justicedao/ipfs_state_laws huggingface dataset:
150-305-0394 Signatures Must Be on Department’s Form (1) For purposes of meeting the requirement that an entity gather the signatures of 10,000 registered Oregon voters, signatures must be collected and submitted on the department’s designated form. The signatures must include all the information requested on that form. (2) The submitter of such signatures must swear that, to the best of the submitter’s knowledge and belief, all the signatures that the submitter is presenting to the commission on behalf of the organization are those of registered Oregon voters. (3) If an entity fails to meet any of the requirements listed within this rule, commission shall reject the entity’s application or shall deem the applying entity unqualified 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 150-305.727(3)(b), 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-(B) REV 1-2000, f. & cert. ef. 2-1-00
150-305-0396 Signature Gathering Period The signature gathering period for any tax year for which an entity seeks to be included on a schedule of the individual tax return begins July 1 of the tax year two years prior to the year in which being included on a schedule is sought and extends through June 30 of the tax year being included on a schedule is sought. For example: if an entity seeks to be included on a schedule of the individual tax return for tax year 2021, the signature gathering period is from July 1, 2019, through June 30, 2021. Statutory/Other Authority: ORS 305.100, 305.720 & 305.753 Statutes/Other Implemented: ORS 305.720 History: REV 6-2025, minor correction filed 07/16/2025, effective 07/16/2025 REV 31-2022, amend filed 12/27/2022, effective 01/01/2023 REV 30-2020, amend filed 12/23/2020, effective 01/01/2021 REV 15-2020, temporary amend filed 08/07/2020, effective 08/07/2020 through 02/02/2021 Renumbered from 150-305.727(3)(b)-(B), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2001, f. 7-31-01, cert. ef. 8-1-01 REV 13-2000, f. 12-29-00, cert. ef. 12-31-00
150-305-0410 Charitable Checkoff Financial Reporting Requirements It is the commission’s responsibility to properly consider all applicants to the checkoff program and participants in the program approved by the commission. In order to carry out this responsibility, the commission finds that it is necessary to receive additional financial information. This information will also be used to determine the use of any funds received through the checkoff program. (1) Financial statements and budget documents shall be required. (a) The financial statements and budget documents must cover the most recent three years or the length of time the entity has been in existence. (b) The financial statements and budget documents must be submitted by July 1 the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter. (2) All documents shall be verified as provided in ORS 305.810 by a principal of the entity, a principal in the solicitation activities of the entity, or the executive officer of the entity. (3) If the documents submitted by July 1 do not contain the necessary information, documentation, or verification the commission shall notify the applicant of the deficiency within 15 days. The commission will provide a reasonable opportunity after the notification to submit the necessary materials. Failure to submit the necessary materials when requested may result in disqualification. (4) The provisions of this administrative rule will be effective for applications received on or after January 1, 1992. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.730 History: REV 32-2022, amend filed 12/28/2022, effective 01/01/2023 Renumbered from 150-305.730, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1990, f. 12-20-90, cert. ef. 12-31-90
150-305-0420 Costs of Administration (1) The department shall estimate the fixed and variable costs to administer each of the personal income tax checkoff programs which have been approved by the Oregon Legislature or the Oregon Charitable Checkoff Commission for each biennium. The department shall set aside in an administrative expense reserve account 10 percent of the monthly contributions for each program until the fund balance equals the estimated fixed and variable costs for each checkoff program. No further charges to that program shall be made for the year. (2) For purposes of this rule, examples of fixed costs include accounting time, programming time, and tax booklet revision. An example of a variable cost is data entry charges, which are dependent upon the number of returns filed contributing to the checkoff. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.747 History: Renumbered from 150-305.747, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
150-305-0430 Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses For programs which have been approved for charitable contribution checkoff by the Oregon Legislature or the Oregon Charitable Checkoff Commission, the department will maintain a record of contributions received and distribute the respective amounts, minus administrative expenses to each entity once a month. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.747 History: REV 32-2022, amend filed 12/28/2022, effective 01/01/2023 Renumbered from 150-305.749(3), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-305.749(2), RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 Renumbered from 305.835(1), RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 7-1988, f. 12-19-88, cert. ef. 12-31-88
150-305-0440 Per Diem Compensation (1) The Oregon Department of Revenue shall pay any member of a Commission or Council, other than a member who is employed in full-time public service, compensation for each day or portion thereof during which the member is actually engaged in the performance of official Commission or Council duties. (2) The rate of compensation per day pursuant to ORS 292.495(5) is equal to the per diem paid to members of the Legislative Assembly under ORS 171.072. (3) A member of a Commission or Council may decline to accept compensation or reimbursement of expenses related to the member’s service on the Commission or Council. (4) In order to receive compensation, a member must submit to the Oregon Department of Revenue a signed written request for compensation within 30 days of the meeting or work performed. The member must specify the date, name, type of meeting(s) or work, and the number of full or partial days the member spent performing official Commission or Council business. Statutory/Other Authority: ORS 305.100, 292.495 & 305.695(4) Statutes/Other Implemented: ORS 292.495 & 305.695(4) History: REV 48-2024, adopt filed 10/08/2024, effective 11/01/2024
150-305-0441 Reimbursement of Travel and Other Expenses (1) The Oregon Department of Revenue shall provide reimbursement to all members of the Commission or Council, including those employed in full-time public service, for actual and necessary travel or other expenses actually incurred in the performance of a member’s official duties within the limits provided by law or by the Oregon Department of Administrative Services under ORS 292.210 to 292.250. (2) In order to receive reimbursement of actual and necessary travel and other expenses, a member must submit to the Department a travel expense claim for reimbursement supported by receipts, invoices, or other appropriate documentation for travel and other expenses within 30 days following the day the member incurred the expense. (3) A member of a Commission or Council may decline to accept compensation reimbursement of expenses related to the member’s service on the Commission or Council. Statutory/Other Authority: ORS 305.100, 292.495 & 305.695(4) Statutes/Other Implemented: ORS 292.495 & 305.695(4) History: REV 48-2024, adopt filed 10/08/2024, effective 11/01/2024
150-305-0442 Reimbursement for Hiring a Substitute (1) As used in OAR 150-305-0406(1), “other expenses” includes expenses incurred by a member of the Commission or Council in employing a substitute to carry out duties, including personal duties, normally performed by the member, which the member is unable to carry out because of the performance of official duties and which, by the nature of such duties, cannot be delayed without risk to health or safety. (2) The amount that a member may be reimbursed for expenses incurred in employing a substitute must not exceed $25 per day, pursuant to ORS 292.495(3). Statutory/Other Authority: ORS 305.100, 292.495 & 305.695(4) Statutes/Other Implemented: ORS 292.495 & 305.695(4) History: REV 48-2024, adopt filed 10/08/2024, effective 11/01/2024
150-305-0450 Depositing Refunds into College Savings Account A taxpayer electing to make contributions authorized by ORS 305.796 to one or more accounts established under 348.857: (1) May contribute to a maximum of four accounts; (2) Must contribute at least $25 per account; and (3) May deduct contributions made under this section on the subsequent year’s tax return in accordance with ORS 316.699. Statutory/Other Authority: ORS 305.100 & 305.796 Statutes/Other Implemented: ORS 305.796 History: Renumbered from 150-305.796, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2013, f. & cert. ef. 3-28-13 REV 9-2012, f. 12-18-12, cert. ef. 1-1-13
150-305-0460 Verification of Returns, Statements, or Documents Filed Under Tax Law (1) The declaration under ORS 305.810 that a return, statement, other document or report is made under penalties for false swearing and is true, complete, and correct must be verified by the taxpayer, an authorized agent, or declarant, and in the case of a joint personal income tax return, by each taxpayer or authorized agent for such taxpayer. (2) Returns, statements, other documents and reports are verified by: (a) Hand signing the return, statement, other document or report. (b) An electronic signature (as defined in ORS chapter 84) associated with an electronically filed return, statement, other document or report, by the taxpayer, tax preparer, authorized representative of the taxpayer, or declarant. (c) Any verification method allowed by the IRS when electronically filing the federal return with the Oregon return, such as a federal personal identification number. (d) A hand signed statement, such as Oregon Form EF, submitted to the department if requested. (e) A hand signed and scanned Corporation E-file Signature Form included with the electronically filed corporate income and excise tax return for tax year 2011 and earlier, without the use of a federal signature method or when the Oregon filer is different than the federal filer. (f) Transmitting a payroll tax return using the state’s online payroll reporting method. The return is considered signed when the return is transmitted to the state by a person certified by the employer and the Oregon Employment Department as allowed to file the return using the state’s reporting system. (g) A facsimile signature by the taxpayer, tax preparer, authorized representative of the taxpayer or declarant. A facsimile signature is a signature visibly affixed to a paper return using electronic or mechanical equipment or an electronic or mechanical device. Statutory/Other Authority: ORS 305.100 & 305.810 Statutes/Other Implemented: ORS 305.810 History: REV 28-2020, amend filed 12/23/2020, effective 01/01/2021 REV 20-2020, temporary amend filed 10/13/2020, effective 10/13/2020 through 04/10/2021 Renumbered from 150-305.810, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14 REV 6-2013, f. & cert. ef. 12-26-13 REV 4-2012, f. 7-20-12, cert. ef. 8-1-12 Reverted to REV 1-2005, f. 6-27-05, cert. ef. 6-30-05 REV 1-2012(Temp), f. 1-31-12, cert. ef. 2-1-12 thru 7-29-12 REV 1-2005, f. 6-27-05, cert. ef. 6-30-05
150-305-0481 Tax Professional Data Security Breach with Information Unavailable. (1) If, due to the breach of security, the tax professional does not have immediate access to the consumer information, whose personal information is compromised, the tax professional must notify the department of the breach and provide their preparer tax identification number (PTIN). (2) Once the tax professional has access to the consumer information for their clients and confirms the identity of the impacted consumer, they must provide the name, address and tax identification number of the consumer whose personal information is compromised, to the department within 15 days of obtaining the information. Example 1 . Joe Smith, a CPA, notices that five of his efiled returns were rejected due to a return already having been received by the IRS. Joe believes this may indicate a data security breach and a quick review of his records confirms this possibility. Joe still has access to his client records and notifies the Oregon Department of Revenue within five days and provides the name, address and identification number of 30 of his clients impacted by the breach. Example 2 . Nancy works for a satellite office of CPA Inc., which is an international company. CPA Inc. discovers a possible data security breach on February 15 and begins their investigation but doesn’t notify their satellite offices. The investigation concludes on April 1 and on April 2 Nancy is notified of a data security breach. Nancy notifies the department of the data security breach within five days of receiving this information and provides her PTIN. On April 30 she receives a list of her impacted clients, which she then provides to the department within 15 days on May 15. Example 3 . Mary’s office is burglarized, and a couple of her computers were stolen on October 1. All of Mary’s records are on these computers, after filing a police report, Mary notifies the department within five days of a possible data security breach and providers her PTIN. On March 1, the computers are recovered but law enforcement needs to hold them as evidence and on July 1 they are returned to Mary. Mary is able to access and identify the impacted clients of the data security breach and provides a list to the department within 15 days of receiving the laptops. Statutory/Other Authority: ORS 305.100 & Chapter 353, 2021 Oregon Laws Statutes/Other Implemented: Chapter 353, 2021 Laws History: REV 26-2021, adopt filed 12/27/2021, effective 01/01/2022
150-306-0080 Electronic Data Transfer Any data required to be delivered in compliance with property taxation law may be sent and received electronically by agreement of the parties. All required data fields must be included in the transmission. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 306.125 History: REV 16-2020, minor correction filed 09/25/2020, effective 09/25/2020 Renumbered from 150-306.125(1), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-306-0090 Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files The files of industrial property, appraised by the Department of Revenue and contained in DOR files, will be safeguarded in the manner stated in OAR 150-308-0440. Text available via filing PDF that is stored in ORMS Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 306.126 History: Renumbered from 150-306.126, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16 TC 7-1980, f. 11-28-80, cert. ef. 12-31-80
150-306-0110 Transmission of the Values for State-Appraised Industrial Properties (1) The department will transmit the real market values of state-appraised industrial accounts to the assessor prior to July 1 of each year. (2) For each real property account, the real market value transmitted to the assessor by the department will include: (a) The total real market value of all improvements as of January 1; and (b) The real market value of all additions minus retirements as of January 1 for purposes of calculating maximum assessed value for the current assessment year. (3) For each personal property account, the real market value transmitted to the assessor by the department will include the total real market value of all personal property assets as of January 1 for the current assessment year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 306.126 History: Renumbered from 150-306.126-(B), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-306.126(2), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 REV 11-2009, f. 12-21-09, cert. ef. 1-1-10 RD 9-1997, f. & cert. ef. 12-31-97 Renumbered from 306.126(2)-(A), RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 Repealed by RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-306-0120 Delegation of Responsibility for Industrial Property (1) If the assessor requests the delegation of responsibility for a state-appraised industrial property, the request shall be in writing to the department prior to October 1. The request shall include: (a) Name of the property owner, (b) Account number, (c) District code, (d) Reason for the request. (2) On or before November 15, the department shall either approve or deny the assessor's request for delegation of responsibility. The county must meet the following criteria: (a) The county industrial appraisal staff must be qualified to perform the appraisals of these industrial properties and adhere to the department’s industrial appraisal standards. (b) The county must maintain and achieve compliance with all the locally appraised property for which they currently have responsibility. (c) The county must commit to provide all necessary resources for the appraisal, maintenance, and legal defense of the value of the delegated properties for a regular appraisal cycle with no shift of resources from the county's other assessment and taxation programs. (3) When the department delegates the responsibility for a state-appraised industrial property to the county assessor, the assessor shall be responsible for this property for five consecutive assessment years, including the original appraisal, annual updates to value, and appeals. After five consecutive assessment years, the county assessor may request the department to resume responsibility for appraising the property. At the following assessment year, the responsibility shall revert to the department if the property still qualifies as a state-appraised industrial property as defined by OAR 150-306-0100, 0110 and 0120. (4) Appraisals of industrial property by the county under this section are subject to audit and review under the procedures established by OAR 150-294-0100. If the department finds an appraisal of industrial property made by the county assessor under this section does not follow the established procedures, the department shall take corrective action. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 306.126 History: Renumbered from 150-306.126-(C), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-306.126(3)-(A), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-306-0200 Application Filing by Telephonic Facsimile (FAX) Application Filing by Electronic Means The Department of Revenue or any county may accept any application for property tax exemption or special assessment by telephonic facsimile (FAX) or other electronic means according to the policies and procedures of the receiving agency. Statutory/Other Authority: ORS 305.100 & 306.265 Statutes/Other Implemented: ORS 306.265 History: Renumbered from 150-306.265, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 REV 10-2002, f. & cert. ef. 12-31-02
150-307-0020 Personal Property Definitions (1) Goodwill. “Goodwill” is a saleable business asset based on reputation, not physical assets. (2) Customer list. “Customer list” is a proprietary list containing information regarding a business enterprises’s clients and is part of the business records for that business. (3) Contracts and contract rights. “Contracts and contract rights” refers to agreements between two or more parties, which establish mutual rights and responsibilities for a stated consideration, and rights created under such agreements. Examples of contracts include but are not limited to: (a) Contracts for sale of goods; (b) Covenants not to compete; (c) Contracts for purchase of supplies; (d) Contracts to rent or lease property; (e) Contracts to provide financing; (f) Contracts for services by employees or others; (g) Contracts for permission to use property or processes. (4) When appraising property utilizing the income approach, the rent attributable to the property shall be based on market rent. “Market rent” is the rental income that the property would most probably command in the open market as of the assessment date. Market rent shall be used for both owner occupied and rented or leased property regardless of the terms of any particular rental or lease agreement encumbering the property. (5) Trade secret. “Trade secret” means information, including a formula, pattern, compilation, program, device, method, technique or process that derives independent economic value from not being generally known by other persons who can obtain economic value from its disclosure or use, and is the subject of efforts that are reasonable under the circumstances to maintain its secrecy. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.020 History: Renumbered from 150-307.020, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94