justicedao/ipfs_state_laws huggingface dataset:
150-118-0060 Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent This rule applies to estates of decedents who die before January 1, 2012. Intangible personal property within the jurisdiction of the state of Oregon and owned by a nonresident of this state is exempt from inheritance tax if a like exemption is made by the laws of the state or country of decedent's residence in favor of residents of this state. There is no such exemption allowed as to property owned by a deceased resident of a state which does not impose a death tax. However, if a state has a death tax law which does not impose a tax on intangible personal property owned by a nonresident of that state, the "like exemption" requirement of ORS 118.010(4)(b) is satisfied, and Oregon would exempt intangible personal property owned by a deceased resident of that state. A nonresident is one who at the time of death had a permanent dwelling place and an official or legal residence outside the State of Oregon. To have a change of domicile there must be: (1) Residence in a new place; (2) Intent to abandon the old domicile; and (3) Intent to acquire a new domicile (196 Or 256). NOTE: For definition of the term “intangible personal property,” see OAR 150-118-0030. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.010 History: Renumbered from 150-118.010(4)(b), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97, Renumbered from 150-118.060 12-19-75 9-74
150-118-0100 Property Values and Appraisals This rule applies to estates of decedents who die on or after January 1, 2012. (1) The fair market value of an estate’s property must be determined as of the date of death or six months following the date of death if the alternate valuation method is elected. The property value reported on the estate tax return must be substantiated. The executor is required to explain how the value was determined and must attach copies of any appraisals used to value property included on the return. If there was no appraisal, the executor must attach a statement to the return explaining how the value was determined. If the determination of value is based on a county property tax statement, the determination of value must be supported by other evidence of value. (2) A fee appraisal represents both common and best practice for determination of the value for most real and personal property but may not always be necessary. For example, where an Oregon Special Marital Property election has been made, the value of the asset(s) included within the election may not have an impact upon the estate tax. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.100 History: REV 8-2018, minor correction filed 04/09/2018, effective 04/09/2018 Renumbered from 150-118.100(6), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
150-118-0120 Filing Requirements for Estate Tax Returns (1) If the estate is required to file a federal estate tax return, the executor must include a complete copy of the federal return, schedules, and supporting documents with the Oregon estate tax return. (2) If the estate is not required to file a federal estate tax return, the executor must prepare and include with the Oregon estate tax return the federal schedules and supporting documents that would have been required to be filed if the estate had been required to file a federal estate tax return. Statutory/Other Authority: ORS 305.100 & 118.140 Statutes/Other Implemented: ORS 118.101 History: Renumbered from 150-118.160, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 Repealed by TC 19-1979, f. 12-20-79, cert. ef. 12-31-79 TC 9-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-118.160(2);
150-118-0130 Inheritance Tax Return; Extension of Time to File (1) This rule applies to estates of decedents who die on or after January 1, 2003 and before January 1, 2012. (2) The executor shall, not more than nine months after the date of the decedent's death, file with the department an inheritance tax return, Form IT-1. A complete copy of the federal estate tax return and schedules must be filed with the Oregon Form IT-1. If the estate is not required to file a federal estate tax return, the executor must prepare a federal estate tax return and schedules reflecting federal estate tax law in effect December 31, 2000 and file that return and schedules with the Oregon inheritance tax return. (3) If the executor cannot file a return within nine months, the department may allow additional time, usually not to exceed six months, to file the return. A copy of the federal extension request must be attached to the front of the Oregon return when filed and will serve as evidence of a granted extension by the department. (4) If the Internal Revenue Service denies the extension request, but grants a period of time from the date of denial in which to file the federal return without imposition of delinquency charges, the department will not impose delinquency charges if the Oregon return is received by the department within one month from the last date on which the Internal Revenue Service would accept the federal return without imposition of delinquency charges. A copy of the denied extension request must be attached to the front of the Oregon return at the time of filing. (5) An extension of time to file does not relieve the estate from the five percent penalty for failure to pay the tax on or before the original due date. Interest accrues during the extension period. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.160 History: Renumbered from 150-118.160-(B), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 REV 8-2010, f. 7-23-10, cert. ef. 7-31-10 REV 1-2010(Temp), f. & cert. ef. 2-19-10 thru 7-31-10 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 RD 15-1987, f. 12-10-87 cert. ef. 12-31-87 TC 9-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-188.160(2)
150-118-0140 Procedure for Determination (1) The following sections of ORS Chapter 305 relate to determination of taxes and appeals under Chapter 118, except where the context requires otherwise. (a) Penalty and interest waivers, 305.145 (b) Audit of returns, 305.265; (c) Determination of deficiencies, 305.265; (d) Assessments, 305.265; (e) Claims for refund, 305.270; (f) Conferences, 305.265 and 305.270; (g) Appeals to Director, 305.275 and 305.280; (h) Appeals to Tax Court, 305.515 and 305.560. (2) A claim for refund shall be by letter or an amended return; however, the department may require an amended return. A tax paid before the due date is considered as having been paid on the due date for purposes of determining whether the claim for refund was filed within three years from the payment of the tax. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.171 History: Renumbered from 150-118.171, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 12-31-77
150-118-0160 Estate Tax Receipt A receipt issued by the department as required by ORS 118.250 to an executor, trustee or other payor is not a final determination of the estate tax liability; the department may determine that an estate owes additional tax under ORS 118.010. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.250 History: Renumbered from 150-118.250, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-118.250(1), REV 8-2013, f. & cert. ef. 12-26-13 Renumbered from 150-118.250(1), REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-77 9-74
150-118-0170 Penalties and Interest (1) Penalties (a) For purposes of determining the five percent penalty under ORS 118.260(1) or the 20 percent penalty under ORS 118.260(2), the tax required to be shown on the return is reduced by the amount of any tax that is paid on or before the due date of the return, excluding extensions. (b) If an estate fails to file a return by the due date, including extensions, and also fails to pay the tax by the due date, only one five percent delinquency penalty will be added. (c) ORS 305.145 and the rules implementing that statute apply to penalties imposed under ORS 118.260 and requests for waiver of penalty. The one-time penalty waiver provision provided by OAR 150-305-0068 does not apply to penalties imposed under chapter 118. (2) Interest on Refunds and Deficiencies (a) A refund of an overpayment of estate tax accrues interest at the rates provided in OAR 150-305-0142. (b) A deficiency in tax accrues interest at the rates provided in OAR 150-305-0140. (c) For the estates of decedents who die on or after January 1, 2012, if an estate has been granted an extension to pay tax under ORS 118.225, or if a beneficiary has elected to defer payment of tax under ORS 118.300, interest accrues at the rates provided in OAR 150-305-0140. (d) Except as provided in (2)(c), if the estate tax is not paid within 60 days of assessment, the annual interest rates provided in OAR 150-305-0140 are increased by four percentage points pursuant to ORS 305.222. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.260 History: Renumbered from 150-118-0260, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
150-118-0180 Refund of Excess Payment This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer. The department does not have authority to pay interest on the refund for interest periods beginning prior to May 31, 1982. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.100 History: Renumbered from 150-118.260(6), REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78
150-118-0190 Application for Determination of Estate Tax and Discharge from Personal Liability (1) The executor may apply to the department for a determination of tax due and discharge from personal liability of estate tax. (2) The written application must include the following information: (a) The name and date of death of the decedent; (b) The decedent's Social Security Number; (c) If the executor applies before filing the estate tax return, a copy of the decedent’s will, the decedent’s trust, or other document indicating the person is authorized to act on behalf of the estate. (3) The discharge does not apply to tax liability resulting from assets of the decedent's estate that are still in the possession or control of the executor. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.265 History: Renumbered from 150-118.265, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12
150-118-0200 Bond for Deferment of Tax (1) A beneficiary electing to defer payment of the tax under ORS 118.300 must, within 12 months of the decedent’s death, file with the Director a signed statement indicating that the person has not come into actual possession or enjoyment of the property. (a) A beneficiary of real property, as defined in ORS 111.005(28), is not required to provide a bond. (b) A beneficiary of personal property, as defined in ORS 111.005(25), must give a bond to the State of Oregon in double the amount of the tax, with such sureties as the Director may approve, conditioned for the payment of the tax and accrued interest at such time and period as the beneficiary comes into actual possession or enjoyment of the property. (2) The department will accept a bond: (a) In a form approved by the Director and executed by a company licensed to issue surety insurance by the Oregon Department of Consumer and Business Services, Insurance Division; (b) Executed by a corporate surety, other than a surety company, provided such corporate surety establishes that it is within its corporate powers to act as surety for another individual, partnership, association, or corporation; or (c) Executed by two or more individual sureties meeting the requirements of subsection (2)(d) that is secured by a: (A) A mortgage on real or personal property; (B) A certified, cashier's or treasurer's check drawn on any bank authorized by the State Division of Finance and Corporate Securities to do business in the State of Oregon; (C) A United States postal, bank, or express money order; (D) Corporate bonds or stocks, or by bonds issued by the State of Oregon, or by a political subdivision of this state; or (E) Any other collateral acceptable to the Director. (d) Each surety that executes a bond under subsection (2)(c) must: (A) Have property, including Oregon real property, that is subject to execution and with a current market value net of all encumbrances that is at least equal to the penalty of the bond; (B) Agree to not encumber the secured property while the bond continues in effect; (C) Annually file an affidavit with the department as to the adequacy of the security. (3) A beneficiary must file a return with the Director within six months of the date the person comes into actual possession or enjoyment of the property in question. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 118.300 History: REV 18-2021, amend filed 12/15/2021, effective 01/01/2022 Renumbered from 150-118.300, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16 REV 8-2013, f. & cert. ef. 12-26-13 REV 6-2012, f. 7-20-12, cert. ef. 8-1-12 12-31-77 12-19-75 9-71
150-137-0010 Criminal Fine Account Distribution (1) Monthly, the department will distribute moneys available in the Criminal Fine Account after final deposits into the account for the calendar month have been made by the Oregon Department of Revenue and Oregon Judicial Department. (2) The department will distribute to the General Fund all moneys remaining in the Criminal Fine Account after distributing the monthly allocations to funds and programs referenced in Oregon Laws 2011, Chapter 597, Section 53. Statutory/Other Authority: ORS 305.100; 137.300 Statutes/Other Implemented: ORS 137.300 History: Renumbered from 150-137.300, REV 10-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-137.300(3), REV 7-2013, f. & cert. ef. 12-26-13 Renumbered from 150-137.300(3), REV 5-2012, f. 7-20-12, cert. ef. 8-1-12 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-180-0010 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement (1) The Department of Revenue may assess a civil penalty against any person who sells, holds or possesses cigarettes for sale in Oregon that are cigarettes of a tobacco product manufacturer or brand family that were acquired at a time that the particular tobacco product manufacturer or brand family was not included on the nonparticipating manufacturer directory developed by the Oregon Department of Justice. (a) The department will apply the following guidelines to determine the amount of the penalty, including the factors described in subsection (3) of this rule: Incident — Penalty Not to Exceed — Minimum Penalty First — Warning notice Second — $100 per pack — $1,000 Third — $500 per pack — $1,000 Fourth — $1,000 per pack — $1,000 Fifth and subsequent — $5,000 per pack — $1,000 (b) For any single incident, including each sale, possession for sale or offer to sell, the department will not impose a total penalty that exceeds the greater of $5,000 or 500 percent of the retail value of the cigarettes. (2) The Department of Revenue may assess a civil penalty against any person who affixes an Oregon tax stamp to a package of cigarettes produced by a tobacco product manufacturer or brand family that, at the time the stamp was affixed, was not included on the Dept. of Justice’s directory of nonparticipating manufacturers. The department will apply the following guidelines to determine the amount of the penalty, including consideration of the factors described in subsection (3) of this rule: Incident — Penalty Not to Exceed — Minimum Penalty First — Warning notice Second — $100 per stamp affixed — $1,000 Third — $500 per stamp affixed — $1,000 Fourth — $1,000 per stamp affixed — $1,000 Fifth and subsequent — $5,000 per stamp affixed — $1,000 (3) The department may consider the following factors when determining the civil penalty for the violations listed in subsection (1) and (2) of this rule: (a) Number of previous inspections by the Department of Revenue held at the business; (b) Number of previous violations of Chapter 323 provisions; (c) Size of business; and (d) Any other factors the department considers relevant to its determination. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 180.455 History: Renumbered from 150-180.455, REV 11-2016, f. 8-10-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 1-2004(Temp), f. & cert. ef. 4-1-04 thru 8-1-04
150-181-1010 Statement of Purpose and Statutory Authority (1) Purpose. These rules address the Department of Revenue’s acquisition of information about a subject individual’s criminal history through criminal records checks and its use of that information to determine whether the subject individual is fit to provide services to the department as an employee, volunteer, contractor or vendor in a position covered by OAR 150-181-1020. The fact that the department approves a subject individual as fit does not guarantee the individual a position as a department employee, volunteer, contractor or vendor. (2) Criminal records checks are conducted in accordance with OAR 125-007-0200 through 125-007-0330. Statutory/Other Authority: ORS 181A.195 & 305.078 Statutes/Other Implemented: ORS 181A.195 History: REV 75-2017, amend filed 12/22/2017, effective 01/01/2018 REV 64-2017, temporary amend filed 10/30/2017, effective 10/30/2017 through 04/27/2018 Renumbered from 150-181.534(9), REV 12-2016, f. 8-10-16, cert. ef. 9-1-16 REV 5-2008, f. 8-29-08
150-181-1020 Definitions As used in this rule, unless the context of the rule requires otherwise, the following definitions apply: (1) “Authorized Designee” means a department employee authorized to obtain and review criminal offender information and other criminal records information about a subject individual through criminal records checks and other means, and to conduct a fitness determination in accordance with these rules. (2) "Related" means that an individual has a relationship with another person described by one of the following labels: spouse, domestic partner, natural parent, foster parent, adoptive parent, stepparent, child, foster child, adopted child, stepchild, sibling, stepbrother, stepsister, father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law, grandparent, grandchild, aunt, uncle, niece, nephew or first cousin. (3) “Subject Individual” means an individual identified in ORS 305.078 as someone from whom the department may require fingerprints for the purpose of conducting a criminal records check. (4) See definitions in OAR 125-007-0210. Statutory/Other Authority: ORS 181A.195 & 305.078 Statutes/Other Implemented: ORS 181A.195 History: REV 75-2017, amend filed 12/22/2017, effective 01/01/2018 REV 64-2017, temporary amend filed 10/30/2017, effective 10/30/2017 through 04/27/2018 Renumbered from 150-181.534(9)-(A), REV 12-2016, f. 8-10-16, cert. ef. 9-1-16 REV 5-2008, f. 8-29-08
150-181-1140 Fees (1) The Department may charge a fee for acquiring criminal offender information for use in making a fitness determination. In any particular instance, the fee shall not exceed the fee(s) charged the Department by the Oregon Department of State Police and the Federal Bureau of Investigation to obtain criminal offender information on the subject individual. (2) The Department may charge the fee to the subject individual on whom criminal offender information is sought, or, if the subject individual is an employee of a Department contractor or vendor and is undergoing a fitness determination in that capacity, the Department may charge the fee to the subject individual’s employer. Statutory/Other Authority: ORS 181A.195 & 305.078 Statutes/Other Implemented: ORS 181A.195 History: REV 76-2017, amend filed 12/22/2017, effective 01/01/2018 REV 66-2017, temporary amend filed 10/31/2017, effective 10/31/2017 through 04/27/2018 Renumbered from 150-181.534(9)-(M), REV 12-2016, f. 8-10-16, cert. ef. 9-1-16 REV 5-2008, f. 8-29-08
150-183-0010 Obtaining Information from the Department (1) Information on the organization of the department can be found on our website at www.oregon.gov/dor. (2) Sources of Information. The department provides information to the public through several sources. (a) Taxpayers may call for general tax information. The department answers questions about tax-related matters such as figuring income taxes, filing tax returns, and obtaining copies of forms and tax returns. Department listings are in the telephone directory. (b) The department provides Oregon tax publications and forms by mail. Write to: Oregon Department of Revenue, 955 Center Street NE, Salem, Oregon 97301 to request copies of these publications or forms. (c) Website. Many forms, publications, administrative rules and other information may be accessed at the department website: www.oregon.gov/dor. (2) Requesting Records. (a) Instructions for requesting public records, including copies of tax returns, are provided in OAR 150-192-0400. (3) Additional Information. Other administrative rules provide additional information on obtaining department information or obtaining review of agency actions. (a) For information on petitions for review of agency actions, see OAR 150-306-0050. (b) For information on agency conference procedures, see OAR 150-305-0204. Statutory/Other Authority: ORS 305.100; 183.330 Statutes/Other Implemented: ORS 183.330 History: Renumbered from 150-183.330, REV 13-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-183.330(1), REV 3-2015, f. 12-23-15, cert. ef. 1-1-16 REV 5-2000, f. & cert. ef. 8-3-00 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-183-0020 Oregon Attorney General’s Model Rules of Procedure under the Administrative Procedures Act The Department of Revenue, for its rulemaking functions, adopts the following Model Rules of Procedure under the Administrative Procedures Act as those rules were in effect January 1, 2019: (1) Definitions, 137-001-0005; (2) Public Input Prior to Rulemaking, 137-001-0007; (3) Assessment for Use of Collaborative Process in Rulemaking, 137-001-0008; (4) Use of Collaborative Dispute Resolution in Rulemaking, 137-001-0009; (5) Permanent Rulemaking Notice, 137-001-0011 (6) Limitation of Economic Effect on Small Businesses, 137-001-0018; (7) Conduct of Rulemaking Hearings, 137-001-0030; (8) Rulemaking Record, 137-001-0040; (9) Agency Rulemaking Action, 137-001-0050; (10) Secretary of State Rule Filing, 137-001-0060; (11) Petition to Promulgate, Amend, or Repeal Rule, 137-001-0070; (12) Temporary Rulemaking Requirements, 137-001-0080; (13) Objections to Statements of Fiscal Impact, 137-001-0087; (14) Statement of the Objective of Proposed Rules, 137-001-0095. (15) Review of New Rules, 137-001-0100. Statutory/Other Authority: ORS 183.341 & 305.100 Statutes/Other Implemented: ORS 183.341 History: REV 26-2018, amend filed 12/28/2018, effective 01/01/2019 Renumbered from 150-183.341(2), REV 13-2016, f. 8-10-16, cert. ef. 9-1-16 REV 3-2006, f. & cert .ef. 7-31-06 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 RD 4-1992, f. & cert. ef. 12-29-92 RD 7-1988, f. 12-19-88, cert. ef. 12-31-88