justicedao/ipfs_state_laws huggingface dataset:
150-294-0800 Councils of Governments Subject to Certain Budgetary Requirements (1) A group of government units is a council of governments that must comply with ORS 294.900 to 294.930 if the group: (a) Is operating under an intergovernmental agreement authorized by ORS 190.003 to 190.110; (b) Functions under the direction and control of more than one member government; (c) Provides services directly to individuals. (2) “Services Directly to Individuals” means any act performed, without working through another governmental unit, which contributes to the advantage of an individual. A service is still provided directly to the public if a Council of Governments contracts with a private entity to provide a service. (3) The organization is subject to ORS 294.900–294.930 if the nature of the activity provided directly to individuals is similar, but is not limited to the following examples: (a) Services to Individual Employers. Marketing, financial packaging, development of training sites. (b) Services to Individual Trainees or Employees. Recruitment, eligibility determination, orientation, information, referral, adult and youth occupational training. (c) Services to Individual Senior Citizens. Senior employment programs, home-delivered meals, assistance by escort, shopping or transportation services, programs for the aging. (d) Services to Individuals by Offering Basic Needs Assistance. Food and commodities distribution, low-income relief, weatherization, family professional services (legal, medical, psychiatric, etc.), operation/maintenance of sewerage facilities. (e) Services to Individuals by Providing Public Safety Assistance. Communicating, dispatching, relaying or call transferring in the furtherance of public safety. (f) Services to Individuals toward Economic Development. Low-interest loans to businesses, capital for small business start-ups, assistance with expansion/diversification projects, goods and services information, grant applications. (g) Services to Individuals by Offering a benefit through centralization. Operating public educational TV channels, photocopy services, computer applications to individual businesses, regional information system data to individuals, library services to individuals, recreational programs. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.900 History: Renumbered from 150-294.900, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0810 Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government (1) Not all of the governing body members are required to participate on the budget committee. The number of governing body representatives may be determined by each council of governments. (2) For the purpose of appointive representation on the budget committee as described in ORS 294.905(2), a “representative of services provided” means a person who is not prohibited from serving by OAR 150-294-0820 and who is willing to be a delegate for a general classification of services provided. As an example: It is not necessary to seek a member from each senior citizen program (senior employment, home-delivered means, senior transportation, etc.). The member(s) may be appointed from the general classification of “senior citizen services” or “public safety services” or “job training services.” A good faith effort should be made to obtain a number of appointive representatives equal to the number of governing body representatives. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.905 History: Renumbered from 150-294.905(2), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0820 Restrictions on Appointive Budget Committee Members for a Council of Government In order to avoid bias in favor of aservice provider or any unit of government, the following are prohibited from serving as an appointive budget committee member: Officers, agents or employees of the council of governments or of the providers of services. Appointive members shall be lay persons who represent a general service classification. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.905 History: Renumbered from 150-294.905(4), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0830 Duties of the Budget Committee of a Council of Government The budget committee shall notify the public of the time and place of public meetings on the budget and shall make the budget available. The budget committee must approve a budget document prior to any council of government hearings on that document. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.915 History: Renumbered from 150-294.915, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0840 Duties of the Governing Body of a Council of Government The council of governments notifies the public of the time and place of a public hearing on a budget document as approved by the budget committee. The council of governments must pass a resolution adopting a budget document as approved by the budget committee or as modified by the council of governments. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.920 History: REV 80-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-294.388, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-305-0010 Requirement for Social Security Numbers (1) Pursuant to the authority provided by ORS 305.100 and 42 USC §405, tax returns, refund claims, applications, registrations, records, requests for information, reports, and other items of a similar nature filed with the Department of Revenue shall state the social security number or numbers of the taxpayer or taxpayers, homeowner or renter, applicant, reporting individual, or other person making the filing, as required by the item being filed. Social security numbers are used by the Department of Revenue as a part of providing expeditious and practicable processing systems in the administration of the laws by the department, including (but not limited to) such matters as the issuance of tax refunds, allocation or application of incoming payments by program, administration of applicable payroll taxes, personnel and payroll work, and other matters of a similar nature. A social security number submitted under any provision of the laws imposing a tax upon or measured by net income is subject to the confidentiality provisions of ORS 314.835 and 314.840. Penalties for violation of such confidentiality provisions are set forth in ORS 314.991. (2) The department may require a taxpayer to provide the department with a copy of the taxpayer’s Social Security card. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.100 History: Renumbered from 150-305.100, REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 12-27-74(Temp); 12-30-74
150-305-0011 Business Entity Identification Requirements (1) As used in this rule: (a) “Entity” means a foreign or domestic: (A) Corporation; (B) Nonprofit corporation; (C) For profit or nonprofit unincorporated association; (D) Business trust; (E) Partnership; (F) Limited liability company; or (G) Sole proprietorship that (i) Employs at least one employee; (ii) Is subject to an Oregon tax program other than personal income tax; or (iii) Is otherwise required by federal law to have an FEIN. (b) “Federal Employer Identification Number (FEIN),” also known “Employer Identification Number (EIN)” and “Identification Number,” means the identifying number assigned to an entity by the Internal Revenue Service. (2) All tax returns, refund claims, applications, registrations, records, requests for information, reports, and other documents or communications filed with the Department of Revenue by an entity must include a Federal Employer Identification Number for the entity where requested. (3) Federal Employer Identification Numbers are used by the Department of Revenue as a part of providing expeditious and practicable administration of the tax laws by the department, including but not limited to use in the issuance of tax refunds, allocation or application of incoming payments, and the administration of the revenue and tax laws of this state. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.015, 305.100 & 314.385 History: REV 51-2024, adopt filed 12/26/2024, effective 01/01/2025
150-305-0014 Applicable Dates Administrative rules adopted by the department, unless specified otherwise by statute or by rule, shall be applicable for all periods open to examination. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.100 History: Renumbered from 150-305.100-(B), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 RD 10-1986, f. & cert. ef. 12-31-86
150-305-0016 Electronic Filing (1) Any return, statement, other document or report required to be filed under any provision of the laws administered by the Department of Revenue may be filed in electronic (as defined in ORS chapter 84) form if an authorized electronic method of filing such return, statement, other document or report is made available by the department. (2) A return, statement, other document or report that is filed in electronic form may not be denied legal effect or enforceability solely because it is in electronic form. (3) A return, statement, other document or report that is filed in electronic form is deemed to be filed and received on the date actually received by the department, the IRS, or on the date stated in the electronic acknowledgment of receipt issued by the department. (4) A return, statement, other document or report filed in electronic form must be verified pursuant to the rules of the department adopted under ORS 305.810. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 84.052 & 305.100 History: Renumbered from 150-305.100-(D), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14
150-305-0050 Release of Tax Lien and Clouds on Title (1) Any request made to the Department for the release of a warrant, where such warrant is not in fact a lien on the title to the real property in question but merely a cloud on the title to such real estate, shall be accompanied by a statement. This statement shall show the facts affecting the title to the real property in question that render the Department’s warrant a cloud on the title to such real property, and show the reasons the warrant does not actually constitute a lien thereon. Normally, such request should be accompanied by a current title report. However, the Department may require other documentary proof showing the present condition of the title of the property in question. (2) Any request made to the Department for the release of the lien of any warrant shall be certified to be true by the taxpayer or by his authorized representative and shall disclose fully the circumstances relative to prior liens, including an estimate of the value of the property subject to the lien, a legal description of this property, a full and complete statement of the amount of all other liens prior to the Department’s warrant and the date when such prior liens were acquired, an estimate of the amount to be recovered upon the sale of said property by foreclosure, and make reference to the subsection of ORS 305.140 on which reliance is placed as giving the Department the power to execute a release. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.140 History: Renumbered from 150-305.140, REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 1-64
150-305-0052 Release of Lien (1) The department may issue a release of a lien against real property if the department determines there is no value in the lien or the full value of the lien is realized. This release applies to the property described in the release only, the lien remains against all of the taxpayer’s other property. (2) A release may be requested by any party in interest to a transfer of real property that is subject to a lien of the department. The request must be in writing and state the reason for the release, the circumstances of the transfer and a description of the terms of the transaction. The request must be accompanied by a preliminary title report and a complete legal description of the property to be released. An escrow statement may be included to show the distribution of funds. Other supporting documentation may be required by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.140 History: Renumbered from 150-305.140(3)(d), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-305-0060 How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest (1) Waivers in General. ORS 305.145 allows the department to reduce or cancel any part or all of the interest or penalties imposed by Oregon law in certain cases. If the taxpayer has requested that interest or penalty be waived and the department denies that request, the taxpayer may appeal the denial by requesting a conference with the department. (2) Appealing a denial when the department exercised its discretionary authority. If the taxpayer agreed that the interest or penalties were lawfully imposed, but the department denied the taxpayer's request for a discretionary waiver of interest or penalties under ORS 305.145(3) or (4), the taxpayer may request a conference within 30 days of the date of the department's notice of denial. The request for conference must be filed with the department as described in OAR 150-305-0202. If the conference results in a denial of the waiver request, that decision is final and may not be appealed to the Oregon Tax Court. (3) Appeals based on the accuracy of penalty or interest charges. If a taxpayer believes the interest or penalties were incorrectly imposed or calculated, the taxpayer may request a conference with the department within 30 days of the date of the department’s first notice assessing interest or penalty. The conference request must be filed as described in OAR 150-305-0202. If the conference results in a denial, the taxpayer may appeal the decision to the Oregon Tax Court as provided by ORS 305.275. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.145 History: Renumbered from 150-305.145, REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2007, f. 7-30-07, cert. ef. 7-31-07 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 RD 13-1987, f. 12-18-87, cert. ef. 12-31-87
150-305-0062 Discretionary Penalty Waivers for Information Returns (1) An employer or other payer, or a representative authorized under ORS 305.230, may request that a penalty assessed under ORS 314.360(4)(a) or 316.202(5)(a) be waived. The department’s decision will be based upon the facts and circumstances in each case. To qualify for consideration of a waiver for penalties in this rule, the employer or other payer must: (a) Submit a written waiver request that explains the reason(s) for: (A) Filing an information return or W-2 after the due date for that return, or (B) Filing an incorrect or incomplete information return or W-2. (b) Meet all filing requirements under ORS 314.360 and 316.202. (2) The waiver request must be received by the department within one year of the date of the department’s written notice of assessment of the penalty. (3) Penalties assessed under ORS 314.360(4)(b) or 316.202(5)(b) are not eligible for waiver consideration. (4) Where applicable, the department will consider waiving penalties under ORS 314.360(4)(a) or 316.202(5)(a) for circumstances beyond the control of an employer or other payer, as described in OAR 150-305-0068. (5) One-time penalty waiver for information returns or W-2s. When an employer or other payer does not qualify for relief under any other section of this rule, the department will consider waiver of the penalty under ORS 314.360(4)(a) or 316.202(5)(a) for one tax period if the employer or other payer has not already received relief under this section for any tax period; and (a) The employer or other payer did not know they were subject to reporting requirements under ORS 314.360(4)(a) or 316.202(5)(a) for which the penalty was imposed; or (b) The employer or other payer has a history of timely filing the type of return or form for which the penalty was imposed. (6) The provisions of this rule apply to discretionary waiver requests received by the department after April 1, 2015. Statutory/Other Authority: ORS 305.100 & 305.145 Statutes/Other Implemented: ORS 314.360 & 316.202 History: Renumbered from 150-305.145-(A), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-305.145(5), REV 6-2015, f. 12-23-15, cert. ef. 1-1-16 REV 2-2014, f. & cert. ef. 7-31-14
150-305-0064 Accrual of Interest After Waiver (1) The Department of Revenue will notify the taxpayer in writing if interest is waived under ORS 305.145(1). The taxpayer must pay the amount of the assessment within the appropriate appeal period. If the taxpayer does not pay the balance in full within the applicable appeal period, interest will accrue from that time on the balance due as provided in ORS 314.400(4). (2) If the balance due is based on a Notice of Assessment the appeal period is 90 days from the date on the notice. If the balance due is based on a Magistrate decision, the appeal period is 60 days from the date of thedecision. If the balance due is based on a Tax Court Judgment, the appeal period is 30 days from the date of the judgment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.145 History: Renumbered from 150-305.145(2), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-2002, f. & cert. ef. 12-31-02 RD 13-1987, f. 12-18-87, cert. ef. 12-31-87
150-305-0071 Interest Waivers Due to COVID-19 Pandemic Emergency (1) The department will waive statutory interest imposed under ORS 305.220 or 305.222 on income/excise tax deficiencies or delinquencies of certain businesses for tax year 2019 if all of the following criteria are met: (a) The taxpayer has unpaid individual income or corporate income/excise tax for tax year 2019 that remains unpaid beyond the due date of the tax year 2019 tax return; (b) The individual taxpayer’s business or the corporate taxpayer has gross receipts of less than $5 million for tax year 2019; (c) The taxpayer has entered into a department-approved payment plan or the taxpayer pays the balance of the tax liability in full within six months of the date of assessment of the tax; and (d) The taxpayer’s ability to timely pay the tax has been affected by COVID-19 restrictions in place due to the pandemic emergency that, in the department’s determination, constitute good and sufficient cause for the waiver of interest. (2) The department will waive the interest for qualifying taxpayers at the time the tax year 2019 tax has been paid in full, either when the taxpayer makes payment in full or the taxpayer has successfully completed the department-approved payment plan, whichever is earlier. Statutory/Other Authority: ORS 305.100 & 305.145(3) Statutes/Other Implemented: ORS 305.145 History: REV 10-2021, adopt filed 07/13/2021, effective 07/13/2021
150-305-0080 Closing Agreements A closing agreement may relate to any taxable period ending prior or subsequent to the date of the agreement. With respect to taxable periods ended prior to the date of the agreement, the matter agreed upon may relate to the total tax liability of the taxpayer, or it may relate to one or more separate items affecting the tax liability of the taxpayer. With respect to any taxable period ending subsequent to the date of the closing agreement, such agreement is subject to any change in or modification of the law enacted subsequent to the date of execution and applicable to such taxable period and each such agreement shall so recite. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.150 History: Renumbered from 150-305.150, REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 1-64
150-305-0092 Suspended Collection Status (1) For the purpose of ORS 305.155: (a) “Assets” do not include the following: (A) The home the debtor lives in and the land the home is on, regardless of value; (B) Household goods and personal effects of the debtor as defined in 20 CFR 416.1216 (e.g. an individual’s wedding rings and engagement rings), regardless of value; (C) One vehicle owned by the debtor, regardless of value; (D) Other personal property of the debtor listed or described in ORS 18.345 or 18.845, with a value below the limits listed therein, unless otherwise provided for in this rule; (E) Burial spaces for the debtor and the debtor’s immediate family as the term “immediate family” is defined in ORS 163.730; (F) Burial funds for the debtor and debtor’s spouse, each valued at $1,500 or less; (G) Life insurance policies payable to the debtor that have no more than $1,500 total face value owned on any one person; and (H) Grants, scholarships, fellowships, or gifts set aside to pay educational expenses of the debtor for nine months after receipt. (b) A debtor that has an asset that exceeds the limit listed or described in ORS 18.345 or 18.845 may choose to use part of their $5,000 asset allowance for the amount of value above the asset value limit listed in ORS 18.345 or 18.845. Example 1: Jean receives a $1,200 monthly Social Security benefit. She owns one home and one car. She also owns one rifle (valued at $600) and one pistol (valued at $500). The combined value of the weapons is greater than the $1,000 asset limit set forth in ORS 18.845 by $100. She will qualify for suspended collection status under ORS 305.155(2) as long as her remaining assets do not exceed $4,900. ($5,000 minus $100 above the firearms value amount listed in ORS 18.845 equals $4,900.) (2) To be considered for suspended collection status, the debtor may be required to submit a financial statement and attach proof of income, assets, and asset values. (3) If the department determines that a debtor does not qualify for suspended collection status, the debtor may submit a new financial statement containing new, additional or revised information and request to be reconsidered for suspended collection status. [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 305.155 History: Renumbered from 150-305.155-(A), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2015, f. 12-23-15, cert. ef. 1-1-16
150-305-0094 Cancellation of Liabilities Discharged in Bankruptcy (1) Generally, all tax liabilities which are discharged in a bankruptcy proceeding under the Bankruptcy Reform Act of 1978 shall be cancelled upon the Department’s records. The Department shall issue an order cancelling the tax, penalty and interest on such liabilities and all liens of record shall be released. (2) An exception to this general policy will be made when the department has a recorded lien on real property retained by the taxpayer after the bankruptcy proceeding is closed. Although the department is stayed from taking collection action on the account, nothing prevents the department from receiving payment, as one of the property lienholders, at the time the taxpayer disposes of the property. If the department determines a sufficient opportunity exists to collect state debt at some point in the future, the account will not be canceled nor will the lien be released. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.155 History: Renumbered from 150-305.155(1)(d), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84 RD 16-1982, f. 12-6-82, cert.ef. 12-31-82