justicedao/ipfs_state_laws huggingface dataset:
142-015-0010 Adoption or Revision of Fee Schedule (1) Subject to approval by the South Slough National Estuarine Research Reserve Management Commission, the Reserve manager shall adopt (and each even-numbered year, revise) a fee schedule for public use of the Reserve facilities, equipment and educational and technical services described in OAR 142-015-0000. The fees must promote the financial self-sufficiency of the Reserve and be based on the following criteria: (a) Prevailing rates for comparable facilities, equipment or services; (b) Day of week; (c) Time of day; and (d) Season of year; (2) A person using any of the listed facilities, equipment or educational or technical services of the Reserve must pay rates established in OAR 142-015-0000 to 142-015-0050 unless otherwise waived or reduced according to these rules. (3) Unless otherwise noted, fees must be paid in advance of use. (4) Payment Methods: (a) A person may pay by personal check, money order, certified check, or travelers check (in U.S. funds). (b) The Reserve must receive payment within five calendar days after the date the person makes a reservation. If payment is not received within this time, the Reserve will cancel the reservation. Upon cancellation, the Reserve will refund all but a $6 transaction fee. (c) If a check is returned to the Reserve for any reason and payment is not resolved, the Reserve will cancel the reservation. Upon cancellation, the Reserve will bill the person for a $6 transaction fee. (d) Upon request, government agencies and non-profit entities may be invoiced for use of facilities, equipment or services. Reservations must be made at least 30 days prior to arrival. The Reserve will impose a $6 transaction fee for each reservation. (e) Failure to pay any outstanding account balances disqualifies a person from making future reservations. (5) The Manager or the Operations Manager may waive or reduce fees: (a) Upon request from state, local, or federal agencies or federally recognized Indian tribes based in the State of Oregon; (b) When a fee would total $.50 or less; (c) When a person or group provides in-kind services or materials, as determined by the Manager or Operations Manager; (d) For marketing or promotional activities, (including but not limited to special events and commercial filming) that promote the use of Reserve areas and Oregon tourism; or (e) For traditional or cultural tribal activities in accordance with Commission policy. Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.554(2) History: SSNER 1-2008, f. & cert. ef. 4-14-08
142-015-0030 Fee Tiers Fees established pursuant to OAR 142-015-000 to 142-015-0050 must recognize the following four tiers to reflect the diversity of the Reserve’s client base: (1) N Schedule Clients — Public or private sector clients who have no connection to the Reserve and its mission. (2) L Schedule Clients — Public or private sector clients who have limited connection to the Reserve and its mission. (3) D Schedule Clients — Public or private sector clients who have a direct connection to the Reserve and its mission. (4) E Schedule Clients — Exempt; fees can be waived at the discretion of SSNERR management for specific category of use or for certain public or private sector entities otherwise authorized by the SSNERR Manager, including but not limited to a cooperating association that has entered into an agreement with the Reserve, such as the Friends of South Slough, or a charity, social service group or other organizations with memoranda of understanding or reciprocal use agreements, cultural share groups. (a) Eligibility of “E” schedule clients will be established via a written application process. (b) “E” schedule governs the use of interpretive center classroom and auditorium during regular business hours (requiring simple set-up, self clean up and self-administrative support). Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.554(2) History: SSNER 1-2008, f. & cert. ef. 4-14-08
142-015-0040 Biennial Review of Fees (1) By January 1 of each even-numbered year, the Reserve Manager must prepare a report and recommendations on fees to be considered by the Commission at its first meeting of that year. The report shall include: (a) A report of the revenues earned from fees during the biennium ending on June 30 of the preceding odd-numbered year; (b) A recommendation of any changes to the fee schedule for the next biennium beginning on July 1 of the even-numbered year; (c) A projection of the anticipated revenues over the next two-year period based on the recommended fee schedule; (d) An evaluation of the impact of the fees on participation in Reserve events; and (e) Costs of implementing the fee schedule. (2) At the first regular Commission meeting of each even-numbered year, the Commission shall review the report and adopt a new fee schedule. Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.554(2) History: SSNER 1-2008, f. & cert. ef. 4-14-08
142-015-0050 Addition of Fee for New Category In the event the Reserve is requested to allow a usage or activity not anticipated at the time the Commission approves the schedule under OAR 142-015-0040, the Manager or the Operations Manager may establish a proposed fee and submit the fee to the Commission at its next regular meeting. The fee shall be based on the costs to the Reserve in sponsoring or carrying out the activity or usage and shall take into consideration the criteria set forth in 142-015-0010(1). Upon approval by the Commission the fee shall be incorporated into the fee schedule. Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.554(2) History: SSNER 1-2008, f. & cert. ef. 4-14-08
150-018-0010 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support (1) The Department of Revenue is authorized to continuously garnish up to 25 percent of an individual’s disposable earnings to recover delinquent state tax debt. Generally, a garnishment to pay state tax debt would be calculated upon disposable earnings without reduction by any order to withhold child or spousal support. (2) If, for any reason, orders to withhold wages for child or spousal support and garnishments for state tax debt combined exceed the individual’s nonexempt disposable earnings of the taxpayer, any orders to withhold wages under ORS 25.378 will have priority over any other legal process, including all garnishments for state tax debt or otherwise (see ORS 25.375). The employer must reduce payments as needed to the department’s garnishment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 18.385 History: REV 53-2024, amend filed 12/26/2024, effective 01/01/2025 Renumbered from 150-18.385, REV 7-2016, f. 8-10-16, cert. ef. 9-1-16 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 Renumbered from 150-23.186, REV 11-2004, f. 12-29-04, cert. ef. 12-31-04 Renumbered from 150-23.185, REV 8-2002, f. & cert. ef. 12-31-02 REV 7-1998, f. 11-13-98 cert. ef. 12-31-98 RD 7-1994, f. 12-15-94, cert. ef. 12-30-94 RD 5-1993, f. 12-30-93, cert. ef. 12-31-93
150-018-0020 Oregon Department of Revenue Other Agency Account Garnishments (1) Under ORS 293.250, the Department of Revenue may render assistance to recover delinquent debts owed to any entity listed in ORS 293.250(2) that is assigned by the entity to the department for collection, including actions to continuously garnish up to 25 percent of an individual’s nonexempt disposable earnings. (2) Under ORS 18.385(5), an order to withhold amounts for child or spousal support under ORS 25.378, 419B.408, or 419C.600, or ORS Chapter 110 (“child or spousal support withholding”) reduces an individual’s nonexempt disposable earnings. The disposable earnings subject to garnishment are the remaining nonexempt disposable earnings after subtracting the amount withheld for child or spousal support. (3) Under ORS 18.385(2) or 18.385(6), an individual’s nonexempt disposable earnings subject to garnishment for the period is calculated by reducing the individual’s disposable earnings for that period by the amount of disposable earnings exempt from garnishment. The amount of disposable earnings exempt from garnishment is the greater of 75 percent of the disposable earnings for the period under ORS 18.385(1) or the minimum exemption amount under ORS 18.385(2) or 18.385(6). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 18.385 & 293.250 History: REV 53-2024, amend filed 12/26/2024, effective 01/01/2025 REV 8-2019, amend filed 12/11/2019, effective 01/01/2020 Renumbered from 150-18.385-(A), REV 7-2016, f. 8-10-16, cert. ef. 9-1-16 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 11-2007, f. 12-28-07, cert. ef. 1-1-08 Renumbered from 150-23.186-(A), REV 11-2004, f. 12-29-04, cert. ef. 12-31-04 Renumbered from 150-23.185-(A), REV 8-2002, f. & cert. ef. 12-31-02 REV 7-1998, f. 11-13-98, cert. ef. 12-31-98
150-018-0030 Appeal Period after Garnishment Challenge Denied If a person makes a challenge to a garnishment, and that challenge is denied in whole or in part by the department, the person may request a contested case hearing before an administrative law judge of the Office of Administrative Hearings established under ORS 183.605. To be valid, the hearing request must be in writing and must be received by the department within 90 days of the date on the face of the Response to Challenge to Garnishment letter issued by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 18.855 History: Renumbered from 150-18.855(5), REV 7-2016, f. 8-10-16, cert. ef. 9-1-16 REV 2-2006, f. & cert. ef. 7-31-06, Renumbered from 150-18-902(5) REV 8-2002, f. & cert. ef. 12-31-02;
150-018-0040 Garnishment of Wages Circumstances in which a debtor may be jeopardizing the collection of a tax, and which are considered justification for garnishment of 100% of the debtor’s wages under ORS 18.855(6) include, but are not limited to, the following: (1) The department receives information that, in the judgment of the department, indicates the debtor is attempting to jeopardize collection of the tax. For example: The debtor directs the employer to pay over the debtor's earnings to another entity; (2) The department receives information that, in the judgment of the department, indicates the debtor may cease employment or change jobs to avoid paying taxes; (3) The department receives information that, in the judgment of the department, indicates the debtor intends to leave the state to avoid paying taxes; (4) The department receives information that, in the judgment of the department, indicates that the debtor has changed jobs in the past to avoid garnishment; or (5) The debtor's failure to comply with Oregon tax laws in an attempt to avoid or evade the tax was the basis for assessment of the tax being collected by garnishment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 18.855 History: Renumbered from 150-18.855(6), REV 7-2016, f. 8-10-16, cert. ef. 9-1-16 REV 2-2006, f. & cert. ef. 7-31-06, Renumbered from 150-18.902(6) REV 11-2004, f. 12-29-04, cert. ef. 12-31-04, Renumbered from 150-29.375(2)(c) RD 7-1988, f. 12-19-88 cert. ef. 12-31-88 RD 10-1983, f. 12-20-84, cert. ef. 12-31-84
150-090-0600 Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park (1) A landlord must provide notice regarding the tax credit available to tenants of a closing manufactured dwelling park. (2) The notice to tenants of a closing park must include: (a) The qualifications for the personal income tax credit (b) Information on how to apply for the personal income tax credit, and (c) Instructions regarding how to appeal the property tax assessment. Sample: TAX CREDIT: If you own and live in a mobile (manufactured) home in a park that is closing, and leave that park because you received a closure notice, you may qualify for a $5,000 refundable tax credit on your Oregon personal income tax return. To qualify, you must: * Own and live in the manufactured home as your main residence; * Rent space in the closing park; * Receive a notice that the park is closing while you own and live in the manufactured home; and * Move out of the park because it’s closing. If you qualify, you must attach a completed Schedule MPC to your Oregon income tax return for the year you leave the park. Example: You move out of a closing park on October 15, 2009 and you qualify for the credit. You’ll claim it on your 2009 Oregon income tax return, due April 15, 2010. If the park converts to a subdivision and you sell your manufactured home to someone who buys a lot in the subdivision, you won’t qualify for this credit. For more information and to download Schedule MPC, visit www.oregon.gov/DOR/PERTAX. PROPERTY TAX APPEAL: If you receive notice that your park is closing, you may appeal the property tax assessment on your manufactured home. To appeal, send a completed Real Property Petition, 150-310-063, to the Property Value Appeals Board in the county where the park is located. For more information, see the publication, How to Appeal Your Property Value. The petition and publication are at www.oregon.gov/dor/forms. You may also contact the Department of Revenue for information at 1-800-356-4222 or questions.dor@dor.oregon.gov. Statutory/Other Authority: ORS 305.100 & 90.650 Statutes/Other Implemented: ORS 90.650 History: REV 12-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-90.650, REV 8-2016, f. 8-10-16, cert. ef. 9-1-16 REV 4-2009, f. & cert. ef. 7-31-09
150-118-0010 Definitions The term "intangible personal property" includes but is not limited to stocks, bonds, notes, currency, bank deposits, accounts receivable, patents, trademarks, copyrights, royalties, goodwill, partnership interests, limited liability interests, life insurance policies, annuity contracts, brokerage accounts, and other choices in action. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010–118.300 & 314.364 History: Renumbered from 150-118.005, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
150-118-0020 Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax This rule applies to estates of decedents who die on or after January 1, 2012. (1) An estate may claim deductions allowable under sections 2053 or 2054 of the Internal Revenue Code (IRC) for either estate tax purposes or fiduciary income tax purposes, but not both. The executor of an estate may make different elections for federal and Oregon purposes. (2) If deductions are claimed against fiduciary income, the executor must include with the return a statement that the deductions are not being claimed for estate tax purposes. Example 1: The executor of Estate A elects to deduct $19,500 of expenses in determining the estate’s federal income tax. For Oregon, the executor elects to claim the deduction in determining estate tax. The amount deducted for federal purposes is not allowed for Oregon fiduciary income tax purposes. Example 2: The executor of Estate B elects to deduct $10,000 of expenses in determining the estate’s federal income tax. The executor elects to claim these deductions in determining Oregon’s fiduciary income tax. No modification to income is required for Oregon. A deduction may not be made on the Oregon estate tax return. Example 3: The executor of Estate C elects to claim a deduction of $15,000 for federal estate tax purposes. For Oregon, the executor elects to claim the deduction for fiduciary income tax purposes. The deduction may not also be made on the Oregon estate tax return if the election is made by deducting the $15,000 on the Oregon fiduciary income tax return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010 – 118.300 & 314.364 History: Renumbered from 150-118.010, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
150-118-0030 Imposition of Tax This rule applies to estates of decedents who die before January 1, 2012.A tax equal to the state death tax credit allowable for federal estate tax purposes is imposed. The tax is due in every case even though the credit may not be claimed on the federal estate tax return, Form 706. (1) Property within the jurisdiction of the state includes the following: (a) Resident Decedent. (A) Real property situated in Oregon. (B) Tangible personal property situated in Oregon. (C) Intangible personal property wheresoever situated. (b) Nonresident Decedent. (A) Real property situated in Oregon. (B) Tangible personal property situated in Oregon. (C) Intangible personal property situated in Oregon. NOTE: See ORS 118.010(4)(b) which provides an exemption as to intangible personal property of nonresident decedents. (2) The phrase "within the jurisdiction of the state" connotes extent of power and has a broader meaning than the phrase "within the state" which denotes locality. Property may be within the jurisdiction of the state but not physically situated in the state, for example: (a) Stock of an Oregon corporation is within the jurisdiction of this state although the certificate may not be within this state. (b) A savings account, checking account, and certificate of deposit in an Oregon bank are within the jurisdiction of this state although the passbook or certificate may not be within this state. (c) A promissory note given by a resident of Oregon is within the jurisdiction of this state although the note may not be within this state. (3) The term "intangible personal property" includes stocks, bonds, notes, currency, bank deposits, accounts receivable, patents, trademarks, copyrights, royalties, goodwill, partnership interests, life insurance policies, and other choices in action. (4) The doctrine of equitable conversion is recognized in the administration of the Oregon inheritance tax law. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010 History: Renumbered from 150-118.010(1), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 12-31-77 9-74 11-73 9-71
150-118-0040 Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return This rule applies to estates of decedents who die before January 1, 2012. Deductions allowed under sections 2053 or 2054 of the Internal Revenue Code (IRC) may be claimed on either the Oregon inheritance tax return (Form IT-1) or the Oregon fiduciary income tax return (Form 41), but not both. The personal representative of an estate may make different elections for federal and Oregon returns. If the deductions are claimed on the Oregon Form 41, attach a statement that the deductions are not being claimed on the Oregon Form IT-1. For federal purposes, those deductions may be taken on either the federal estate tax return (Form 706) or the federal estate income tax return (Form 1041) under IRC 642(g). Example 1: Peter dies in 2004 with a gross estate of $900,000. The personal representative of the estate elects to deduct $19,500 of expenses on the federal Form 1041. For Oregon, the personal representative elects to take the deduction on the Oregon Form IT-1. The amount deducted on the federal Form 1041 must be added back to income on the Oregon Form 41. Example 2: Sally dies in 2004 with a gross estate of $950,000. The personal representative of the estate elects to deduct $10,000 of expenses on the federal Form 1041. The personal representative does not claim these deductions on the Oregon Form IT-1. The deductions claimed on the federal Form 1041 flow through to the Oregon Form 41. No modification to income is required. Example 3: Mildred dies in 2004 with a gross estate of $2,000,000. The personal representative of the estate elects to claim a deduction of $15,000 on the federal Form 706. For Oregon, the personal representative elects to claim the deduction on the Oregon Form 41. The election is made by subtracting the deduction from the Oregon return. The deduction is not allowed on the Oregon Form IT-1 if it was claimed on the Oregon Form 41. The personal representative must reduce the deductions by $15,000 on the Oregon Form IT-1. [ED. NOTE: Forms referenced are available from the Agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010 History: Renumbered from 150-118.010(2), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 2-2004(Temp), f. 4-30-04 cert. ef. 5-1-04 thru 9-30-04 Repealed by RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 TC 9-1978, f. 12-5-78, cert. ef. 12-31-78
150-118-0050 Apportionment of Tax This rule applies to estates of decedents who die before January 1, 2012. (1) Where property is left in two or more states by a decedent, the maximum state tax credit allowed against the federal estate tax is apportioned. The numerator of the apportionment formula is the value for federal estate tax purposes of the property within the jurisdiction of this state notwithstanding that some of such property for Oregon inheritance tax purposes may be exempt, deductible, appraised at different values or considered in computing a credit. The denominator of the apportionment formula is the value of the gross estate for federal estate tax purposes. (2) The executor shall, upon demand, file a copy of the federal estate tax return and such other information deemed necessary by the Department in the computation of the additional tax. In case of failure to file such returns as these rules provide, the Department shall compute the tax upon the basis of the best information available. (3) If the amount of federal estate tax is increased or decreased subsequently, the pick-up tax imposed upon such estate shall be changed accordingly. In such case it is the duty of the executor to notify the Department of the changes. (4) Example of apportionment of federal credit where decedent leaves property in three states that impose death taxes: [See PDF link below.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010 History: REV 34-2017, f. & cert. ef. 7-24-17 Renumbered from 150-118.010(3), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 RD 4-1997, f. 9-12-97 cert. ef. 12-31-97, Renumbered from 150-118.100(2) TC 8-1980, f. 11-28-80, cert. ef. 12-31-80 TC 19-1979, f. 12-20-79, cert. ef. 12-31-79 1-1-77, 12-31-77, Renumbered 12-19-75, Renumbered 9-71