justicedao/ipfs_state_laws huggingface dataset:
150-305-0110 Disclosure of Confidential Information Provided to the Department of Revenue (1) The definitions in OAR 150-305-0100 shall apply to this rule. (2) The department must notify the provider of the “books and papers” of an intended disclosure more than 33 days in advance of the intended disclosure. (3) The notice will include a description identifying the documents intended to be disclosed. The taxpayer shall also be advised that any “books and papers” may be disclosed if requested in the judicial process. (4) The disclosure will not occur until: (a) Thirty-three days after the notice; or (b) The date of the final decision of the Tax Court or Supreme Court on a request for an order limiting disclosure. (5) A notice under this section shall be sent to the provider at its last known address by certified mail. The period for requesting a court order shall start from the date of the mailing of the notice. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.192 History: Renumbered from 150-305.192, REV 48-2016, 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 8-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-305.190-(A)
150-305-0144 Interest Rate Formula Rule (1) Once a year the director will compare the Oregon interest rate used for deficiencies, delinquencies, and refunds with the interest rate charged by the Internal Revenue Service for deficiencies and delinquencies to which one percent has been added. If the Oregon rate is one percent or more different from the modified federal rate, the director will revise the Oregon rate to the federal rate plus one percent. The comparison will be conducted in July and will use the rates charged by the Internal Revenue Service for the 3rd calendar quarter. (2) Interest rates established under section (1) will be effective for interest periods beginning on or after January 1, 2004 and for interest periods beginning on or after January 1 of each year thereafter. Statutory/Other Authority: ORS 305.100 & 305.220(3)(a) Statutes/Other Implemented: ORS 305.220 History: Renumbered from 150-305.220(3), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2003, f. & cert. ef. 7-31-03 REV 9-2002, f. 12-31-02, cert. ef. 1-31-03 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 2-1989, f. 12-18-89, cert. ef. 12-31-89 RD 14-1987, f. 12-18-87, cert. ef. 1-16-88 RD 8-1986, f. & cert. ef. 12-31-86 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84
150-305-0150 Defines Order for Purposes of Interest Rate Increase (1) If tax is not paid within 60 days after the date an individual is notified of a tax delinquency, the interest rate imposed by ORS 305.220 is increased by four (4) percent annually. The interest is also increased after 60 days for tax due, if not paid or appealed, on a notice of assessment following a deficiency, or a final order issued by the Tax Court or Supreme Court that affirms the deficiency. (2) For purposes of ORS 305.222, an order is defined as: (a) Any Final Decision or Stipulated Judgment issued by the Magistrate Division of the Oregon Tax Court, (b) A Judgment issued by the Regular Division of the Oregon Tax Court, or (c) A Judgment issued by the Oregon Supreme Court. Example 1 : Clyde timely files his current year return on April 15, but does not pay the tax shown as due. The department processes the return and sends a notice of tax due on April 28. Additional interest is charged beginning on the 61st day (June 28) after the department issues the notice. Example 2 : Assume the same facts as Example 1, except the return is adjusted in processing and Clyde receives a notice of deficiency for additional tax due. No payment is received and a notice of assessment is issued 30 days later. The interest rate is increased beginning 61 days from the assessment date if the tax is not paid or appealed. Example 3 : Assume the same facts as Example 2, except that Clyde appeals to the Magistrate Division of the Oregon Tax Court. The Magistrate Division issues a Final Decision that upholds the assessment. Additional interest is charged beginning 61 days after the date of the Final Decision, if the tax is not paid and no appeal is filed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.222 History: REV 73-2017, amend filed 12/22/2017, effective 01/01/2018 REV 1-2017, f. 5-31-17, cert. ef. 6-1-17 Renumbered from 150-305.222, REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-2002, f. & cert. ef. 12-31-02
150-305-0152 Interest Rate Increase — Jurisdictional Only Appeals For purposes of ORS 305.222(3), an appeal to the Oregon Tax Court must be one in which there is jurisdiction to consider the merits of the issue. In an appeal where the court must first determine whether it has jurisdiction to consider the issues, the increased rate of interest will commence on the 61st day after the date of the assessment. If it is determined that the court has jurisdiction to consider the merits of the issue, the rate of interest will be retroactively adjusted to the lower rate until a final decision is made. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.222 History: Renumbered from 150-305.222(3), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, 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 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93 RD 7-1988, f. 12-19-88, cert. ef. 12-31-88
150-305-0160 Penalty for Dishonored Checks (1) A penalty on dishonored checks will be assessed in the amount of $25.00 or three times the amount of the check, whichever is greater, but not to exceed $500.00. This is in addition to all other penalties provided by statute. (2) Other than as provided in sections (5) and (6) of this rule, the penalty will be imposed on a dishonored check if a prior dishonored check has been tendered by any individual, firm, corporation, company, association, copartnership, estate, trust, trustee, receiver syndicate or any group or combination acting as a unit to the Department of Revenue within the immediately preceding two years. Checks tendered in the same envelope will be considered a single occurrence for the purpose of determining if a prior dishonored check has been received. (3) This penalty will be assessed on all types of dishonored checks to the department including, but not limited to: (a) Advance deposits on withholding accounts. (b) Estimated tax payments for personal income and corporate excise tax. (c) Payments to the department for transfer to other agencies or governmental units. (4) For the purposes of this rule, “check” includes checks, drafts, orders and electronic funds transfers. (5) Under authority granted in ORS 305.229, the department will not impose the penalty described in section (1) of this rule for a period of time beginning March 8, 2020 and extending until 90 days after the Governor of the State of Oregon declares an end to the state of emergency existing in the state of Oregon related to COVID-19. (6) Under authority granted in ORS 305.229, the department will not impose the penalty described in section (1) of this rule on a second dishonored check if the first dishonored check was received by the department during the period of time set forth in section 5 of this rule. (7) The department may waive the entire penalty if a reasonable basis exists. “Reasonable basis” means any situation in which circumstances beyond the taxpayer’s reasonable ability to control resulted in the refusal to honor the check. In determining reasonable basis for waiving the penalty the department will examine all facts and circumstances. Examples of reasonable basis for waiver include, but are not limited to: (a) The bank returns the check to the payee in error. (b) The taxpayer issues a stop payment order for presumably lost or stolen checks that are later located and processed. (c) The check was dishonored during the period set forth in section 5 of this rule. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.228 History: REV 21-2020, amend filed 11/17/2020, effective 11/17/2020 REV 9-2020, temporary amend filed 05/20/2020, effective 05/21/2020 through 11/16/2020 Renumbered from 150-305.228, REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01 REV 6-1998, f. 11-13-98, cert. ef. 12-31-98 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-305-0180 Designation of Oregon Tax Matters Partner (1) A partner who elects to designate a tax matters partner as their authorized representative in proceedings before the Department of Revenue for issues relating to the partnership adjustments on a notice of deficiency shall make the designation as provided in this rule. (2) The tax matters partner designated for Oregon purposes may be the federal tax matters partner or may be another partner, but the designation for Oregon shall only be made in accordance with ORS 305.242(2) and this rule. The tax matters partner shall be a partner who is: (a) A general partner in the partnership at some time during the taxable year to which the notice of deficiency pertains; or (b) A general partner in the partnership at the time the designation is made. (3) Information required. The partner shall designate a tax matters partner by filing with the Department of Revenue within 30 days of the date on the Notice of Deficiency a signed statement. The statement shall: (a) Identify the partner making the designation by name, address, and social security number. (b) Identify the partnership and the designated partner by name, address, and taxpayer identification number. (c) Declare that the statement is a designation of a tax matters partner for the taxable year to which the notice of deficiency relates. (d) Authorize the tax matters partner as a qualified representative under ORS 305.230 and identify the taxable year(s) of authorization. The partner may authorize the tax matters partner to represent the partner for issues other than partnership issues only by making the election with this authorization. (4) Only one tax matters partner shall be designated and authorized to represent the partners for each examination at the partnership level which results in a notice of deficiency to the partners. (5) Partners who do not designate a tax matters partner as provided in this rule may appeal their notice of deficiency by following the administrative remedies under ORS 305.265 and the rules pertaining thereto. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.242 History: Renumbered from 150-305.242(2), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89
150-305-0182 Binding Actions of the Tax Matters Partner The provisions of this rule dealing with hearings apply to hearing requests filed with the Department of Revenue prior to September 1, 1997. See OAR 150-305-0330 for information about hearing requests filed on or after September 1, 1997. (1) The tax matters partner for Oregon shall bind all partners who have made the designation under ORS 305.242(1) to all actions of the tax matters partner with respect to the proceedings between the Department of Revenue and the partner whose tax liability is in dispute. When appealing on behalf of the partners, the tax matters partner may exercise any administrative remedy before the department allowed by Oregon law except that all electing partners are considered to have appealed under the same action. Any partner who has designated a tax matters partner may participate in any level of the administrative proceedings. Example: Assume a partnership with 100 partners has been examined and each partner receives a notice of deficiency. If 90 partners designate a tax matters partner, their appeal will be heard collectively. If the tax matters partner chooses a conference, the conference decision will apply to all 90 partners (all 90 partners may participate). If the partners want to appeal the conference decision, they must appeal at a partnership level proceeding. If the tax matters partner requests a hearing, the hearing decision will apply to all 90 partners. The other 10 partners must appeal their cases individually because they did not make the election to be represented by the tax matters partner within 30 days of the notice. (2) Other actions of the tax matters partner that are binding on the partners who have made the designation include, but are not limited to: (a) Consent to the extension of the statute of limitations with respect to all electing partners; (b) Making a settlement offer to the Department of Revenue; (c) Acceptance of a closing agreement with the Department of Revenue; (d) Consent to time and place of any appeals proceedings. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.242 History: Renumbered from 150-305.242(5), REV 47-2016, 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 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89
150-305-0190 Compromise of a Disputed Liability (1) A disputed liability is one where the taxpayer sends written objection to a notice of deficiency, appeals a notice of assessment, or appeals a determination by the director of the Department of Revenue. (2) Compromise of a disputed liability cannot be accomplished by submitting a conditional partial payment. If a partial conditional payment is made in an attempt to compromise a disputed liability prior to a written compromise having been agreed upon, and the payment is inadvertently processed by the Department, the amount of the conditional partial payment shall be refunded with interest. A partial payment that is submitted without conditions and that does not purport to be in full satisfaction of the disputed liability may be retained by the department and applied against the disputed liability pending resolution of the dispute. (3) This rule doesn’t preclude settlement by negotiation and signing of a closing agreement. For compromise of an undisputed liability, see OAR 150-305-0090. See ORS 305.150 for closing agreements. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(1), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 10-1986, f. & cert. ef. 12-31-86 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84
150-305-0192 Appeals of Interest Charged on the Underpayment of Estimated Tax (1) Appeals based on accuracy. Interest on underpayment of estimated tax imposed under the provisions of ORS 316.587 or 314.525 must be appealed as if it were a deficiency, as defined in OAR 150-305-0194. A taxpayer who disagrees with either the correctness of the imposition or the calculation of interest may request a conference or file a written objection with the department. The conference request or written objection must be made in the manner prescribed under OAR 150-305-0202. If the taxpayer does not agree with the result of the conference or the written objection, the taxpayer may appeal the decision to the Oregon Tax Court as provided by ORS 305.275. (2) Discretionary waiver. A taxpayer who agrees that interest on underpayment of estimated tax was correctly imposed, but who believes there is good and sufficient cause for a waiver of all or part of the interest, may file a request for waiver of interest under OAR 150-305-0066. A denial by the department of a discretionary waiver request under that provision is final and may not be appealed to the Oregon Tax Court. (3) Effective date: The provisions of this rule apply to appeals of interest on underpayment of estimated tax filed with the department on or after January 1, 1998. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(1)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2007, f. 7-30-07, cert. ef. 7-31-07 Rev 5-1998, f. 7-14-98, cert. ef. 7-15-98
150-305-0193 Satisfying liens or warrants (1) For the purpose of the satisfaction of liens or warrants, for amounts collected by the Department, a lien or warrant is satisfied when a balance under the lien or warrant is paid in full upon receipt of one or more of the acceptable forms of payment listed in section (2) of this rule or after a financial institution clears a personal or business check or a debit or credit card payment. (2) “Acceptable forms of payment” are: (a) Cash; (b) Certified check; (c) Cashier’s draft or check; (d) Treasurer’s check; (e) Postal, bank, express or telegraph money order; (f) ACH deposit; or (g) Wire transfer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 293.250, 308.640, 308.820, 314.417, 314.430, 321.570 & 324.190 History: REV 7-2023, adopt filed 03/14/2023, effective 04/01/2023
150-305-0194 “Deficiency” Defined A deficiency is the amount by which the tax as correctly computed exceeds the tax, if any, reported by the taxpayer. If, after the original deficiency has been assessed, subsequent information shows the correct amount of tax to be greater than previously determined, an additional deficiency arises. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(2)-(A), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 150-305.265(2) 12-31-77
150-305-0196 Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed (1) If a written authorization to represent the taxpayer is filed with the department, original Notices of Deficiency (as referred to by ORS 305.265(2)) and original Notices of Assessment (as referred to by 305.265(7)) shall be sent directly to the taxpayer at the last-known address as required by 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Deficiency and Assessment shall be sent to the guardian or conservator. (2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Deficiency and original Notices of Assessment will be sent to the personal representative as defined in ORS 111.005. (3) For trusts, original Notices of Deficiency and original Notices of Assessment shall be sent directly to the trustee. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(2)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87
150-305-0200 Adjustments Included in Deficiency Notice When Federal Audit Report Received See OAR 150-314-0224 which explains what adjustments can be included in a Notice of Deficiency when a federal audit report is received. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(4)(a), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89
150-305-0202 Language Used to Request a Conference or File Written Objections (1) Requesting a Conference. A conference request must be mailed, emailed, faxed, or sent through Revenue Online at the address provided in the Notice of Deficiency or accompanying statement. In all events, it must be received within 30 days of the date on the Notice of Deficiency or accompanying statement. It must state the reason for the protest as well as stating in what respect the determination is erroneous. Any language indicating that a taxpayer is requesting an opportunity to meet with a department representative to discuss an adjustment must be considered a conference request. (2) Filing Written Objections. (a) If a taxpayer disagrees with a deficiency notice, and does not want a conference, the taxpayer may file written objections with the department. (b) A written objection must be mailed, emailed, faxed, or sent through Revenue Online at the address provided in the Notice of Deficiency or accompanying statement. In all events, the objection must be received within 30 days of the date on the Notice of Deficiency or accompanying statement. It must state the reason for the protest as well as stating in what respect the determination is erroneous. (c) Any language indicating that a taxpayer disagrees with an adjustment but which doesn’t convey an intent to meet with a department representative must be construed as written objections. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: REV 86-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-305.265(5), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 REV 5-2000, f. & cert. ef. 8-3-00 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1986, f. & cert. ef. 12-31-86, Renumbered from 150-305.265(5)-(B) RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-305-0206 Written Objections: Procedures (1) When the department receives written objections, a department representative shall review the objections and try to resolve the disagreement. The representative shall then reach a decision regarding the written objections. (2) Once a decision has been reached the department shall advise the taxpayer of the decision by letter. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(6)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85