justicedao/ipfs_state_laws huggingface dataset:
150-183-0030 Notifying Interested Parties of Intended Rulemaking Actions (1) The Department of Revenue has established a process to allow interested parties to request notification of the department's intended rulemaking activities. (a) Persons may mail written requests for notification to: Oregon Department of Revenue, Attn: Rules Coordinator, Director's Office, 955 Center St NE, Salem, OR 97301-2555. (b) Requests may also be sent by electronic mail to: rulescoordinator.dor@state.or.us. (2) A person whose request is received by the Rules Coordinator on or before the 20th day of the month will receive notification of any intended rulemaking actions as published in the Oregon Bulletin for the next succeeding month. A person whose request is received after the 20th day of the month will receive notification of any actions scheduled for the second succeeding month. Example: In June, Renee sent a request to be added to the mailing list of interested parties. If the Rules Coordinator receives the request on June 20, Renee will receive notification of any intended actions as published in the July issue of the Oregon Bulletin. If, instead, the Rules Coordinator receives the request on June 25, Renee will receive notification beginning with intended actions as published in the August issue of the Oregon Bulletin. (3) A request for notification will remain in effect for future rulemaking actions until the person withdraws the request or the department determines that the address used for sending notification is invalid. (4) The department will send notification of its intended rulemaking activity by mail or, if requested, by electronic mail. For purposes of ORS 183.335(8), if the interested party chooses to receive notification electronically, that notice is considered “mailed” on the date it is sent by the department to the requestor. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 183.335 & 183.341 History: Renumbered from 150-183.341(4), REV 13-2016, f. 8-10-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-192-0400 Public Records Requests (1) The department must provide, upon request, a copy of any public record that the requestor has a right to inspect. (2) Requests for taxpayer records. Under ORS 314.840(1)(a), the department provides taxpayers and their authorized representatives access to the taxpayer’s tax return and related records containing information that would otherwise be exempt from public records disclosure. A person requesting taxpayer records must pay a document charge of no more than the actual costs of making records available. (a) Requests must contain the taxpayer’s full name, address, Social Security number, daytime phone number, and the tax year(s) requested. (b) Document charge. There may be a charge for locating, preparing, and providing documents. (A) Payment must be made at the time of the request. (B) Tax return transcripts are available through the same process at no cost. (3) Requests for all other public records. Any person may make a public records request of the department. Following are the procedures and costs for making such a request. (a) Requests must be made in writing and must include: (A) Requester’s name. (B) Requester’s contact information. (C) A detailed description of the records being requested. (b) Submit requests by mail to the department or online through the department’s self-service site. (c) Fees. There may be fees associated with fulfilling a public records request. (A) To recover the costs of photocopying and normal and reasonable staff time to locate, separate, photocopy, and return document(s) to files and to prepare/mail public record(s) to requestors, the following costs apply: (i) Black and white physical copies: $0.25 per page for the first 20 pages and $0.15 per page thereafter; (ii) Color physical copies: $0.70 per page for the first 20 pages and $0.60 per page thereafter. (B) Additional charges for staff time may be made when responding to record requests that require more than the “normal and reasonable” time for responding to routine record requests. “Normal and reasonable” staff time is 10 minutes or less per request. Staff time must be charged at the hourly rate set by the Oregon Department of Administrative Services. (C) Requesters may be charged for attorney time spent on certain types of legal review. (D) The department will provide an estimate of any fees to the requester for approval. Payment is required before any records will be provided. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 192.324 & 314.840 History: REV 7-2018, minor correction filed 03/08/2018, effective 03/08/2018 REV 73-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-192.440, REV 17-2016, f. 8-10-16, cert. ef. 9-1-16 REV 3-2015, f. 12-23-15, cert. ef. 1-1-16 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84 TC 9-1981, f. 12-7-81, cert. ef. 12-31-81
150-198-0900 Assets of Dissolved Districts Surplus funds of the dissolved district shall be treated as an offset. The offsets shall be apportioned between the districts who share territory with the dissolved district in the following manner. (1) The assessor shall use the value used to compute taxes for the current year to do this calculation. Only the value in code areas which both districts share shall be used in this calculation. (2) The assessor shall list individually the value of each district within the shared territory of the dissolved district. (3) The assessor shall establish a multiplier for each district in the following manner. Divide the shared value of each district within the dissolved district’s territory by the total shared value of all of the districts established in (2). The sum of the multipliers of the districts for this step shall equal 1.00. (4) The assessor shall multiply the total offset available for apportionment by the individual district multiplier. This will yield the offset for each district. The total offsets for all districts must equal the total available for offset. (5) The assessor shall divide the apportioned offset for the district by the shared value used to compute taxes for the district in order to determine the offset rate for each of those districts whose total territory lies within the boundaries of the dissolved district. (6) The assessor shall subtract the offset rate from the district general operating tax rate in the same manner as all other offsets rates. For those taxing districts that have territory both within and outside of the boundaries of the dissolved district, the tax rate shall be adjusted for the offset only in code areas that are shared with the dissolved district. Example: Dissolved district provides $16,000 to the county. Step 1: In this example the county deducts $6,000 for actual administrative expenses. This leaves $10,000 as the total offset amount. Step 2: Calculate the values for the taxing districts within the boundaries of the dissolved district and calculate the multiplier. [Table not included. See ED. NOTE.] Step 3: Multiply the total offset available by the multiplier for each district. [Table not included. See ED. NOTE.] Step 4: Divide the offset amount by the district’s taxable value within the shared territory; subtract this rate from the district’s operating rate in those code areas where there is shared territory with the dissolved district. [Table not included. See ED. NOTE.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 198.955 History: REV 7-2017, f. & cert. ef. 6-8-17 Renumbered from 150-198.955(3)(a), REV 14-2016, f. 8-10-16, cert. ef. 9-1-16 REV 13-1999, f. 12-30-99, cert. ef. 12-31-99 RD 9-1990, f. 12-20-90, cert. ef. 12-31-90
150-222-0100 Phase in of City Tax Rate (1) Cities that use the provisions of ORS 222.111 shall certify their ad valorem property taxes as outlined in this rule. (2) When a city certifies taxes under ORS 310.060 it shall include an additional schedule setting forth the ratio of the rate in the annexed area to the highest rate of taxation for city purposes to other property in the city as provided in the annexing ordinance. It is the responsibility of the city to inform the assessor of the ratio to be applied in each portion of the city according to the phase in provisions. (3) When final value for the tax year is known, the assessor shall calculate the city tax rates based on the ratio schedule included with the city notice of property tax certification. (4) At the time of adoption of the ordinance that will phase-in the tax rate, the city shall notify the assessor’s office and the assessor shall establish separate code areas for each territory subject to phase-in. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 222.111 History: Renumbered from 150-222.111, REV 15-2016, f. 8-10-16, cert. ef. 9-1-16 REV 4-1999, f. 12-1-99, cert. ef. 12-31-99 RD 12-1987, f. 12-18-87, cert. ef. 12-31-87
150-267-0010 Wages Generally, wages include all remuneration for services performed by an employee for the employer, including the cash value of all remuneration paid in any medium other than cash. Thus, salaries, fees, bonuses, commission on sales or insurance premiums are wages within the meaning of the statute if paid as compensation for services performed by the employee for the employer. The basis upon which the remuneration is paid is immaterial in determining whether the remuneration constitutes wages. Thus, it may be paid on the basis of piecework or a percentage of profits; and may be paid hourly, daily, weekly, monthly or annually. Generally, the medium in which the remuneration is paid is also immaterial. It may be paid in cash or in something other than cash. If services are paid for in a medium other than cash, the fair market value of the thing taken in payment is the amount to be included as wages. Taxable emoluments — see OAR 150-316-0235 Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 267.380 History: Renumbered from 150-267.380(1)(c), REV 16-2016, f. 8-10-16, cert. ef. 9-1-16 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84
150-267-0030 Employer-Employee Application Unless the context requires otherwise, for purposes of administration of transit district payroll taxes, determination whether an employer-employee relationship exists will be made under rules adopted pursuant to state withholding statutes. See OAR 150-316-0255 and 150-316-0241. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 267.380 History: Renumbered from 150-267.380(2)(h), REV 16-2016, f. 8-10-16, cert. ef. 9-1-16 RD 7-1992, f. & cert. ef. 12-29-92 RD 7-1992, f. & cert. ef. 12-29-92, Renumbered from 150-267.380(2)-(H) RD 10-1983, f. 12-20-83, cert. ef. 12-31-83
150-267-0040 Items Included in Wages For tax years beginning on or after January 1, 1992, “wages” includes elective payments into a Simplified Employee Pension, IRC 3121(a)(5)(C) or an annuity contract, IRC 3121(a)(5)(D). Contributions, IRC 3121(v)(1)(A); to a 401k retirement plan; employee contributions under IRC 3121(v)(3)(A) and employer contributions under IRC 3121(a)(5)(E), to a government deferred compensation plan including contributions “picked up” by a governmental unit, IRC 3121(v)(1)(B) (and contributions to a nonqualified plan, a Section 457 plan, or a 403(b) annuity). Example: Linda works for a firm subject to Lane Transit District Payroll Tax. She earned $30,000 wages for tax year 1992. She put $3,000 into her 401k retirement plan. Linda’s employer also put $1,000 in her 401k. Linda’s “wages,” for the purpose of determining the LTD payroll tax, is $31,000. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 267.380 History: Renumbered from 150-267.380(4), REV 16-2016, f. 8-10-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91
150-267-0050 Reports and Payments (1) For 1990 and subsequent years transit excise taxes are paid quarterly with the Oregon Quarterly Combined Tax Report. For purposes of quarterly filing, calendar quarters are used. The first quarter is January through March; the second quarter is April through June; the third quarter is July through September and the fourth quarter is October through December. (2) Payment due dates are determined by corresponding state due dates for withholding tax returns. When an employer files an Oregon Quarterly Combined Tax Report, the transit excise information and tax must be filed and paid on or before the end of the month following the quarter with the combined tax report. (3) For 1989 and prior years if an employer files a semi-annual withholding tax return, the transit excise tax for the 1st and 2nd quarters is due July 31. The 3rd and 4th quarter tax and return are due January 31st of the following year. No other reporting periods will be permitted without prior approval of the Department and concurrence of the transit district. (4) For rules governing annual agricultural filing, see OAR 150-316.202(4). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 267.385 History: Renumbered from 150-267.385(3), REV 16-2016, f. 8-10-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84
150-276-0010 Field Office Parking (1) In General. Pursuant to ORS 276.594, the Department of General Services (“General Services”) has authority to establish charges for parking spaces located in the capitol area in the city of Salem. Excluding that area, the Department of Revenue (“the Department”) will charge employees a parking fee for spaces the agency owns or controls through a direct lease, lease purchase, or installment purchase agreement. Control is defined as having the right to the spaces, to identify who may use the spaces, to post signs marking the spaces, and to charge for the spaces. (a) The rate charged will be determined on a pro rata basis of the Department’s cost of acquiring the parking spaces. If the Department’s cost cannot be determined, then the rate established by General Services for paid parking in the immediate vicinity of the office will be used. If there are no established General Services parking rates, then the Department’s fee will be based on local market rates. Specifically, the parking fee charged by the Department will be an average of the rates charged for similar parking facilities in the immediate vicinity of the office, by private vendors. To encourage the use of alternative modes of transportation, a reduction to the parking fee, determined above, will be allowed for participants in car or van pools. The Department accepts the rate discount allowed by General Services for pool participants. (b) The Department Fiscal Section (“Fiscal”) will monitor all office leases and determine if the department owns or controls parking spaces. (2) Establishing parking procedures. The field office manager for each office will determine priorities for use of owned or controlled parking space. Priority will be given to state vehicles assigned to the office, visitors, the disabled, and parking for agency employees not stationed at the office. Unused spaces may be sublet to office employees. Fiscal will be notified of employees who may sublet parking spaces. (a) Fiscal will annually review and establish parking fees for spaces sublet to employees. Fiscal will also determine the process for payment and collection of parking fees from sublet parking spaces. (b) Fiscal will notify the union of proposed changes in parking rates pursuant to Article 15 of the Collective Bargaining Agreement. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 276.595 History: Renumbered from 150-276.595, REV 18-2016, f. 8-10-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
150-276-0030 Access to and Use of Property Owned, Controlled or Leased by the Department of Revenue (1) For the purposes of this rule, “recording” means either of the following, alone or in combination: (i) causing sound or visual data to be stored on any device, contrivance, machine or apparatus (such as a tape recorder, video camera, smartphone, computer or server) in reproducible form; or (ii) transmitting, livestreaming or otherwise broadcasting sound or visual data on any such device, contrivance, machine or apparatus. (2) The Director of the Department of Revenue or a designee may develop and implement procedures to regulate and control public access to enclosed property owned, controlled, or leased by the department. The purposes of such procedures are to (a) provide for the security and privacy of public visitors; (b) provide for the security and privacy of department employees and officers; and (c) minimize potential disruptions to the work of State government. Any person who engages in conduct that causes disruptions to the work of State government shall be deemed to no longer be present for legitimate public business within the department-owned, controlled, or leased property. (3) The lobby or common area for Department of Revenue offices throughout the state, including inside the main entrances of the Department of Revenue building in Salem, are nonpublic forums and access by members of the public is limited to those conducting legitimate public business with the department. Unauthorized persons found by the Director or a designee to be within such an area and who refuse to leave the premises upon request, shall be considered a trespasser. At the request of the department, law enforcement, at its option, may issue a trespass warning notice for this conduct or take other action authorized by law. (4) Photography and recording within department-owned, controlled, and leased property are prohibited. This prohibition shall not apply to any law enforcement or department security activities; recordings authorized by statute; or any other photography or recording authorized by the Director or designee. The Director or a designee may request any person who refuses to cease unauthorized photography or recording to leave the premises immediately. Any person who refuses to cease the unauthorized photography or recording and refuses to immediately leave the premises following the request of the Director or a designee, shall be considered a trespasser. At the request of the department, law enforcement, at its option, may issue a trespass warning notice or take other action authorized by law. Statutory/Other Authority: ORS 305.100 & 305.045 History: REV 3-2025, adopt filed 07/16/2025, effective 08/14/2025
150-280-0010 Calculating the Estimated Dollar Weighted Life for Local Option Taxes (1) For local option taxes used to fund capital projects, the estimated dollar weighted life of capital projects shall be calculated in the following manner. (a) The useful life of the project shall be estimated in years. (b) The cost of the project shall be estimated in dollars and cents. (c) The estimated useful life of the project shall be multiplied by the estimated cost of the project. This is the weight of the project. (d) The weight of the project is divided by the cost of the project to come up with the estimated dollar average life of the project. This is the maximum time that may be financed using a local option tax. (2) For a local option tax that only funds one capital project, the estimated dollar weighted life of the project will equal the useful life of the project. (3) For a local option tax that supports more than one capital project, complete (1)(a) through (1)(c) above for each capital project. Sum the cost of all of the projects and sum the weight of all the projects in the local option tax. Then divide the total weight by the total cost to arrive at the estimated dollar average life of the capital project for this tax. Example: A city decides to go out for a local option for their police department. The local option tax is going to be used to purchase 2 new computers, 2 patrol cars and rewire the station house. What is the estimated dollar average life of the capital projects financed by this local option levy? [Table not included. See ED. NOTE.] Normal rounding is used in calculating the estimated dollar average life. (4) Local option tax for capital projects cannot exceed 10 years. [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 280.060 History: REV 8-2017, f. & cert. ef. 6-8-17 Renumbered from 150-280.060(A), REV 19-2016, f. 8-10-16, cert. ef. 9-1-16 REV 3-1998, f. & cert. ef. 6-30-98
150-285-3100 Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement (1) The Department of Revenue will waive the application for authorization filing deadline requirement under ORS 285C.140(1) if: (a) The taxpayer had knowledge of the enterprise zone property tax exemption program prior to initiating its investment, as shown by contacts made by the taxpayer with the Oregon Business Development Department (doing business as Business Oregon), the enterprise zone sponsor, the local zone manager or the county assessor; and (b) The reason for the late submission of the application constitutes good and sufficient cause as defined in OAR 150-307-0500. (2) In addition to the extraordinary circumstances identified in OAR 150-307-0500, good and sufficient cause may also include reasonable reliance on misinformation provided by enterprise zone sponsor personnel, local zone manager or Oregon Business Development Department (doing business as Business Oregon) personnel. (3) The following is an example of a filing deadline waiver request that the Department of Revenue would grant: Example: A company began meeting with the local zone manager in July 1999. The local zone manager assured the company that it would be authorized and that construction could proceed. The company was authorized in March 2000. Just prior to authorization in March 2000, during a physical inspection of the property, the county discovered that a building was already under construction. The company otherwise met the program criteria and filed a timely enterprise zone exemption claim. Statutory/Other Authority: ORS 305.100, 285C.140 & 285C.125 Statutes/Other Implemented: ORS 285C.140 History: Renumbered from 150-285C.140(12), REV 21-2016, f. 8-10-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04, Renumbered from 150-285B.719(8) REV 8-2000, f. & cert. ef. 8-3-00, Renumbered from 150-285.613(8) RD 1-1995, f. 12-29-95, cert. ef. 12-31-95
150-285-3400 Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption (1) For purposes of ORS 285C.409 and this rule, a facility is “in service” when a certified business has received a permit to occupy and use the building for its intended purpose. (2) All real and personal property including improvements, machinery, and equipment newly located at the facility are exempt from ad valorem property tax for a minimum of seven and a maximum of 15 consecutive tax years. The period for the exemption commences with the first tax year for which the facility was placed in service as of the assessment date for that tax year. If there is no express written agreement between the certified business firm and the zone sponsor on the number of tax years for which the facility is to be exempt, the period for the exemption will be seven consecutive tax years. (3) The following are examples of how to determine the tax year for which the exemption commences: Example 1: The property for which the exemption is claimed was placed in service on November 15, 2002. The first assessment date after the property was placed in service is January 1, 2003. Therefore, the exemption commences with the 2003-04 tax year. Example 2: The property for which the exemption is claimed was placed in service on February 15, 2003. The first assessment date after the property was placed in service is January 1, 2004. Therefore, the exemption commences with the 2004-05 tax year. Statutory/Other Authority: ORS 305.100 & 285C.125 Statutes/Other Implemented: ORS 285C.409 History: Renumbered from 150-285C.409, REV 21-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-OL 1997, Ch 835, sec. 38, REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 8-2000, f. & cert. ef. 8-3-00