justicedao/ipfs_state_laws huggingface dataset:
150-314-0242 Refunds (1) The return of the taxpayer, filed timely and in the prescribed manner, constitutes a claim for refund under the provisions of this section. For the purpose of determining when the three-year period for claiming a refund expires, the due date of a return is the statutory due date, not the due date after extension. (2) The department will refund the excess tax paid whenever the review required by statute is completed, even if the date of refund is more than three years after the due date of the return. Example 1: Simon filed his 1999 Oregon personal income tax return on April 1, 2003, requesting a refund. The department reviewed and processed the return in mid-May of that year. Although the refund payment would be outside the three year statute for refunds, the department can make the payment because Simon filed his return within the statute of limitations period. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.415 History: Renumbered from 150-314.415(2)(b)-(A), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(1)(b)-(A), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 Renumbered from 150-314.415(1)(c), REV 4-2003, f. & cert. ef. 12-31-03 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 12-31-85, Renumbered from 150-314.415(1)(b) 12-31-83, Renumbered from 150-316.192 to 150-314.415(1)(b) 11-71 1-69
150-314-0244 Minimum Offset Amount (1) The department is prohibited by statute from issuing refunds of less than the minimum allowed by ORS 314.415 after reduction for amounts owed. The department will not apply a refund less than the minimum to a subsequent year’s estimated tax account or to a charitable checkoff. (2) Refunds from all tax programs may be offset against delinquent accounts as specified in OAR 150-314-0248. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.415 History: REV 73-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-314.415(2)(b)-(B), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(1)(b)-(B), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 Renumbered from 150-314.415(1)(b), REV 4-2003, f. & cert. ef. 12-31-03 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 12-31-85, Renumbered from 150-314.415(1)(d)-(C) 10-5-83
150-314-0246 Interest Computation — Offset (1) An overpayment of any tax imposed and interest on the overpayment, if any, must be offset against any tax, penalty, or interest then due from the taxpayer. “Tax, penalty or interest then due from the taxpayer” means any amount of tax that has been assessed before the date the refund is applied or proposed to be applied and any penalty or interest incurred in connection with the tax. (2) If a Notice of Assessment is issued, the department must make the offset on the date the refund is issued. (3) If a Notice of Deficiency is issued, the department may offset upon receiving written authorization from the taxpayer. If the taxpayer submits a written authorization to offset, the authorization must include the taxpayer’s name, social security number or other identifying number, current address, accounts (if known), and the signature of the taxpayer. The date on which the offset must be made is the date that either a net billing or a refund is issued, or the date a payment is received, whichever is earlier. Example 1: On February 15, 1985 it was determined that a taxpayer had overpaid the 1982 tax by $500 and underpaid the 1983 tax by $800. Assume the underpaid account had not yet been assessed and on March 15, 1985 the department received a written authorization allowing the department to offset the refund to the nonassessed account. The net amount due from the taxpayer on April 15, 1985, the date the net billing is issued, is calculated as follows: [See PDF link below.] Example 2: On February 1, 1985, it was determined that a taxpayer underpaid the 1983 tax by $800. On May 15, 1985, the account was assessed and a five (5) percent failure-to-pay penalty was imposed. On June 15, 1985, it was determined that the taxpayer overpaid the 1982 tax by $500. Since the 1983 account is an assessed account, the department may offset the total refund (including interest) to the assessed account on June 15, 1985. The net amount due from the taxpayer on June 15, 1985, the date the refund is offset to the assessed account, is calculated as follows: [See PDF link below.] Example 3: On February 15, 1986 it was determined by a field audit that a taxpayer underpaid the 1984 tax by $1,000 and overpaid the 1983 tax by $500. On that date, the taxpayer signed an authorization to offset and paid $515. In this example, the offset is made at the date of payment, which is earlier than the date the net billing is issued. The amount due on February 15, 1986 is calculated as follows: [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 314.415 History: REV 72-2017, amend filed 12/22/2017, effective 01/01/2018 REV 23-2017, f. & cert. ef. 6-28-17 Renumbered from 150-314.415(2)(f)-(A), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(1)(e)-(A), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 12-31-87, Renumbered from 150-314.415(1)(d)-(A) 12-31-85 12-31-83 10-5-83
150-314-0252 Effect of Federal Extension of Period for Assessment If a taxpayer and the Commissioner of Internal Revenue enter into an agreement, or renewal thereof, extending the period of time for giving notices of deficiencies and assessing deficiencies of federal income tax for tax years beginning on or after January 1, 1969, the period within which a refund claim may be filed or a refund allowed if no claim is filed shall be within the limits set forth in subsections (1) to (5) of ORS 314.415 or within six months from the expiration date of the federal agreement, whichever period expires the later. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.415 History: Renumbered from 150-314.415(6), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(5), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 12-31-77 11-71
150-314-0256 Refunds of Tax Overpayments to Spouse or Heirs (1) For deaths which occur on or after September 9, 1995: Upon the death of a taxpayer entitled to a refund not in excess of $10,000, when the estate is not probated, refunds may be made to survivors by classes upon filing acceptable affidavits, in the following order of precedence: Surviving spouse; the trustee of a revocable inter vivos trust; children, and issue of a deceased child by right of representation (the grandchildren dividing share and share alike what their deceased parent would have taken if alive); parents; brothers and sisters; nephews and nieces. If a small estate affidavit is filed, a refund may be made in the amount of the difference between the value of other personal property in the small estate and $50,000. See ORS 114.515, 293.490 to 293.500. (2) For deaths which occur prior to September 9, 1995: The refund limitation amount is $1,000 or less, and trustees are not allowed to claim the refund. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.415 History: Renumbered from 150-314.415(8), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.415(7), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-85 12-31-84, Renumbered from 150-316.192(2)-(B) 11-73 1-69
150-314-0267 Requirement to Provide Copies of Documents (1) Definitions for purposes of this rule. (a) “Photocopy” (photocopied) means a copy or reproduction of an original document including books and papers; to make a photographic reproduction of any document, printed, pictorial, or other medium of information or recordkeeping. (b) “Books and papers” has the same meaning as given in OAR 150-305-0100. (2) Books and papers must be provided either as a photocopy, an electronic reproduction, or be made available for photocopying, scanning or other electronic reproduction at a specified time and place for the purposes of administering and verifying compliance with the tax laws. Photocopying is a benefit to both the department and the taxpayer as the photocopy provides objective evidence supporting a tax position and allows for expediting the audit. (3) When books and papers are requested they will be relevant and reasonable documentation for the issues under examination. The request for information is relevant if it is germane to or applicable to an audit issue. (4) All books and papers that are acquired during an audit or examination are confidential in accordance with ORS 314.835. (5) If this requirement creates a hardship for a taxpayer, the auditor or agent will work with the taxpayer to come to a reasonable solution for both parties. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.425 History: Renumbered from 150-314.425-(B), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 REV 10-2007, f. 12-28-07, cert. ef. 1-1-08
150-314-0275 Definition: Collection Charge As used in ORS 314.430(1) “collection charge” includes: (1) The fees and costs listed in ORS 18.999(4), related to recovery of expenses incurred in enforcing judgments, and (2) All fees or charges of the Secretary of State imposed under ORS 305.184 incurred in filing, releasing, cancelling, or satisfying a warrant filed with the Secretary of State under ORS 305.182. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.430 History: Renumbered from 150-314.430(1)-(A), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2003, f. & cert. ef. 7-31-03 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 2-1989, f. 12-18-89, cert. ef. 12-31-89 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83
150-314-0277 Payment Secured by Bond, Deposit or Otherwise The issuance of a warrant to the sheriff to enforce collection of delinquent taxes will be stayed either by paying the amount of assessed taxes, penalties and accrued interest after it becomes due or by securing payment of that amount by bond, irrevocable letter of credit, deposit or otherwise. The bond or irrevocable letter of credit given by the taxpayer must be for an amount not less than the amount of the taxes assessed, plus penalties, plus interest for a reasonable period determined by the Department. The bond must be executed by a surety company which is registered with and under the supervision of the Insurance Commissioner of the State of Oregon; or by two or more individual sureties, each of whom shall be a resident and a householder or freeholder within the state and each of whom shall be worth the sum specified in the undertaking, exclusive of property exempt from execution and over and above all just debts and liabilities. However, the Department may allow more than two sureties to justify severally in amounts less than that expressed in the undertaking, if the whole justification is equivalent to that of two sufficient undertakings. The irrevocable letter of credit must be issued by a commercial bank as defined in ORS 706.005. Any one of the following items, or combination of items acceptable to the Department, equal in amount to the taxes, penalties and accrued interest thereon may be deposited with the Department of Revenue: (1) A deposit of money; (2) A certified check or checks on any state or national bank within the State of Oregon payable to the Department of Revenue; (3) Satisfactory municipal bonds negotiable by delivery, or obligations of the United States Government negotiable by delivery; or (4) Any other security satisfactory to the Department. The Department of Revenue may require additional security whenever in its opinion the value of the security pledged is no longer sufficient to adequately secure the Payment of the taxes, penalties and accrued interest thereon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.430 History: Renumbered from 150-314.430(1)-(B), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 12-31-83 12-19-75, Renumbered from 150-314.430(1) 1958-59
150-314-0279 Statute of Limitation on Tax Collection No statute of limitation runs on a tax self-assessed or additionally assessed by the Department in the time allowed by ORS 314.410 and collectible by warrant. However, the statute of 10 years limitation on judgment liens begins to run on a tax lien as soon as the tax warrant is filed pursuant to ORS 314.430. Such lien may be renewed by court order without loss of priority. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: 314.430 History: Renumbered from 150-314.430(2), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 1959
150-314-0290 Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return (1) Every corporation or group of corporations required to file an Oregon excise or income tax return and expecting to have a tax liability of $500 or more must make estimated tax payments. Estimated tax liability means the tax as computed under ORS Chapter 317 or 318, less allowable credits. For purposes of determining whether estimated tax liability exceeds $500, a credit resulting from overpayment of tax for a prior year is not taken into account. (2) Generally, estimated tax payments will not be refunded prior to the taxpayer’s filing of the tax return for the year for which the estimated tax payments were made. The fact that the estimated tax payments made exceed the required payments based upon an exception to underpayment is not sufficient cause to refund such excess prior to the filing of the Oregon tax return. Where taxpayers establish to the satisfaction of the department that the facts warrant a refund, a refund of estimated taxes can be made prior to the filing of the tax return. Examples of fact situations that may be considered sufficient to warrant a refund are as follows: Example 1: Estimated tax payments were made by a corporation that qualified as an S corporation for the entire tax year through the date the refund is requested. Example 2: Estimated tax payments were made by a corporation that will not be required to file a return for the tax year for which the estimated tax payments were made. Example 3: The estimated tax payments were intended for the Internal Revenue Service but were sent to the Department of Revenue in error. Example 4: Taxpayer provides proof that the taxpayer intended the payment for another account or liability and the payment was misapplied to their estimated tax by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.505 History: Renumbered from 150-314.505-(A), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 REV 4-2003, f. & cert. ef. 12-31-03 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 9-1992, f. 12-29-92, cert. ef. 12-31-92 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 10-1986, f. & cert. ef. 12-31-86 TC 9-1981, f. 12-7-81, cert. ef. 12-31-81 12-1975 9-74
150-314-0292 Estimated Tax: When Estimates Are Required For Tax Exempt Corporations Tax exempt corporations subject to tax on their “Unrelated Business Income” and that are required to file and pay federal income taxes, must also file an Oregon tax return. If their Oregon tax liability is more than $500, estimated tax payments must be made. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.505 & 317.920 History: Renumbered from 150-314.505-(B), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.505-(C) RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 TC 9-1981, f. 12-7-81, cert. ef. 12-31-81
150-314-0294 Estimated Tax: Affiliated Corporations (1) If two or more affiliated corporations file a consolidated state return as described in ORS 317.710 through 317.725, each shall be jointly and severally liable for the filing and payment of the estimated tax liability. Estimated tax shall be made on a consolidated basis. (2) See OAR 150-314-0317 for an explanation of how to compute an underpayment of estimated taxes for corporations filing a consolidated Oregon return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.505 History: Renumbered from 150-314.505(2), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-314-0300 Estimated Tax: Due Dates of Payments for Short-Period Returns If a return is filed for a short period of less than 12 months, the estimated tax payments are due as follows: (1) If the period covered is less than four months, only one payment is required. It is equal to 100 percent of the estimated tax and is payable on the due date of the return. (2) If the period covered is four months or longer but less than six months, two payments are required. One-half of the estimated tax is due on the 15th day of the fourth month. The balance is due on or before the due date of the tax return, not including extensions. (3) If the period covered is six months or longer but less than nine months, three payments are required. One-third of the estimated tax is due on the 15th day of the fourth month, one-third on the 15th day of the sixth month and the balance on or before the due date of the tax return, not including extensions. (4) If the period covered is nine months or longer, but less than twelve months, four payments are required. One-fourth of the estimated tax is due on the 15th day of the fourth month, one-fourth on the 15th day of the sixth month, one-fourth on the 15th day of the ninth month, and the balance on or before the due date of the tax return, not including extensions. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.515 History: Renumbered from 150-314.515, REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 Renumbered from 150-314.515-(A), RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 Repealed by RD 7-1983, f. 12-20-83, cert. ef. 12-31-83 Renumbered from 150-314.515, TC 9-1981, f. 12-7-81, cert. ef. 12-31-81 12-31-77 1-1-77 9-74
150-314-0310 Requirement to Use Electronic Funds Transfer (1) For tax years beginning on or after January 1, 2002, corporations are required to make estimated Oregon Corporation Excise or Income Tax payments by electronic funds transfer (EFT) if required to pay federal corporation estimated taxes by EFT. (2) A taxpayer disadvantaged by the requirement to pay by EFT may request an exemption. The request must be in writing and sent to the address for EFT registration. The request must explain why the requirement to pay by EFT is a disadvantage to the taxpayer. An example of a disadvantage to the taxpayer is when the taxpayer’s bank or the bank of the taxpayer’s payroll service is unable to provide the service. Requests for an exemption will be evaluated on a case by case basis. If granted, the exemption will be for a period of 12 months, during which the taxpayer is expected to make arrangements to comply with the requirement to use EFT. The department will grant only one exemption period to a taxpayer. (3) Corporations not meeting the requirement to pay by EFT may do so voluntarily by completing and submitting to the department an application for either ACH Debit or ACH Credit EFT. Applications can be requested from the department. (4) After beginning to make payments electronically, a volunteer may discontinue electronic payments by sending a written request to stop paying to EFT. The request must be sent at least 30 days prior to the date the volunteer wishes to stop paying by EFT. If the volunteer has not reached the then current mandate threshold, the department shall allow the employer to discontinue electronic payments. The volunteer shall continue to make payments by EFT until 30 days after sending the request to the department or the volunteer receives notice from the department agreeing to the discontinuance, whichever occurs earlier. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.518 History: Renumbered from 150-314.518, REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 REV 6-1998, f. 11-13-98 cert. ef. 12-31-98
150-314-0317 Estimated Tax: Consolidated Return Underpayments (1) If a consolidated state return is filed, any underpayment shall be computed on a consolidated basis. In computing the underpayment on a consolidated basis, the tax and facts shown on the returns for the preceding year shall be aggregated regardless of whether consolidated or separate returns were filed. Example 1: Corporation A and B file a consolidated state return in 1995. They filed separate returns in 1994 and for 1995 made separate estimated tax payments. [Example not included. See ED. NOTE.] (2) If separate returns are filed and estimated tax is paid on a consolidated basis, then the payments and prior year’s tax may be divided between the various corporation’s liabilities in any manner designated by the Oregon taxpayers. Example 2: In 1995, Corporations A and B are required to file separate state returns. They had filed consolidated in 1994 and made consolidated estimated tax payments for 1995. [Example 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 314.525 History: REV 38-2017, f. & cert. ef. 8-1-17 Renumbered from 150-314.525(1)-(B), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1985, f. 12-26-85, cert. ef. 12-31-85
150-314-0319 Estimated Tax: Apportioned Returns Corporations that are required to apportion income between Oregon and other states, are required to use either the current period’s actual or the prior full year’s apportionment factor to meet the annualization exception to underpayment of estimated taxes. The prior year’s apportionment factor may only be used if the prior year’s return covered a full 12 months and the Oregon apportionment factor was greater than zero. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.525 History: Renumbered from 150-314.525(1)(c)-(A), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 10-1986, f. & cert. ef. 12-31-86
150-314-0321 Estimated Tax: Application of Net Loss, Annualized Income Exception In computing the annualized income, the net loss from a prior year carried forward shall be applied in the same manner as in the Internal Revenue Service Revenue Ruling (RR) 67-93. The RR 67-93 provides that the net loss shall be applied in full against income for the appropriate period prior to annualization of the income for such period. For computation of the net loss to be carried forward refer to OAR 150-317-0460 or 150-314-0460. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.525 History: Renumbered from 150-314.525(1)(d), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 10-1986, f. & cert. ef. 12-31-86