justicedao/ipfs_state_laws huggingface dataset:
150-324-0015 Production Unit for Calculation and Reporting (1) The “net gas produced and saved” from an individual well is the total gas produced and saved from that well less that gas used for purposes enumerated in ORS 324.110(3). (2) Production of natural gas shall be measured and reported in therms. One therm equals 100,000 British Thermal Units (BTUs). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 324.050 History: Renumbered from 150-324.050-(B), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81
150-324-0020 Gross Sales Value Subject to Production Tax (1) “Sales price” is the per therm price due the producer at the well head determined as follows: Sales Price (or well head price) = Commodity Price less Delivery Charge. (2) Definitions: (a) “Commodity Price” is the Oregon Public Utility Commissioner approved price which the using gas distribution company may pay for natural gas delivered to its lines. (b) “Delivery Charge” is the cost of moving and processing the natural gas from the originating well head to the lines of the using gas distribution company. (3) Excluded from the delivery charge is any allowance for anticipated gas production tax. (4) “Monthly unadjusted gross sales value” is the product of the therms of net gas produced and saved from a well during a month, less the therm equivalent of exempt royalty or other interest owned by municipal or political subdivisions, times the sales price. (5) “Quarterly unadjusted gross sales value” is the sum of monthly unadjusted gross sales values for the months in the calendar quarter for which the tax is being determined. (6) The gross sales value subject to production tax is the quarterly unadjusted gross sales value less $3,000 as provided in ORS 324.080. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 324.050 History: REV 1-2019, minor correction filed 07/01/2019, effective 07/01/2019 Renumbered from 150-324.050-(C), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81; RD 6-1986, f. & cert. ef. 12-31-86
150-324-0025 Purchaser’s Filing Responsibility (1) “Purchaser” means the first purchaser of the gas regardless of the physical point at which ownership changes. (2) A purchaser of gas shall remit the tax due for the calendar quarter of purchase to the department on or before May 15, August 14, November 14, and February 14 following the end of the first through fourth quarters of the calendar year respectively. (3) A producer or other agent may pay the production tax on behalf of any or all purchasers of the taxable natural gas. (a) Such producer payments must identify the purchaser and the purchaser’s account number on whose behalf payment is being remitted. (b) Responsibility for timely payment remains with the purchaser as provided in ORS 324.110. (c) The purchaser shall be responsible for payment of interest in the event of late production tax payment. (4) A purchaser shall file the quarterly production tax return, using forms prescribed by the department, showing calculations of tax liability regardless of whether they pay or another party is paying on their behalf. (5) A purchaser’s data report shall be made for each well that produced any gas purchased by the reporting purchaser during the quarter covered by the report. (6) It is the producer’s responsibility to provide to the purchaser, on a timely basis, the required data so that the purchaser’s data report may be filed with the production tax return. Statutory/Other Authority: ORS 305.100 & 324.320 Statutes/Other Implemented: ORS 324.050, 324.110 & 324.120 History: REV 32-2018, amend filed 12/31/2018, effective 01/01/2019 Renumbered from 150-324.050-(D), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81
150-324-0030 Producers Filing Responsibility (1) A producer of gas shall remit to the department on or before May 15, August 14, November 14 and February 14 following the end of the first through the fourth quarter of the calendar year respectively the tax due on any net gas produced and saved during the calendar quarter but not sold. (2) A producer of gas shall file a natural gas production tax return with the remittance of tax due for gas produced and saved but not sold. (3) A producer of gas shall file a producer’s data report with the department on or before May 15, August 14, November 14, and February 14 following the end of the first through fourth quarters of the calendar year respectively. (4) A producer’s data report shall be made for each well in production at any time during the calendar quarter covered by the report. An explanatory statement shall be included for each well reported in production during the preceding calendar quarter and not in production during the quarter covered by the report. (5) It is the responsibility of the producer to provide to the purchaser on a timely basis that information needed by the purchaser to prepare the report required in ORS 324.120. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 324.050 History: Renumbered from 150-324.050-(E), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81
150-324-0035 Credit for or Refund of Ad Valorem Taxes Paid (1) Certain ad valorem taxes paid must be allowed as a credit against the production tax imposed. ORS 324.090 identifies those properties whose ad valorem tax may qualify for credit. The termination point for qualifying machinery, appliances, and equipment is the discharge valve at a producing well. (2) Ad valorem taxes paid must be prorated and claimed as credits equally over the calendar quarters of the ad valorem tax year for which returns are filed. (3) Parties that may claim a credit for qualifying ad valorem taxes paid on the quarterly production tax return are: (a) The purchaser, (b) The producer in the event that gas is not sold at the time of production, or (c) Other agent acting on behalf of any or all purchasers. (4) The credit claimed for a calendar quarter is limited to the lesser of either: (a) The production tax due for the quarter; or (b) The ad valorem tax paid for the quarter of production on the qualified property used in production, plus any credit carry forward in the same tax year. (5) Claims for credit must be supported by sufficient data to identify the property upon which the ad valorem tax was levied and the amount of tax on each property. (a) Interest or other costs resulting from ad valorem tax delinquencies are not allowable credits. (b) The department will make whatever review is necessary to validate ad valorem tax credits claimed. (6) It is the responsibility of the producer to ensure that the entity preparing the quarterly natural gas production tax return is informed on a timely basis of the ad valorem tax credit to be claimed and that data in support of the credit claimed is available for filing with the return. (7) Any adjustment to the amount of credit claimed will be made by refund of tax paid or collection of additional tax. (8) Credit for ad valorem tax will not be allowed for any calendar quarter for which production tax has not been paid. (9) Carry forward of credit or refund deficiencies, if any, resulting from insufficient production will not be allowed beyond the ad valorem tax year. Statutory/Other Authority: ORS 305.100 & 324.320 Statutes/Other Implemented: ORS 324.050, 324.090 & 324.110 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-324.050-(F), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81
150-418-0010 Tax Compliance Certificates (Child-Caring Agencies) A child-caring agency, as defined under ORS 418.205, must apply for a certificate of tax compliance as required by ORS 418.255 pursuant to OAR 150-305-0304. Statutory/Other Authority: ORS 305.100 & 418.255 Statutes/Other Implemented: ORS 418.255 History: REV 20-2023, amend filed 12/11/2023, effective 12/11/2023 REV 11-2023, temporary amend filed 06/09/2023, effective 06/15/2023 through 12/11/2023 REV 83-2016, f. 12-28-16, cert. ef. 1-1-17
150-457-0400 Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas (1) “Frozen value” as used in this rule has the same meaning as in OAR 150-457-0420. (2) All certified statements and amendments filed under ORS 457.430 before September 29, 1991, continue to remain in effect, unless subsequently amended pursuant to this rule. The total true cash value contained in those certified statements constitutes the total assessed value for purposes of this section. (3) The certified statement of the total assessed value of all taxable real and personal property contained in the urban renewal area (the frozen value), that is filed by the assessor pursuant to ORS 457.430 must include totals by code area and by taxing district. (4) If an urban renewal agency wants to limit future collections for a plan by permanently increasing the plan’s frozen value pursuant to ORS 457.455(2), the agency must do so by completing the portion of Department of Revenue Form UR-50 Notice to Assessor that is provided for that purpose, stating the plan name and the new frozen value amount. (5) If an agency with an Option Three plan notifies the assessor to permanently increase the plan’s frozen value under section (4) of this rule, the formal action taken by the agency to authorize the notice must not be in the form of an ordinance or an amendment to the certified statement filed under ORS 457.430. (6) If an agency notifies the assessor to permanently increase a plan’s frozen value, the assessor must amend the certified statement filed under ORS 457.430, using the frozen value stated by the agency on Form UR-50. (7) The assessor must apportion to the tax code areas in the plan area, the total frozen value stated by the agency in its notice, in the same proportions as the most recent previously certified frozen value was distributed among the code areas. (8) The notice described in section (4) of this rule must be submitted to the assessor by July 15 to apply to the next tax roll. (9) If the location of property that is centrally assessed by the Department of Revenue pursuant to ORS 308.505 to 308.665 or 308.805 to 308.820 cannot be determined, the assessor must apportion the assessed value of that property among the code areas in the same proportions as the assessed value of all real property is distributed among the code areas on the last roll certified. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 & 457.470 Statutes/Other Implemented: ORS 457.430 History: Renumbered from 150-457.430, REV 39-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2010, f. 7-23-10, cert. ef. 7-31-10 RD 3-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1990, f. 12-20-90, cert. ef. 12-31-90
150-457-0430 Minimum Public Information on Division of Tax (1) The assessor of a county in which any taxing district has urban renewal excess value must make available to the public information concerning the urban renewal division of tax amounts. The information must be readily accessible to the public in either print or electronic form. (a) The content must include: (A) The name of the county; (B) The number of urban renewal agencies in the county; (C) The total dollar amount of taxes imposed by all taxing districts that was allocated to all of the urban renewal agencies in the county for the tax year immediately prior to the current tax year; and (D) The total dollar amount of taxes imposed for the urban renewal agencies in the county as special levies, if any, for the tax year immediately prior to the current tax year. (b) The following example meets the information requirements: Example: Some of the taxes imposed for the taxing districts in County X were allocated to two urban renewal agencies. For tax year 2000-2001, $3,820,268 out of a total $229,299,593 taxes imposed by all taxing districts in the county were allocated to the urban renewal agencies. In addition, $1,254,320 was imposed for the urban renewal agencies as special levies. (2) The county must also describe where additional information about urban renewal may be obtained. Example: Anyone interested in obtaining more information about the amount of money distributed to urban renewal may contact the assessor’s office at (telephone number) or through e-mail at (e-mail address) or (urban renewal agency name) at (telephone number) or (e-mail address). (3) Nothing in this rule prohibits a county from making available to the public more information about urban renewal. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 457.440 History: Renumbered from 150-457.440(9)-(A), REV 39-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01
150-457-0440 Calculation of Urban Renewal with City Rate Phase-in (1) Applicability: This rule must be used in conjunction with OAR 150-457-0420 when an urban renewal agency sponsored by a city has certified a request for tax increment financing to the assessor under ORS 457.440 and the city has adopted an annexation ordinance under ORS 222.111 with a rate phase-in provision that is applicable to the city’s taxes for the tax year. (2) When the conditions described in section (1) are present, the assessor must modify the calculations under OAR 150-457-0420 as follows, or by using a method allowed under section (3): (a) The division of tax rate derived from the city’s taxes must be calculated separately for the area of the city that is subject to rate phase-in and for the area of the city not subject to rate phase-in. This is relevant for determining proper division of tax rates to use by code area under OAR 150-457-0420 subsection (1)(c) and sections (9), (10), (11), and (12). (A) Calculate the division of tax rate applicable to the shared property that is not subject to rate phase-in by dividing the total division of tax amount from city taxes by the sum of: (i) The taxable assessed value of the shared property that is not in the phase-in area, and (ii) The product of the taxable assessed value of the shared property that is in the phase-in area multiplied by the phase-in percentage. (B) Calculate the division of tax rate applicable to the shared property that is subject to rate phase-in by multiplying the phase-in percentage by the division of tax rate from paragraph (A) of subsection (2)(a). (b) Division of tax rates derived from taxes of taxing districts other than the city with rate phase-in remain calculated in accordance with OAR 150-457-0420 and without modification due to the city tax phase-in. (3) A county may use a different calculation method if approved by the Department of Revenue, it provides an equivalent phase-in of the division of tax rate derived from the city taxes, and the taxes to be raised for the urban renewal agency and city remain comparable to the calculations under section (2). Statutory/Other Authority: ORS 305.100 & 457.470 Statutes/Other Implemented: ORS 457.440 History: Renumbered from 150-457.440(9)-(B), REV 39-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15
150-457-0460 Notice of Plan Adoption or Area Change An urban renewal agency’s notice to the assessor of a plan adoption or amendment to a plan area must provide the following information: (1) A legal description of the plan area boundary, or the boundary of the amended area of the plan, that includes the information required by ORS 308.225(2)(b); (2) An accurate map showing the boundary line of the plan area or the boundary of the amended area of the plan; (3) The date the plan or plan amendment was approved; and (4) The name of the plan area. Statutory/Other Authority: ORS 305.100. Statutes/Other Implemented: ORS 457.450(1). History: Renumbered from 150-457.450(1), REV 39-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2005, f. 6-27-05, cert. ef 6-30-05
150-465-0010 Bulk Facility Defined; Cargo Tank Defined; Load Fee As used in OAR 150-465-0020–465-0090, and 150-324-0300: (1) A bulk facility is a terminal facility to which a refined petroleum product is delivered primarily by pipeline, barge or rail and from which refined petroleum product is withdrawn and delivered into a cargo tank or barge. A bulk facility must receive some petroleum from pipeline, barge or rail. Bulk facility does not mean an intermediate storage facility. An intermediate storage facility is a facility to which petroleum product is delivered primarily by means other than pipeline, barge or rail. (2) A single cargo tank may have one or more holding compartments and those compartments may comprise one or more separate tanks and are attached to the same motor. A single cargo tank may not be more than one rail car. (3) “Fee” or “Load fee” includes the underground storage tank regulatory fee, the petroleum products delivery fee, and the petroleum products import delivery fee. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.101 History: Renumbered from 150-465.101, REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89
150-465-0020 Vessels in Interstate or Foreign Commerce Petroleum products sold to vessels engaged in interstate or foreign commerce are not subject to the fee. The seller of a petroleum product shall not charge the fee if the person ordering the withdrawal from bulk verifies that the product will be used in a vessel engaged in interstate or foreign commerce. Verification can be a copy of a federal permit, license or registration. Vessels engaged in interstate commerce include barges and tugboats licensed as carriers by the Interstate Commerce Commission. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.101 History: Renumbered from 150-465.101(5), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1992, f. & cert. ef. 12-29-92, Renumbered from 150-465.104(5) RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89
150-465-0030 Definition of “Petroleum Product” As used in ORS 465.101 through 465.131, “petroleum product” includes blends of petroleum products mandated by ORS 646.905 through 646.963, such as diesel that contains a percentage of biodiesel, or gasoline that contains a percentage of ethanol. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.101 History: Renumbered from 150-465.101(5)-(B), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 REV 18-2010, f. 12-17-10, cert. ef. 1-1-11 REV 13-2010(Temp), f. & cert. ef. 8-19-10 thru 2-14-11
150-465-0040 Payment of Fee by Seller The owner of the petroleum product is considered to be the seller. The seller must pay the fee when the product is withdrawn from the seller’s bulk facility for sale or use in the seller’s own distribution chain. For example, Company A owns a bulk facility in Portland and a chain of service stations throughout the state. Company A also owns its own truck-trailers. Company A must pay the fee at the time it withdraws product from its bulk facility into its truck-trailers for distribution to its service stations. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(1)-(A), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89
150-465-0041 Liability for Unpaid Petroleum Load Fees (1) For purposes of this rule, “seller” has the meaning given under OAR 150-465-0040 and includes, but is not limited to, an officer, member or employee of a corporation, partnership or other business entity that sells petroleum product from a bulk facility, if, among other duties, that individual has: (a) Authority to see that the petroleum load fees are paid when due; (b) Authority to prefer one creditor over another; (c) Authority to hire and dismiss employees; (d) Authority to set employees’ working conditions and schedules; (e) Authority to sign or co-sign checks; (f) Authority to compute and sign Oregon Petroleum load fee registration forms; (g) Authority to make fiscal decisions for the business; or (h) Authority to incur debt on behalf of the business. (2) It is the duty of the seller to hold in trust any amount of petroleum load fee collected from the sale of petroleum product and to assume custodial liability for amounts to be paid to the department. Any seller who fails to pay the petroleum load fee when due is subject to penalties, as provided by law, as any other taxpayer who fails to file a return or pay a tax when due. (3) If a seller fails to file returns or to pay any collected tax when due, any or all officers, members, and employees may be held personally responsible, as provided in this rule, for the returns and payments together with any interest and penalties, that are due. (4) To be held personally liable for unpaid petroleum load fees, a person must be a seller of petroleum product from a bulk facility. In addition, the person must be in a position to pay the petroleum load fee or direct the payment of the petroleum load fee at the time the duty arises to collect or pay the petroleum load fees. The person may be held personally liable if the individual was, or should have been aware, that the petroleum load fees were not paid to the department. A seller cannot avoid personal liability by delegating their responsibilities to another. (5) The following factors do not preclude a finding that an individual is liable for the payment of petroleum load fees: (a) Lack of willfulness in failing to pay over the required petroleum load fee; (b) The individual’s receipt of remuneration; (c) Maintenance of full-time employment elsewhere; (d) Another individual is also liable for the same petroleum load fee; (e) A corporate bylaw or partnership agreement position description to the contrary; (f) Absence of signatory authority on a business bank account; (g) Absence of bookkeeping or recordkeeping duties; (h) Absence of authority to hire, fire, and to set working conditions and schedules; or (i) Delegation to another person any functions indicating liability. Statutory/Other Authority: ORS 305.100 & 465.121 Statutes/Other Implemented: ORS 465.112 History: REV 8-2022, adopt filed 06/03/2022, effective 06/03/2022
150-465-0050 Product Exchange Agreements When a product exchange occurs, the seller of the petroleum product that was exchanged must charge the fee. For example, Company A owns product in a terminal facility. Company A enters into an exchange agreement with Company B whereby Company A will provide Company A’s product to Company B’s customers. Company B must charge the fee on the withdrawal of product from Company A’s bulk facility by Company B’s customer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 465.104 History: Renumbered from 150-465.104(1)-(B), REV 50-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1989, f. 12-18-89, cert. ef. 12-31-89 RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89