justicedao/ipfs_state_laws huggingface dataset:
150-305-0274 Refund of Penalty and Interest The department must refund penalty and interest when it has been determined that it has been paid but was not legally due. Interest must be computed on the amount of tax plus penalty and interest not legally due. The interest starting date must be 45 days after the date the deficiency was paid or 45 days after the return was filed, whichever is later. Example 1 : The taxpayer files a delinquent return and pays the tax, penalty and interest due. Subsequently, it is determined that the taxpayer is not required to file an Oregon income tax return. The amount of tax, penalty and interest paid must be refunded and interest computed on the entire amount beginning 45 days after the date the return was filed. Example 2 : The taxpayer pays the tax, penalty and interest based on a Notice of Assessment. The assessment is subsequently determined to be erroneous. The amount of tax, penalty and interest paid must be refunded and interest computed on the entire amount beginning 45 days after the date the assessment was paid. Example 3 : The taxpayer files a delinquent return and pays the tax, penalty and interest due. Subsequently, the taxpayer amends the return to claim a refund from a net operating loss carryback. The penalty and interest paid with the delinquent return will not be refunded since this amount was legally due. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.295 History: REV 72-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-305.295(4), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
150-305-0276 Appeal Time Frame If a taxpayer wishes to appeal denial of a request for cancellation of assessment or refund, the appeal shall be made within 90 days of notice of denial. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.295 History: Renumbered from 150-305.295(6), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 13-1987, f. 12-18-87, cert. ef. 12-31-87
150-305-0300 “Methods of Collection” Defined Methods of collection include but are not limited to seizure of wages, bank accounts, personal property, business property, stocks, bonds, dividends and real property to the extent it is determined to be cost effective by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.385 History: Renumbered from 150-305.385(4)(a)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-305.385(4)(a) RD 7-1988, f. 12-19-88, cert. ef. 12-31-88
150-305-0302 Contracts Requiring Certificate of Compliance with Oregon Tax Laws (1) An agency must obtain a certificate of compliance with Oregon tax laws from providers before entering into certain contracts. Those contracts or agreements under which goods, services, or real estate space will be provided directly to such agencies in the future require certification. (a) For purposes of this rule, “agency” means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state which imposes a local tax administered by the Department of Revenue under ORS 305.620. See ORS 305.380(1). (b) For purposes of this rule, “tax” means those programs listed in ORS 305.380(4). Examples include the estate tax, personal income tax, withholding tax, corporation income and excise taxes, amusement device tax, timber taxes, cigarette tax, other tobacco tax, 9-1-1 emergency communications tax, and local taxes administered by the Department of Revenue (Lane Transit District Self-Employment Tax, Lane Transit District Employer Payroll Tax, Tri-Metropolitan Transit District Employer Payroll Tax, and Tri-Metropolitan Transit District Self-Employment Tax). (c) For purposes of this rule, “provider” means any individual, corporation, association, firm, partnership, or joint stock company who contracts to supply goods, services, or real estate space to an agency. See ORS 305.380(3). Out of state and nonprofit entities are included in this definition. The term provider shall not include the United States, its territories or possessions, state, local, or foreign governments, and the political subdivisions and agencies thereof. (2) The following contracts do not require contractor certification: (a) Purchase orders and contract release orders issued by state agencies to vendors or providers. (b) Credit card purchases. The contract requiring a certificate of compliance with Oregon tax laws is between the agency in whose name the credit card is issued and the issuer of the credit card; not the agency and the vendor of goods and services purchased with the credit card. (c) Third party contracts and purchases. Many agencies pay for goods or services that are provided to third parties. Some examples are: (A) Adult and Family Services (AFS) pays physicians directly for service provided to AFS clients. (B) Seniors and People with Physical Disabilities (SPPD) enters into “provider agreements” with nursing homes for the benefit of elderly residents of those nursing homes. Payment is made directly by SPPD to the nursing home. (C) Reimbursement of travel expenses. State agencies make payments to their employees to reimburse travel expenses such as meals, lodging, airfare, and automobile expenses. The costs have been incurred by the employee directly. (d) Contracts with a consideration of no more than $1,000. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.385 History: REV 72-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-305.385(6)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1996, f. 12-23-96, cert. ef. 12-31-96 RD 1-1990, f. & cert. ef. 3-15-90
150-305-0306 Circumstances Not in Violation of Oregon Tax Laws (1) For purposes of ORS 305.385(6), a taxpayer complying with an acceptable payment arrangement for satisfaction of an unpaid tax obligation is not in violation of the tax laws as they relate to that unpaid tax. Any taxpayer complying with an acceptable payment arrangement may sign the certificate of compliance in good faith if no other Oregon tax laws have been violated. A provisional certificate of good standing, provided by ORS 305.385(5), is not necessary. (2) A taxpayer is not in violation of the tax laws as they relate to an unpaid tax, if that unpaid tax is under appeal as provided under ORS Chapter 305. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.385 History: Renumbered from 150-305.385(6)-(C), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1990, f. & cert. ef. 3-15-90
150-305-0308 Annual Certification Requirement (1) An agency shall obtain a written certification of compliance with the tax laws listed in ORS 305.380(4) from each provider of goods, services, or real estate space. The written certification may be obtained either: (a) Annually; or (b) With each contract or other agreement entered into, renewed or extended if the agency does not anticipate contracting with the provider frequently (i.e., one time only or less than once a year). (2) A certificate shall be obtained prior to entering into a price agreement with a provider. Certificates do not need to be obtained with individual contract release orders executed under the price agreement. Example: The Department of General Services enters into a price agreement with the Tree Paper Company for the purchase of paper and obtains a written certification of compliance with the tax laws. During the next two years the Department of Revenue executes contract release orders (CROs) with Tree Paper Company for additional paper. The Department of Revenue does not need to obtain a certificate for any CRO delivered to Tree Paper Company that is under the original price agreement. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.385 History: Renumbered from 150-305.385(7), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1990, f. & cert. ef. 3-15-90
150-305-0320 Mediation Any statements made during mediation will be confidential except as provided for in ORS 314.840. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.501 History: Renumbered from 150-305.501, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 1-2001, f. 7-31-01, cert. ef. 8-1-01
150-305-0330 Appeal Procedures (1) The Department of Revenue shall give notice to the taxpayer to reflect that final department actions may only be appealed to the Magistrate Division of the Oregon Tax Court. (2) Time for Filing Appeals: (a) Under ORS 305.280(2), an appeal from a notice of assessment or refund denial with respect to a tax imposed under ORS Chapter 118, 305, 308, 310, 314, 316, 317, 318 or 321 shall be filed within 90 days after the date of the notice. (b) Under ORS 305.280(3), an appeal from a notice of assessment with respect to a tax assessed under Chapters 314, 316, 317 or 318 may also be filed within two years of the date of payment of the tax, penalty and interest shown on the Notice of Assessment. (c) Under ORS 305.280(2), an appeal from a proposed refund adjustment made under ORS 305.270 shall be filed within 90 days after the date on which the adjustment is final (i.e., within 30 days after the date of the notice of proposed adjustment, as provided in ORS 305.270(5)(b)). (d) Under ORS 305.280(4), an appeal from an order of the county property value appeals board, must be filed with the Tax Court within 30 days after the order is mailed to the appellant. If, pursuant to ORS 309.110(1), the order is personally delivered to the appellant, then the appeal must be filed with the Tax Court within 30 days after the date the order is personally delivered. (3) Federal Appeals or Appeals of Audit Adjustments Made by Other States: Providing proof of a timely federal appeal or appeal of another state’s audit adjustment will extend the time the taxpayer can appeal to Tax Court. The taxpayer must notify the department in writing within 30 days after the appeal is resolved. The department shall review the issues raised by the appeal and make a determination of the effect on the taxpayer’s Oregon tax liability. If there is a disagreement, the taxpayer has 60 days from the department’s determination to appeal to the Tax Court. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.525 History: REV 47-2024, minor correction filed 10/03/2024, effective 10/03/2024 Renumbered from 150-305.525, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97
150-305-0340 Stay of Collection: When Collection Action Won’t Be Stayed (1) The department may continue to collect delinquent taxes during the pendency of an appeal if it becomes known the taxpayer is preparing to depart from the state or move assets out of the state to avoid paying taxes. In addition, the department may continue collection if the taxpayer does any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect tax. These acts include but are not limited to: (a) Communication has been received that acts of the taxpayer indicate the taxpayer will cease employment or change jobs to avoid paying the taxes. (b) Communication has been received that acts of the taxpayer indicate the taxpayer will sell, convey, give away, hide, or destroy an asset rather than having it seized. (c) The taxpayer actually begins to sell, convey, give away, hide, or destroy real or personal property subsequent to taking of an appeal to the director. (2) Also, if there exists documented evidence the taxpayer has changed jobs or has sold, conveyed, given away, hidden, or destroyed assets in the past to avoid garnishment or seizure, collection action may be continued. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.565 History: Renumbered from 150-305.565(2)(a), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1992, f. & cert. ef. 12-29-92
150-305-0350 Offset of State Debt Through U.S. Treasury Offset Program (1) For the purpose of this rule: (a) A debt is “liquidated” if the debt meets the criteria for liquidated debt under the Oregon Accounting Manual, Chapter 35, the debtor is not currently in bankruptcy, and the department has issued a warrant for the debt. (b) “Federal payments” do not include payments that are exempt from offset under federal law, including but not limited to social security payments, and veterans’ affairs benefit payments to the extent such payments are exempt from offset under federal law. (2) The department may submit liquidated state debt for offset against federal tax refunds through the "Treasury Offset Program" under 26 USC 6402(e) and 31 CFR 285.8 and federal payments under 31 USC 3716(h) and 31 CFR 285.6. (3) Notice of intent to offset federal tax refunds. Before submitting an Oregon tax debt to the Debt Management Services, U.S. Treasury for offset against a federal tax refund, the department must send written notice of intent to offset to the taxpayer by certified mail. (4) Notice of intent to offset federal non-tax payments. Before submitting a liquidated state debt to the Debt Management Services, U.S. Treasury for offset against a federal non-tax payment, the department must send written notice of intent to offset to the debtor by regular mail or certified mail. (5) Disagreement procedures. If a debtor disagrees with the notice of intent to offset and wants reconsideration of the decision to offset, the debtor must submit a letter of disagreement to the department within 60 days of the date shown on the notice of intent to offset. The debtor must provide, and the department will limit consideration to, evidence that the debt scheduled for offset is not: (a) Past due; or (b) Legally enforceable. (6) If the debtor claims that a tax debt is not legally enforceable because the debtor is an enrolled member of an Indian tribe whose income is not subject to Oregon tax under ORS 316.777 or 316.785, the department will consider the merits of such a claim unless the issue has already been finally adjudicated by a court in a proceeding to which the department is a party. (7) Review of disagreement. For each letter of disagreement, the department will: (a) Review all evidence provided by the debtor, and (b) Remove the debtor's name from the federal offset list for the debt if the department determines that the debt is not past due or is not legally enforceable. [Publications: Contact the Oregon Department of Revenue to learn how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.612 History: Renumbered from 150-305.612, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2105, f. 12-23-15, cert. ef. 1-1-16 REV 8-2002, f. & cert. ef. 12-31-02 REV 5-2002(Temp), f. & cert. ef. 9-23-02 thru 3-1-03
150-305-0360 Rules Application (1) “Local marijuana tax” means a tax or fee authorized under ORS 475B.491 on the sale of marijuana items that are sold within an area subject to a city’s jurisdiction or an unincorporated area subject to a county’s jurisdiction by a person that holds a license under ORS 475B.110. (2) Unless the context requires otherwise, the department will apply the same rules to administer transit district payroll tax programs as are used in the administration of the withholding tax program. See rules adopted under ORS 316.162 to 316.212. In addition, unless the context requires otherwise, the provisions of rules adopted pursuant to ORS Chapters 305 and 314 as to the audit and examination of reports and returns, periods of limitations, determination of an and notice of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality or returns and the penalties relative thereto, and the procedures relating thereto, apply to the determination of taxes, penalty, and imposed under transit district payroll tax statutes and ordinances. (3) Unless the context requires otherwise, the department will apply the same rules to administer local marijuana taxes as are used in the administration of the marijuana tax program. See rules adopted under ORS 475B.705 to 475B.760. In addition, the provisions of rules adopted pursuant to ORS Chapters 305, 314, or 475B as to the audit and examination of reports and returns, periods of limitation , determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collections pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determination of taxes, penalty, and interest under local marijuana taxes statutes and ordinances. (4) For rules relating to the department’s administration of local transient lodging taxes, please see OAR 150-320-0365. Statutory/Other Authority: ORS 305.100, 305.620 & 475B.750 Statutes/Other Implemented: ORS 305.620 & 475B.750 History: REV 6-2021, amend filed 06/28/2021, effective 07/01/2021 REV 2-2021, temporary amend filed 01/07/2021, effective 01/07/2021 through 07/05/2021 REV 2-2017, f. 5-31-17, cert. ef. 6-1-17 REV 76-2016(Temp), f. 12-20-16, cert. ef. 12-21-16 thru 6-18-17 Renumbered from 150-305.620(1)-(A), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83
150-305-0362 Appearance Procedure — Local Taxes Administered by the Department of Revenue A political subdivision may intervene in any conference held by the department in connection with a local tax administered by the department under an agreement with that political subdivision. (1) The department will notify a political subdivision of each significant conference request arising from the department’s administration of that subdivision’s local tax. Whether a conference request is “significant” is determined by the program manager’s evaluation of the possible impact on the tax program. (2) If appropriate under subsection (1), the department will notify the political subdivision of the conference request by letter. A copy of the conference request will be provided with the letter subject to the limitations imposed by ORS 314.840. (3) A political subdivision desiring to intervene must notify the department by letter of its intent to intervene within 14 days of the date the department mails the copy of the conference request. The political subdivision must serve a petition of intervention upon all the parties and the department not more than 30 days after notifying the department of its intent to intervene. The petition must state the grounds for intervention, the political subdivision’s position on each issue raised in the appeal, and whether or not the political subdivision desires to be represented at the conference. (4) The conference officer will serve the political subdivision with a copy of any conference decision in a case where the political subdivision has intervened. Service will be made at the same time and in the same manner that the decision is served upon the petitioner. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.620 History: Renumbered from 150-305.620(4), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 12-2000, f. 12-29-00, cert. ef. 12-31-00 Reverted to RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 8-1983, f. 12-20-83, cert. ef. 12-31-83
150-305-0370 Use of Checkoff Resources Entities receiving checkoff resources are restricted in the manner in which the resources may be used by the organization. (1) Checkoff resources received by an entity may only be used to fund: (a) Existing programs. Checkoff resources may only be used to fund existing programs to the extent that the checkoff funds serve to augment the existing program. Checkoff resources may not be used to replace existing funding that would allow a shift of entity resources to another unrelated purpose. (b) New programs. Checkoff resources may be used to fund new programs, but only if the new program has a close connection to an existing program. The existing program after which the new program is patterned must have a proven record of success in providing substantial and direct benefit to the state. (2) Checkoff resources may not be used to meet the administrative expenses of the entity. Included in this prohibition are any increased fixed or variable administrative expenses that are a direct result of the new or augmented program funded by the checkoff resources. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.720 History: Renumbered from 150-305.720(1)(a), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93
150-305-0380 Application and Signature Due Dates Completed applications and completed signature petitions must be received by the Charitable Checkoff Commission by July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual tax return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.725 History: REV 31-2022, amend filed 12/27/2022, effective 01/01/2023 Renumbered from 150-305.725(1), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 13-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-305.725 REV 1-2000, f. & cert. ef. 2-1-00
150-305-0392 Definitions of the Terms “Affiliated and “Central Office” For purposes of the statutes and rules relating to the charitable checkoff system: (1) The term “central office” means an organization that the Internal Revenue Service recognizes to be an exempt organization under Internal Revenue Code §501(c)(3). It must have written bylaws or other written provisions that describe its structure and purpose. It must also have the same primary purpose as that of its affiliates. It must be located in Oregon and a substantial proportion of the funds that it collects must remain in Oregon, benefiting the state and its residents, as required by ORS 305.720(1). (2) The phrase “affiliated entities” means entities with a relationship documented in writing. Each affiliate must share a specific primary purpose and that purpose must be charitable. Each affiliated entity must be recognized by the Internal Revenue Service to be an exempt organization under Internal Revenue Code §501(c)(3). Affiliated entities must be located in Oregon and a substantial proportion of the funds that they collect must remain in Oregon, benefiting the state and its residents, as required by ORS 305.720(1). Publications: C ontact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b). Statutory/Other Authority: ORS 305.100 & 305.720 Statutes/Other Implemented: ORS 305.725 History: REV 31-2022, amend filed 12/27/2022, effective 01/01/2023 Renumbered from 150-305.727(3)(a), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 13-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-305.727-(A) REV 1-2000, f. & cert. ef. 2-1-00