduction of any amount included in the computation of income under this section. [2005 c.387 §2; 2019 c.132 §9]

Source: Section 314.778 — Composite returns of pass-through entities; election; effect of election on nonresident owners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.579 — OR Code / Title 29 / Chapter 316 / Section 316.579
316.579 Amount of estimated tax to be paid with declaration
Status: in_force

(1) An individual required to make a declaration of estimated tax under ORS 316.563 (When declaration of estimated tax required) shall pay the estimated tax as provided in subsections (2) to (6) of this section.

(2) If the declaration is filed on or before April 18 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on June 15 and September 15 of the taxable year, and the fourth on January 15 of the succeeding year.

(3) If the declaration is filed after the due date of the prior taxable year return without regard to extensions and not after June 15 of the taxable year, and is not required by ORS 316.577 (Date of filing declaration) to be filed on or before April 18 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the calendar year, and the third on January 15 of the succeeding taxable year.

(4) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by ORS 316.577 (Date of filing declaration) to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of filing of the declaration, and the second on January 15 of the succeeding taxable year.

(5) If the declaration is filed after September 15 of the taxable year and is not required by ORS 316.577 (Date of filing declaration) to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in full at the time of filing of the declaration.

(6) If the declaration is filed after the time prescribed in ORS 316.577 (Date of filing declaration) , subsections (3) to (5) of this section shall not apply. Instead, there shall be paid at the time of filing all installments of estimated tax that would have been payable on or before such time if the declaration had been filed within the time prescribed in ORS 316.577 (Date of filing declaration) , and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed.

(7) If a taxpayer does not file a declaration but files a return on or before January 31 of the succeeding year and pays in full the amount stated as due on the return:

(a) If the declaration is not required to be filed during the taxable year, but is required to be filed on or before January 15, the return shall be considered as the declaration; and

(b) If the tax shown on the return, as reduced by the sum of the credits against the tax allowed for purposes of this chapter, is greater than the estimated tax shown in an earlier declaration, or in the last amendment thereof, the return shall be considered as the amendment of the declaration permitted by ORS 316.563 (When declaration of estimated tax required) (4) to be filed on or before January 15.

(8) In the application of this section to a taxable year beginning on any date other than January 1, there shall be substituted for the 15th or last day of the month specified in this section, the 15th or last day of the corresponding month.

(9) An individual may pay an installment of the estimated tax before the date prescribed for its payment.

(10) Any payment of estimated tax received by the Department of Revenue shall first be applied to underpayments of estimated tax due for any prior installment due for the taxable year. Any excess amount shall be applied to the installment that next becomes due after the payment was received. [1980 c.7 §§16,20; 1981 c.678 §3; 1985 c.603 §7; 1987 c.293 §22; 1993 c.730 §43; 2003 c.46 §42; 2021 c.9 §2]

Source: Section 316.579 — Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.003 — OR Code / Title 29 / Chapter 316 / Section 316.003
316.003 Goals
Status: in_force

(1) The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes:

(a) Fairness and equity as its basic values; and

(b) That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals.

(2) Those guiding principles are:

(a) Ability to pay;

(b) Fairness;

(c) Efficiency;

(d) Even distribution;

(e) The tax system should be equitable where the minimum aspects of a fair system are:

(A) That it shields genuine subsistence income from taxation;

(B) That it is not regressive; and

(C) That it imposes approximately the same tax burden on all households earning the same income;

(f) Adequacy; and

(g) Flexibility.

(3) To meet those goals of Oregon’s tax system, any tax must be considered in conjunction with the effects of all other taxes on Oregonians. [1991 c.457 §1a; 2017 c.315 §22]

Note: 316.003 (Goals) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 316.003 — Goals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317a.152 — OR Code / Title 29 / Chapter 317a / Section 317a.152
317A.152 Payments to Department of Revenue
Status: in_force

For purposes of ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) , and except as otherwise provided by law, all taxes, interest and penalties imposed and all amounts of corporate activity tax collected or required to be paid to the state shall be paid to the Department of Revenue and upon receipt by the department shall be turned over to the State Treasurer, to be disbursed as provided in ORS 317A.155 (Suspense account) . [2019 c.122 §75]

Source: Section 317A.152 — Payments to Department of Revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 311.658 — OR Code / Title 29 / Chapter 311 / Section 311.658
311.658 Collection, payment of state levy
Status: in_force

(1) Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 (Transcript of apportionment to counties) and 311.375 (Forwarding state taxes by county treasurers) and this section.

(2) The state shall be considered a taxing district for purposes of ORS 311.105 (Certificate of taxes levied or imposed) . However, the state shall not be included in any distribution of moneys (in lieu of tax or otherwise) that are required to be apportioned among and offset against the levy of one or more particular districts, but only in the distribution of those tax moneys that are used to reduce the amount of taxes extended on the roll and collected by the tax collector.

(3) Notwithstanding ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) , property tax moneys collected pursuant to a state levy shall not be deposited to the unsegregated tax collections account under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) but shall be deposited in the county treasury and distributed as provided under ORS 311.375 (Forwarding state taxes by county treasurers) .

(4) The state shall not be included in the percentage distribution schedule under ORS 311.390 (Tax and interest distribution percentage schedule) .

(5) It shall not be necessary to change the values of the particular descriptions of property assessed in each of the several counties on the assessment rolls on account of a state levy of ad valorem property tax.

(6) No deduction or abatement shall be made from the apportionment of any county because of the delinquency of any taxpayer, or error or omission in the assessment roll or for any other reason.

(7) In exercising its supervisory powers under ORS 306.115 (General supervision over property tax system) (1), the Department of Revenue may adopt rules governing the certification, apportionment, transmission of transcript, extension, offset, collection and distribution of the state tax levy. The Department of Revenue and the Oregon Department of Administrative Services shall develop procedures for informing the State Treasurer of the condition of any general obligation bond fund program and any state levy anticipated or made under this section. [Formerly 309.550; 1991 c.220 §3]

Source: Section 311.658 — Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 306.353 — OR Code / Title 29 / Chapter 306 / Section 306.353
306.353 Property tax expenditures to be funded
Status: in_force

(1) If, for tax years beginning on or after July 1, 2001, a new property tax expenditure is created, or an existing property tax expenditure is expanded, 50 percent of the amount of the property tax revenues of a city, county or special district that are forgone as a result of the new expenditure or expansion shall be funded by amounts appropriated to the Property Tax Expenditure Funding Account established under ORS 306.356 (Property Tax Expenditure Funding Account) .

(2) Subsection (1) of this section applies:

(a) Only to the operating taxes, as defined in ORS 310.055 (Operating taxes) , of the city, county or special district.

(b) To the extent that the legislative Act creating the new expenditure or expansion also did not offset the loss of revenue by repealing or restricting one or more property tax expenditures that were in effect for the tax year immediately prior to the tax year in which the new expenditure or expansion first applies.

(3) As used in ORS 306.353 (Property tax expenditures to be funded) to 306.359 (Procedures for determining property tax expenditure funding payments) :

(a) “Property tax expenditure” or “expenditure” means a property tax exemption or special assessment of the assessed value of property for ad valorem property tax purposes.

(b) “Special district” does not include a taxing district that imposes property taxes for the purpose of funding the public school system.

(4) Legislation that extends the applicability or operative period of a property tax expenditure is not subject to the provisions of ORS 306.353 (Property tax expenditures to be funded) to 306.359 (Procedures for determining property tax expenditure funding payments) .

(5) Legislation that authorizes a local taxing district to exempt a class of property from the taxes of that local taxing district is not subject to the provisions of ORS 306.353 (Property tax expenditures to be funded) to 306.359 (Procedures for determining property tax expenditure funding payments) . [1999 c.821 §2]

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

Source: Section 306.353 — Property tax expenditures to be funded , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 316.821 — OR Code / Title 29 / Chapter 316 / Section 316.821
316.821 Federal election to deduct sales taxes
Status: in_force

(1) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes must make the same election for purposes of the tax imposed by this chapter.

(2) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §30]

Source: Section 316.821 — Federal election to deduct sales taxes; addition for state purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.250 — OR Code / Title 29 / Chapter 308 / Section 308.250
308.250 Valuation and assessment of personal property
Status: in_force

(1) All personal property not exempt from ad valorem taxation or subject to special assessment shall be valued at 100 percent of its real market value, as of January 1, at 1:00 a.m. and shall be assessed at its assessed value determined as provided in ORS 308.146 (Determination of maximum assessed value and assessed value) .

(2) Notwithstanding subsection (1) of this section:

(a) If the total assessed value of all taxable personal property of any taxpayer assessable in any county that is required to be reported under ORS 308.290 (Returns) , and of all residential floating structures of the taxpayer assessable in the county that are not required to be reported under ORS 308.290 (Returns) (1)(b)(C), is less than $12,500 in any assessment year, the property is not subject to ad valorem property taxation for that year.

(b) Manufactured structures of a taxpayer are not subject to ad valorem property taxation for any assessment year in which, in a county with a population of more than 340,000 but less than or equal to 570,000, the total assessed value of all manufactured structures taxable as personal property under ORS 308.875 (Manufactured structures classified as real or personal property) of the taxpayer is less than $12,500.

(3) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, manufactured structures of a taxpayer are not subject to ad valorem property taxation for any assessment year in which, in a county with a population of more than 570,000, the total assessed value of all manufactured structures taxable as personal property under ORS 308.875 (Manufactured structures classified as real or personal property) of the taxpayer is less than:

(A) $25,000; or

(B) A maximum dollar amount of $25,000 or more, if adopted by the governing body of the county for the assessment year.

(b) Notwithstanding subsection (1) of this section, the governing body of a county with a population of more than 570,000 may grant a partial exemption for all manufactured structures taxable as personal property in a dollar amount adopted by the county. The dollar amount shall be subtracted from the total assessed value of the property.

(c) The governing body of a county that adopts a dollar amount under paragraph (a)(B) or (b) of this subsection must notify the county assessor on or before January 1 of the assessment year for which the county first intends the dollar amount to apply.

(4) Intentionally left blank —Ed.

(a) On or around January 1 of each year, the county assessor may provide notice to each taxpayer whose taxable personal property is not subject to ad valorem property taxation for the current property tax year under subsection (2)(a) of this section.

(b) Notice provided under this subsection shall:

(A) State that the taxpayer’s personal property is not subject to ad valorem property taxation for the current property tax year.

(B) Include a form prescribed by the Department of Revenue by rule on which the taxpayer may attest by signing the form that the taxpayer has not added or deleted any taxable personal property since the prior assessment year.

(C) State that, if the taxpayer has added or deleted personal property since the prior assessment year, the taxpayer is required to submit to the county assessor a signed business personal property return with an updated asset detail list on or before March 15.

(c) A signed form returned to the county assessor within the time required under ORS 308.290 (Returns) shall be sufficient to make the taxable personal property of the taxpayer identified in the notice not subject to ad valorem property taxation for the subsequent property tax year.

(5) Intentionally left blank —Ed.

(a) For each tax year beginning on or after July 1, 2003, the Department of Revenue shall recompute the maximum amount of the assessed value of taxable personal property in subsections (2)(a) and (b) and (3)(a)(A) and (B) of this section as follows:

(A) Divide the average Consumer Price Index for All Urban Consumers, West Region, for the prior calendar year by the average U.S. City Average Consumer Price Index for 2002.

(B) Recompute the maximum amount of assessed value under subsection (2)(a) or (b) of this section by multiplying $12,500 or $25,000, as applicable, by the appropriate indexing factor determined as provided in subparagraph (A) of this paragraph.

(b) As used in this subsection:

(A) “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(B) “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor.

(c) If any change in the maximum amount of assessed value determined under paragraph (a) of this subsection is not a multiple of $500, the increase shall be rounded to the nearest multiple of $500. [Amended by 1953 c.349 §3; 1959 c.553 §1; 1965 c.429 §3; 1971 c.529 §34; 1971 c.610 §1; 1973 c.62 §1; 1979 c.529 §3; 1979 c.692 §4; 1981 c.804 §41; 1985 c.422 §1; 1985 c.613 §9; 1991 c.459 §101; 1993 c.813 §1; 1995 c.513 §4; 1997 c.541 §163; 1997 c.819 §1; 2001 c.479 §1; 2003 c.63 §1; 2007 c.613 §2; 2010 c.69 §§1,2; 2013 c.205 §1; 2015 c.38 §2; 2015 c.217 §1; 2017 c.420 §1; 2019 c.533 §1; 2022 c.96 §3; 2023 c.172 §2]

Source: Section 308.250 — Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.402 — OR Code / Title 29 / Chapter 307 / Section 307.402
307.402 Beverage containers
Status: in_force

Any beverage container having a refund value as required under ORS 459A.700 (Definitions for ORS 459A.700 to 459A.744) to 459A.744 (Bottle Bill Fund) is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]

Source: Section 307.402 — Beverage containers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.668 — OR Code / Title 29 / Chapter 314 / Section 314.668
314.668 Definitions
Status: in_force

As used in ORS 314.668 (Definitions) to 314.673 (Rules) :

(1) “Actual cost” means the costs of labor, materials, supplies, equipment rental, real or personal property acquisition, permits, engineering, financing, required fees, insurance, administration, accounting, maintenance, repair or replacement and debt service, and all other direct or indirect costs incurred by a person in order to undertake a capital project, or of more than one capital project undertaken by the same taxpayer as part of the same qualifying investment.

(2) “Capital project” means a project within this state for the construction, modification, replacement, repair, remodeling or renovation of a structure or structures, addition to a structure or structures, or other capital improvement, that qualifies as a qualifying investment, including but not limited to:

(a) Acquisition of a legal interest or right in land or property in conjunction with the capital improvement, including but not limited to the purchase, lease or occupancy of real property, including the buildings, structures, infrastructure and leasehold improvements on the land or property;

(b) Acquisition of existing structures, or legal interests or rights in structures, in conjunction with the capital improvement;

(c) Acquisition and installation of machinery or equipment, furnishings, fixtures or other personal property or materials, in conjunction with the capital improvement; or

(d) Services and activities performed in relation to the capital improvement, including planning, design, authorizing, issuing, carrying or repaying interim or permanent financing, research, study of land use and environmental impacts, acquiring permits or licenses, or other services connected with the capital improvement, and costs associated with the performance of these services and activities.

(3) “Debt service” includes debt service payments or payments into reserve accounts for debt service and payment of amounts necessary to meet debt service coverage requirements.

(4) “Qualifying investment” means expenditures made by the taxpayer relating to a capital project:

(a) The actual cost of which exceeds $150 million within a five-year period measured from the commencement of the term of the qualifying investment contract; and

(b) That result in the taxpayer employing at least 500 more full-time equivalent employees in this state than the taxpayer employed in this state when the qualifying investment was commenced.

(5) “Qualifying investment contract” means a contract between the State of Oregon and a taxpayer that meets the requirements of ORS 314.671 (Qualifying investment contract) .

(6) “Single sales factor method” means the method of income apportionment required under ORS 314.650 (Apportionment of income) and 314.665 (Determination of sales factor) and the rules adopted thereunder, as in effect on the date a qualifying investment contract is executed.

(7) “Term of the qualifying investment contract” means the duration of the parties’ obligations under a qualifying investment contract. [2012 s.s. c.1 §3; 2017 c.43 §6]

Source: Section 314.668 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.264 — OR Code / Title 29 / Chapter 315 / Section 315.264
315.264 Working family household and dependent care expenses
Status: in_force

(1) Intentionally left blank —Ed.

(a) A credit against the tax otherwise due under ORS chapter 316 shall be allowed a taxpayer in an amount equal to a percentage of employment-related expenses of a type allowable as a credit pursuant to section 21 of the Internal Revenue Code, notwithstanding the limitation imposed by section 21(c) of the Internal Revenue Code, and limited as provided in paragraph (c) of this subsection.

(b) The credit allowed under this section may be claimed for expenses for care of a qualifying individual that allow a nonmarried taxpayer to seek employment or to attend school as a degree-seeking student enrolled on a full-time or part-time basis.

(c) The employment-related expenses for which a credit is claimed under this section may not exceed the least of:

(A) The combination of earned income taxable by Oregon and reportable on the taxpayer’s return and imputed income;

(B) The lesser amount, attributable to either spouse, of the combination of the spouse’s imputed income and the spouse’s earned income subject to taxation by Oregon, if reportable on a joint return; or

(C) $12,000 for a taxpayer for which there is one qualifying individual, or $24,000 for a taxpayer for which there are two or more qualifying individuals.

(d) The limitations in paragraph (c)(C) of this subsection shall be reduced by the aggregate amount excludable under section 129 of the Internal Revenue Code for the tax year.

(2) The applicable percentage described in subsection (1) of this section shall be determined in accordance with the following table:

Greater of Federal

or Oregon Adjusted

Gross Income, as Applicable percentage based on age of youngest

Percentage of Federal qualifying individual on January 1 of tax year

Poverty Level

At least 6 years

but less than

At least 13, or at least

3 years 13 but less 18 years or

Greater Less than Under 3 but less than 18 if older if

than or equal to years than 6 disabled disabled

0% 10% 10% 8% 5% 5%

10% 20% 20% 18% 15% 5%

20% 30% 30% 28% 25% 10%

30% 40% 40% 38% 35% 20%

40% 50% 50% 48% 45% 30%

50% 60% 55% 53% 50% 35%

60% 70% 60% 58% 55% 40%

70% 80% 65% 63% 60% 45%

80% 90% 70% 68% 65% 50%

90% 110% 75% 73% 70% 55%

110% 120% 71% 69% 66% 50%

120% 130% 66% 64% 61% 45%

130% 140% 61% 59% 56% 39%

140% 150% 55% 53% 50% 33%

150% 160% 50% 48% 45% 28%

160% 200% 47% 45% 42% 25%

200% 210% 45% 43% 40% 22%

210% 220% 40% 38% 35% 20%

220% 230% 35% 33% 30% 15%

230% 240% 30% 28% 25% 10%

240% 250% 20% 18% 15% 5%

250% 260% 10% 8% 5% 5%

260% 280% 6% 6% 4% 4%

280% 300% 4% 4% 4% 4%

300% - 0% 0% 0% 0%

(3) The applicable percentage for a household in excess of eight members shall be calculated as if for a household size of eight members.

(4) The credit under this section is not allowed to a taxpayer with federal adjusted gross income or Oregon adjusted gross income, whichever is greater, in excess of 300 percent of the federal poverty level.

(5) For the purposes of calculating the allowed amount of credit applicable to a student:

(a) Imputed income shall equal $1,000 per qualified month per student for a student for whom there is one qualifying individual, or $2,000 per qualified month per student for a student for which there are two or more qualifying individuals.

(b) A qualified month is any month in which the student is a full-time or part-time student and attending school, or a summer month in a calendar year in which the student was enrolled in a degree-seeking program in both the spring and fall academic terms.

(c) The school ratio shall equal 100 percent for a month for which a student is qualified for student financial aid as a full-time student, and 70 percent for a month for which a student is qualified for student financial aid as a part-time student.

(d) If a student is a part-time student for a portion of the year and a full-time student for the balance of the year, the credit shall be prorated. The school ratio applicable to the summer months, if any, shall be the school ratio applicable to the immediately preceding spring month.

(6) Notwithstanding subsections (2) and (3) of this section, for a student with adjusted gross income as a percentage of the federal poverty level that is less than or equal to 110 percent, the amount of credit shall be the greater of:

(a) The credit calculated using subsection (2) of this section; or

(b) The product of the applicable percentage, as shown in subsection (2) of this section, corresponding to an adjusted gross income percentage of 110 percent, multiplied by:

(A) The lesser of expenses for care of a qualifying individual or imputed income; and

(B) The school ratio.

(7) In order to ensure compliance with the eligibility requirements of the credit allowed under this section, the Department of Revenue shall be afforded access to utilization data maintained by the Department of Early Learning and Care in its administration of the Employment Related Day Care subsidy program.

(8) The Department of Revenue may assess a penalty in an amount not to exceed 25 percent of the amount of credit claimed by the taxpayer against any taxpayer who knowingly claims or attempts to claim any amount of credit under this section for which the taxpayer is ineligible, or against any individual who knowingly assists another individual in claiming any amount of credit for which the individual is ineligible.

(9) The Department of Revenue may adopt rules for carrying out the provisions of this section and prescribe the form used to claim a credit and the information required on the form.

(10) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by subsection (1) of this section. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(11) 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 by this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(12) 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) .

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

(14) Any amount that is refunded to the taxpayer under this section and that is in excess of the tax liability of the taxpayer does not bear interest. [2015 c.701 §3; 2017 c.638 §2; 2018 c.111 §7; 2021 c.525 §5a; 2021 c.631 §75]

Note: Section 5, chapter 701, Oregon Laws 2015, provides:

Sec. 5. (1) ORS 315.264 (Working family household and dependent care expenses) applies to tax years beginning on or after January 1, 2016, and before January 1, 2028.

(2) The amendments to ORS 315.264 (Working family household and dependent care expenses) by section 5a of this 2021 Act apply to tax years beginning on or after January 1, 2022, and before January 1, 2028. [2015 c.701 §5; 2021 c.525 §5]

Source: Section 315.264 — Working family household and dependent care expenses; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317.362 — OR Code / Title 29 / Chapter 317 / Section 317.362
317.362 Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
Status: in_force

To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code. [1983 c.162 §27]

Source: Section 317.362 — Reversal of effect of gain or loss in case of timber, coal, domestic iron ore , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.675 — OR Code / Title 29 / Chapter 314 / Section 314.675
314.675 Apportionment of net loss
Status: in_force

If the operations of a taxpayer subject to ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) or 314.615 (When allocation and apportionment of net income from business activity required) result in a net loss, that net loss shall be apportioned in the same manner as the net income so as fairly and accurately to reflect the net loss of the business done within this state. The net loss applicable to Oregon income pursuant to this section shall then become the net loss deduction for subsequent years which may be deducted from apportioned net income in the same manner as set forth in the Personal Income Tax Act of 1969, and in ORS chapters 317 and 318. The limitations as to the amount deductible and the time limitations in those statutes shall apply to the apportioned net loss deduction computed pursuant to this section. [1965 c.152 §23; 1969 c.493 §89; 1983 c.162 §55]

Source: Section 314.675 — Apportionment of net loss; net loss deduction; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.489 — OR Code / Title 29 / Chapter 311 / Section 311.489
311.489 Bankruptcy collections efforts report
Status: in_force

Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include:

(1) A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484 (Property tax bankruptcy account) .

(2) The total amount of taxes and penalties collected through an order of a bankruptcy court.

(3) The total amount reimbursed to the county under ORS 311.484 (Property tax bankruptcy account) for attorney fees and costs and disbursements. [2003 c.190 §3]

Note: 311.489 (Bankruptcy collections efforts report) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

DELINQUENT TAXES; COLLECTION

Source: Section 311.489 — Bankruptcy collections efforts report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.336 — OR Code / Title 29 / Chapter 315 / Section 315.336
315.336 Transportation projects
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, for a transportation project, based upon the certified cost of the project during the period for which the project is certified under ORS 469B.320 (Definitions for ORS 315.336 and 469B.320 to 469B.347) to 469B.347 (Policies and procedures) .

(2) The credit allowed for a project other than an alternative fuel vehicle project shall be as follows:

(a) For tax years beginning on or after January 1, 2011, and before January 1, 2012, the maximum allowed credit shall be:

(A) 35 percent of certified cost, if a preliminary certification is issued under ORS 469B.329 (Submissions for preliminary certification) prior to July 1, 2011; or

(B) 25 percent of certified cost, if a preliminary certification is issued under ORS 469B.329 (Submissions for preliminary certification) on or after July 1, 2011, and before January 1, 2012.

(b) For tax years beginning on or after January 1, 2012, and before January 1, 2013, the maximum allowed credit shall be 25 percent of certified cost.

(c) For tax years beginning on or after January 1, 2013, and before January 1, 2014, the maximum allowed credit shall be 20 percent of certified cost.

(d) For tax years beginning on or after January 1, 2014, and before January 1, 2015, the maximum allowed credit shall be 15 percent of certified cost.

(e) For tax years beginning on or after January 1, 2015, and before January 1, 2016, the maximum allowed credit shall be 10 percent of certified cost.

(3) The total amount of the credit allowable for an alternative fuel vehicle project under this section may not exceed 35 percent of the certified cost of the project.

(4) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the credit allowed in each of the first two tax years in which the credit is claimed shall be 10 percent of the certified cost of the project, but may not exceed the tax liability of the taxpayer. The credit allowed in each of the succeeding three years shall be five percent of the certified cost, but may not exceed the tax liability of the taxpayer.

(b) If the amount of the credit allowed under this section is less than 35 percent of the certified cost of the project, the credit allowed in any tax year may not exceed five percent of the certified cost of the project, and may not exceed the tax liability of the taxpayer.

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

(a) The project must be located in Oregon.

(b) The project must have received final certification from the Director of the State Department of Energy under ORS 469B.320 (Definitions for ORS 315.336 and 469B.320 to 469B.347) to 469B.347 (Policies and procedures) .

(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 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, 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 (2) of this section only as provided in this subsection.

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

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

(9) The definitions in ORS 469B.320 (Definitions for ORS 315.336 and 469B.320 to 469B.347) apply to this section. [2011 c.730 §53; 2012 c.45 §6; 2013 c.774 §14]

Note: Sections 54 and 66, chapter 730, Oregon Laws 2011, provide:

Sec. 54. (1) A taxpayer may not be allowed a credit for a transportation project, other than an alternative fuel vehicle project, certified under ORS 469B.332 (Final certification) if the first tax year for which the credit would otherwise be allowed begins on or after January 1, 2016.

(2) A taxpayer may not be allowed a credit for an alternative fuel vehicle project certified under ORS 469B.332 (Final certification) if the first tax year for which the credit would otherwise be allowed begins on or after January 1, 2018. [2011 c.730 §54; 2013 c.774 §16]

Sec. 66. Sections 53 and 56 to 65 of this 2011 Act [ 315.336 (Transportation projects) and 469B.320 (Definitions for ORS 315.336 and 469B.320 to 469B.347) to 469B.347 (Policies and procedures) ] apply to applications for preliminary certification submitted under section 58 of this 2011 Act [ 469B.326 (Application for preliminary certification) ] after July 1, 2011, and to tax years beginning on or after January 1, 2011. [2011 c.730 §66]

Source: Section 315.336 — Transportation projects , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.749 — OR Code / Title 29 / Chapter 316 / Section 316.749
316.749 Dividend from domestic international sales corporation
Status: in_force

(1) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any dividend received by the taxpayer on or after January 1, 2013, from a domestic international sales corporation formed on or before January 1, 2014, and subject to the tax imposed under ORS 317.283 (Nonrecognition of transactions with related domestic international sales corporation) (2)(a).

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

Source: Section 316.749 — Dividend from domestic international sales corporation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.164 — OR Code / Title 29 / Chapter 316 / Section 316.164
316.164 When surety bond or letter of credit required of employer
Status: in_force

(1) Except as provided in subsection (3) of this section, if the Department of Revenue makes the findings required under subsection (2) of this section, the department may require any employer subject to ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) , except the state or its political subdivisions, to post a surety bond, or irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008 (Additional definitions for Bank Act) , with the department, to secure future payment of amounts required to be withheld and paid over to the department under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) or 320.550 (Tax on wages) . The bond or letter of credit shall be in an amount equal to the amounts required to be withheld upon the wages paid or estimated to be paid by the employer for a period of four calendar quarters. The bond or letter of credit shall be in a form acceptable to the department. Posting of the bond or letter of credit shall not relieve the employer from withholding and paying over amounts based on wages paid by the employer under any provision of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) or 320.550 (Tax on wages) . The department may, in its discretion, at any time apply such bond or letter of credit or part thereof to the delinquencies or indebtedness of the employer arising under any provision of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) and accruing after the date the bond or letter of credit was posted. Appeal of an action of the department under this section shall not relieve an employer of the requirement during the pendency of the appeal.

(2) Before requiring an employer to post a bond or irrevocable letter of credit under subsection (1) of this section, the department shall determine that the employer has failed to make payment to the department of amounts required to be withheld and paid over under any provision of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) or 320.550 (Tax on wages) for at least three calendar quarters, and the total amount of delinquent payments exceeds $2,500, exclusive of interest or penalties. For purposes of this subsection, a payment shall not be considered delinquent if the employer’s liability to withhold is subject to appeal to the tax court.

(3) The department shall not require a bond or irrevocable letter of credit to be posted under this section if the employer elects to notify the department of the times of payment of wages to the employees of the employer, and, notwithstanding ORS 316.197 (Payment to department by employer) , to pay over amounts withheld within three banking days after the dates the wages were paid.

(4) Before requiring an employer to post a bond or irrevocable letter of credit or make payment of amounts required to be withheld in the manner prescribed in subsection (3) of this section, the department shall attempt to obtain payment of delinquent amounts through other methods of collection, however, the department is not required to seize or sell real or personal property in order to comply with the requirements of this subsection.

(5) Any bond or irrevocable letter of credit required under subsection (1) of this section shall become the sole property of the department and shall be held by the department to guarantee payment of withholding taxes by the employer. The bond or letter of credit shall be held for the benefit of the State of Oregon, subject only to the provisions of subsection (6) of this section. The bond or letter of credit shall be prior to all other liens, claims or encumbrances and shall be exempt from any process, attachment, garnishment or execution.

(6) If an employer ceases to be an employer subject to ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) or 320.550 (Tax on wages) , the department shall, upon receipt of all payments due from the employer for withheld amounts, cancel any bond or irrevocable letter of credit given under this section. Such bonds or letters of credit held for the benefit of the State of Oregon shall first be applied to any indebtedness or deficiencies due from the employer under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) and accruing after the date the bond or letter of credit was posted before any return is made to the employer. The employer shall have no interest in such bond or letter of credit prior to full compliance with this section and all provisions of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) .

(7) If an employer required to post a bond or irrevocable letter of credit or make payment of amounts withheld in the manner prescribed under this section makes full payment of all delinquent amounts due and owing at the time the bond, letter of credit or accelerated payment schedule was required and makes payment of amounts due under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) and files returns required in connection with those payments in a timely manner for the succeeding four calendar quarters, the department shall release the employer from the requirement to post the bond or letter of credit or make accelerated payments of amounts withheld.

(8) If any employer fails to comply with subsections (1) to (7) of this section, the Oregon Tax Court, upon commencement of an action by the department for that purpose, may order the employer to post the required bond or irrevocable letter of credit or make accelerated payments of amounts withheld. The employer’s failure to obey an order of the court is punishable by contempt. If the Oregon Tax Court determines that an order of compliance enforceable by contempt proceedings will not assure the payment of withheld taxes by the employer, the court may enjoin the employer from further employing individuals in this state or continuing in business therein until the employer has complied with subsections (1) to (7) of this section. [1985 c.406 §§2,3; 1991 c.331 §143; 1995 c.650 §36; 1997 c.631 §§453,454; 2017 c.750 §122b]

Source: Section 316.164 — When surety bond or letter of credit required of employer; enforcement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.606 — OR Code / Title 29 / Chapter 314 / Section 314.606
314.606 Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
Status: in_force

In any case in which the provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) are inconsistent with the provisions of ORS 305.653 (Multistate Tax Compact) , the provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) shall control. [1993 c.726 §20; 2013 c.407 §3]

Source: Section 314.606 — Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.514 — OR Code / Title 29 / Chapter 315 / Section 315.514
315.514 Film production development contributions
Status: in_force

(1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, is allowed to a taxpayer for certified film production development contributions made by the taxpayer to the Oregon Production Investment Fund established under ORS 284.367 (Oregon Production Investment Fund) .

(2) Intentionally left blank —Ed.

(a) The Department of Revenue shall, in cooperation with the Oregon Film and Video Office, conduct an auction of tax credits under this section. The auction may be conducted no later than April 15 following December 31 of any tax year for which the credit is allowed. The department may conduct the auction in the manner that it determines is best suited to maximize the return to the state on the sale of tax credit certifications and shall announce a reserve bid prior to conducting the auction. The reserve amount shall be at least 90 percent of the total amount of the tax credit. Moneys necessary to reimburse the department for the actual costs incurred by the department in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the department. The department shall deposit net receipts from the auction required under this section in the Oregon Production Investment Fund.

(b) The Oregon Film and Video Office shall adopt rules in order to achieve the following goals:

(A) Subject to paragraph (a) of this subsection, generate contributions for which tax credits of $20 million are certified for each fiscal year;

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

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

(3) Contributions made under this section shall be deposited in the Oregon Production Investment Fund.

(4) Intentionally left blank —Ed.

(a) Upon receipt of a contribution, the Oregon Film and Video Office shall, except as provided in ORS 315.516 (Funding in lieu of tax credit certification) , issue to the taxpayer written certification of the amount certified for tax credit under this section to the extent the amount certified for tax credit, when added to all amounts previously certified for tax credit under this section, does not exceed $20 million for the fiscal year in which certification is made.

(b) The Oregon Film and Video Office may issue a certification for a credit under this section, and a credit may be allowed, for the tax year in which a contribution is made, or for the tax year immediately preceding the tax year in which a contribution is made and for auctions conducted no later than April 15 following December 31 of any tax year for which the credit is allowed, if no return has yet been filed for the preceding tax year.

(c) The Oregon Film and Video Office and the department are not liable, and a refund of a contributed amount need not be made, if a taxpayer who has received tax credit certification is unable to use all or a portion of the tax credit to offset the tax liability of the taxpayer.

(5) To the extent the Oregon Film and Video Office does not certify contributed amounts as eligible for a tax credit under this section, the taxpayer may request a refund of the amount the taxpayer contributed, and the office shall refund that amount.

(6) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, a tax credit claimed under this section may not exceed the tax liability of the taxpayer and may not be carried over to another tax year.

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

(c) A taxpayer is not eligible for a tax credit under this section if the first tax year for which the credit would otherwise be allowed begins on or after January 1, 2030.

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

(8) If the amount of contribution for which a tax credit certification is made is allowed as a deduction for federal tax purposes, the amount of the contribution shall be added to federal taxable income for Oregon tax purposes. [2003 c.736 §76; 2007 c.843 §59; 2009 c.787 §2; 2011 c.730 §11; 2013 c.750 §50; 2015 c.701 §41; 2016 c.29 §§8,9; 2019 c.370 §1; 2021 c.525 §31; 2021 c.528 §13]

Note: Section 77, chapter 736, Oregon Laws 2003, provides:

Sec. 77. ORS 315.514 (Film production development contributions) applies to tax years beginning on or after January 1, 2005, and before January 1, 2030, and to tax credit certifications issued by the Oregon Film and Video Office on or after July 1, 2005. [2003 c.736 §77; 2009 c.913 §1; 2011 c.730 §17; 2015 c.701 §42; 2021 c.525 §34]

Source: Section 315.514 — Film production development contributions; auction of tax credits; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 320.455 — OR Code / Title 29 / Chapter 320 / Section 320.455
320.455 When purchasers required to remit use tax and excise tax
Status: in_force

Any purchaser liable for the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) or the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100; 2018 c.93 §14]

Source: Section 320.455 — When purchasers required to remit use tax and excise tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308.810 — OR Code / Title 29 / Chapter 308 / Section 308.810
308.810 Association to file statement
Status: in_force

(1) Every association referred to in ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) shall make and file with the Department of Revenue, on or before March 1 of each year, in such form and on such blanks as the department may prescribe and provide, the statement required under ORS 308.524 (Companies to file statements) and 308.525 (Contents of statement) , and shall include therein the amount of all its gross revenue subject to the tax levied by ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) for the calendar year preceding the making of such statement. The association shall compute and forward on or before July 1 of each year the lesser of the tax calculated under ORS 308.807 (Amount of tax) (1) on such gross revenue or the tax calculated under ORS 308.807 (Amount of tax) (2) on the real market value of the transmission and distribution lines used or operated by the association.

(2) The department shall notify the association of the real market value of the transmission and distribution lines used or operated by the association on or before the date fixed for notices of assessment to be issued under ORS 308.582 (Notice of tentative assessment) or 308.595 (Notice when valuation increased or omitted property placed on tentative assessment roll) . [Amended by 1957 c.637 §2; 1969 c.492 §4; 1983 c.782 §1; 1991 c.459 §170; 2007 c.227 §2; 2007 c.616 §16]

Source: Section 308.810 — Association to file statement; payment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.990 — OR Code / Title 29 / Chapter 305 / Section 305.990
305.990 Criminal penalties
Status: in_force

(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160 (Reports from public officers) , which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.

(2) Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.

(3) Any public officer who neglects or refuses to perform any of the duties imposed on the public officer by law as to the assessment, levying or collection of taxes commits a Class A misdemeanor.

(4) Violation of ORS 305.815 (False return, statement or document prohibited) is a Class A misdemeanor.

(5) Violation of ORS 305.260 (Representation before department or magistrate by former department personnel prohibited) is a Class A misdemeanor. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179]

Source: Section 305.990 — Criminal penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.267 — OR Code / Title 29 / Chapter 317 / Section 317.267
317.267 Dividends received by corporation from certain other corporations
Status: in_force

(1) To derive Oregon taxable income, there shall be added to federal taxable income:

(a) Amounts received as dividends from corporations deducted for federal purposes pursuant to section 243 or 245 of the Internal Revenue Code, except section 245(c) of the Internal Revenue Code;

(b) Amounts deducted for income repatriated, deemed or otherwise, under section 965 of the Internal Revenue Code;

(c) Amounts deducted as global intangible low-taxed income pursuant to section 250 of the Internal Revenue Code;

(d) Amounts paid as dividends by a public utility or telecommunications utility and deducted for federal purposes pursuant to section 247 of the Internal Revenue Code; or

(e) Dividends eliminated under Treasury Regulations adopted under section 1502 of the Internal Revenue Code that are paid by members of an affiliated group that are eliminated from a consolidated federal return pursuant to ORS 317.715 (Tax return of corporation in affiliated group making consolidated federal return) (2).

(2) To derive Oregon taxable income, after the modification prescribed under subsection (1) of this section, there shall be subtracted from federal taxable income an amount equal to 70 percent of dividends (determined without regard to section 78 of the Internal Revenue Code) received or deemed received from corporations if such dividends are included in federal taxable income. However:

(a) In the case of any dividend on debt-financed portfolio stock as described in section 246A of the Internal Revenue Code, the subtraction allowed under this subsection shall be reduced under the same conditions and in same amount as the dividends received deduction otherwise allowable for federal income tax purposes is reduced under section 246A of the Internal Revenue Code.

(b) In the case of any dividend received from a 20 percent owned corporation, as defined in section 243(c) of the Internal Revenue Code, or global intangible low-taxed income included in gross income pursuant to section 951A of the Internal Revenue Code, this subsection shall be applied by substituting “80 percent” for “70 percent.”

(c) A dividend that is not treated as a dividend under section 243(d) of the Internal Revenue Code may not be treated as a dividend for purposes of this subsection.

(d) If a dividends received deduction is not allowed for federal tax purposes because of section 246(a) or (c) of the Internal Revenue Code, a subtraction may not be made under this subsection for received dividends that are described in section 246(a) or (c) of the Internal Revenue Code.

(e) In the case of any dividend received from an alien, domestic or foreign insurer, as defined in ORS 731.082 (“Domestic,” “foreign,” “alien” insurer) , that would be included in the taxpayer’s consolidated Oregon return but for the application of ORS 317.710 (Corporation tax return requirements) (5) or (7), this subsection shall be applied by substituting “100 percent” for “70 percent.”

(f) A subtraction under this subsection is not allowed for any amount of foreign-source dividend income, as described in section 245A of the Internal Revenue Code, that is included in gross income.

(3) There shall be excluded from the sales factor of any apportionment formula employed to attribute income to this state any amount subtracted from federal taxable income under subsection (2) of this section or deducted under section 245A of the Internal Revenue Code. The amount of any dividend or of any global intangible low-taxed income that is apportionable shall be determined as provided by the apportionment formula applicable to the taxpayer, as provided in ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.605 (Short title) to 314.675 (Apportionment of net loss) , but may not include any amount subtracted under subsection (2) of this section. [1983 c.162 §13; 1984 c.1 §9; 1985 c.802 §33; 1987 c.293 §38; 1987 c.447 §119; 1987 c.911 §8i; 1989 c.625 §21; 2003 c.77 §21; 2005 c.80 §2; 2005 c.832 §33; 2013 c.707 §3; 2015 c.755 §5; 2017 c.316 §1; 2018 c.101 §28; 2019 c.556 §5]

Source: Section 317.267 — Dividends received by corporation from certain other corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.679 — OR Code / Title 29 / Chapter 311 / Section 311.679
311.679 Estimate of deferred taxes
Status: in_force

(1) Intentionally left blank —Ed.

(a) At the time that property taxes are deferred under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , or if property taxes were deferred prior to July 1, 1990, the Department of Revenue shall estimate the amount of property taxes deferred for tax years beginning on or after July 1, 1990, interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and any fees paid by the department in connection with lien filing, recording, release or satisfaction.

(b) The department shall have a lien in the amount of the estimate.

(2) If during the period of deferral the amount of taxes and interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and fees exceeds the estimate under subsection (1) of this section, the department shall have a lien for the amount of the excess.

(3) Intentionally left blank —Ed.

(a) A lien created under subsection (1) of this section attaches to the homestead to which the deferral relates on July 1 of the first tax year of deferral or on July 1, 1990, as applicable.

(b) A lien for the excess created under subsection (2) of this section attaches to the homestead on July 1 of the tax year in which the excess occurs.

(4) A lien created under subsection (1) or (2) of this section has the same priority as other real property tax liens except that liens of mortgages, trust deeds or security interests that are filed, recorded or noted on a certificate of title or in any record maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 (Ownership document contents) to 446.646 (Department of Consumer and Business Services rules) prior in time to the attachment of a lien created under subsection (1) or (2) of this section are prior to the lien created under subsection (1) or (2) of this section.

(5) Intentionally left blank —Ed.

(a) The notice of lien for deferred taxes recorded as provided in ORS 311.675 (Recording liens) (1) and (2) arising on or after October 3, 1989, shall list the amount of the estimate of deferred taxes and interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and fees made by the department under subsection (1) of this section. Any amendment to the notice of lien to reflect a lien for excess, as described under subsection (2) of this section, shall list the amount of the excess that the department claims as a lien.

(b) If notice of lien with respect to any homestead has been filed or recorded as provided under ORS 311.675 (Recording liens) (1) to (3) prior to January 1, 1990, and the lien has not been released or satisfied, the department shall cause a further notice of lien to be recorded in the mortgage records of the county. The further notice of lien shall list the amount of the estimate of deferred taxes and interest made by the department under subsection (1) of this section and any amendment to the notice to reflect a lien for excess, described under subsection (2) of this section, and shall list the amount of the excess that the department claims as lien.

(6) Intentionally left blank —Ed.

(a) A lien created under this section may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88.

(b) In a foreclosure action under this section, a court may award:

(A) Reasonable attorney fees to the prevailing party.

(B) All costs associated with foreclosure of the lien to the department if the department prevails.

(7) Receipts from foreclosure proceedings shall be credited in the same manner as other repayments of deferred property taxes under ORS 311.701 (Senior Property Tax Deferral Revolving Account) .

(8) Intentionally left blank —Ed.

(a) By means of voluntary payment made as provided under ORS 311.690 (Voluntary payment of deferred tax and interest) , the taxpayer may limit the amount of the lien created under this section.

(b) If the taxpayer desires that the limit be reflected in the records of the county, the taxpayer must request, subject to any rules adopted by the department, that the department cause a partial satisfaction of the lien to be recorded in the county.

(c) Upon receipt of such a request, the department shall cause a partial satisfaction, in the amount of the voluntary payment, to be recorded.

(d) Nothing in this subsection affects the priority of the liens of the department, as originally created under subsections (1) and (2) of this section.

(9) Intentionally left blank —Ed.

(a) Nothing in this section affects any lien arising under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) for taxes assessed before January 1, 1990.

(b) A lien for taxes does not arise under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) for taxes assessed after December 31, 1989, except as provided under this section.

(10) This section first applies to liens created on or after October 3, 1989. [1989 c.948 §3; 1995 c.526 §2; 1995 c.618 §64; 1999 c.1097 §5; 2007 c.70 §79; 2007 c.363 §3; 2011 c.723 §7; 2015 c.309 §2]

Source: Section 311.679 — Estimate of deferred taxes; lien; foreclosure; voluntary payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).