justicedao/ipfs_state_laws huggingface dataset:
150-321-0660 Required Signatures for Small Tract Forestland Application (1) Small Tract Forestland applications must be signed by all owners, as defined by OAR 150-321-0650, that hold the land that is the subject of the application in common ownership, as defined in ORS 321.700(1). (2) Acceptable signatures of the forestland owner(s) are as follows: (a) For an individual, every person with an ownership interest must sign. If applicable, a person with legal guardianship or power of attorney to represent an individual may sign. (b) For a partnership, a general partner designated by the partnership as authorized to represent the partnership. (c) For an S corporation, a shareholder designated by the S corporation as authorized to represent the S corporation. (d) For an estate or trust, the trustee, executor, or other authorized representative. (e) For a C corporation, an officer of the corporation authorized to represent the C corporation. (f) For a limited liability company (LLC) or limited liability partnership (LLP), a member designated by the LLC or LLP as authorized to represent the LLC or LLP. (3) A contract purchaser(s) may sign if they have authority to make the application under the terms of the purchase contract. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.706 History: Renumbered from 150-321.706(2), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 7-2005, f. 12-30-05, cert. ef. 1-1-06 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04
150-321-0670 Powers Delegated to County Assessor Pursuant to ORS 321.706(4) the department delegates to the county assessor the authority to: (1) Require any person to furnish any information the assessor deems necessary to determine whether forestland is qualified for small tract forestland designation. (2) Enter upon and inspect the land included in a small tract forestland application and any contiguous parcels under common ownership as identified in ORS 321.700(3). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.706 History: Renumbered from 150-321.706(4), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04
150-321-0680 Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial “Taxpayer,” as used in ORS 321.706(7), means an owner of forestland that is the subject of an application for qualification as small tract forestland. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.706 History: Renumbered from 150-321.706(7), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04
150-321-0700 Minimal Stocking and Species Requirements for Small Tract Forestland Assessment (1) To qualify, the land must have growing upon it at least the number of established trees per acre according to OAR 629-610-0020(4)–(8) established by the state forester. Also, for the land to qualify, the established trees must be of a marketable species acceptable to the state forester as established in OAR 629-610-0050. (2) If the land does not meet the minimum requirements of subsection (1), the owner must present to the assessor a written plan for establishing trees to meet the minimum requirements for stocking. The plan must contain and meet the following requirements: (a) A description of the area that shows the location, number of acres, ground cover, present stocking, steepness of slope, and direction slope faces. (b) A list of needed site preparation requirements prior to planting. An example would be brush or grass removal, rodent eradication, disease and insect problems, slash disposal, protection from grazing or browsing animals, and tillage of soil. (c) Planting information that lists the species to be planted, time of year that planting will take place, number of trees per acre to be planted, and method of planting. (d) At least one-fifth (20 percent), but not less than two acres, of the area in the plan must be planted by December 31 of the first assessment year that the land is designated as forestland. Each additional year thereafter a minimum of one-fifth (20 percent) of the area must be planted, in addition to the previous year’s requirements. At the end of the fifth year after the assessor approves designation, 100 percent of the area in the plan must be planted. Extensions to planting requirements may be granted by the assessor if a loss of planted stock occurs due to conditions beyond the control of the landowner. Statutory/Other Authority: ORS 305.100, 321.609 & 321.709 Statutes/Other Implemented: ORS 321.709 History: Renumbered from 150-321.709(1)(c), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-Oregon Laws 2003, Ch. 454, Sec. 4 (1)(c), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0710 Notation on Assessment and Tax Roll The assessment and tax roll must show the notation “Small Tract Forestland — Potential Additional Tax Liability” for each parcel of land that is assessed as small tract forestland. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.709 History: Renumbered from 150-321.709(3), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-OL 2003, Ch. 454, Section 4(3), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0720 Notification to County Assessor by Small Tract Forestland Owner (1) ORS 321.712(1) requires a small tract forestland owner(s) to give written notice to the county assessor when: (a) The owner acquires tax lots that are contiguous to small tract forestland they own, or (b) The owner acquires or sells forestland that results in their owning less than 10 or more than 5,000 acres of Oregon forestland, or (c) There is a change in use of any portion of their small tract forestland to a use that is not a forestland use. (2) This written notification must be made within 90 days of the date of acquisition, sale or change of use. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.712 History: Renumbered from 150-321.712(1), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04
150-321-0730 Common Ownership for Sale of Small Tract Forestland “Person” means an individual, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, a government, or a governmental instrumentality. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.719 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-321.719(1), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-OL 2003, Ch. 621, Section 109(1), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0750 Distribution of Severance Tax Receipts for Western Oregon Monies distributed under ORS 321.751(3) are distributed to each Western Oregon county in the same proportion that the assessed value of small tract forestland in that county bears to the total assessed value of small tract forestland in Western Oregon. The department will use the small tract forestland values reported by the county assessors or information supplied on the most recent Summary of Assessment and Levies (SAL) report to make this computation. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.751 History: Renumbered from 150-321.751(3), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
150-321-0760 Distribution of Severance Tax Receipts for Eastern Oregon Monies distributed under ORS 321.754(3) are distributed to each Eastern Oregon county in the same proportion that the assessed value of small tract forestland in that county bears to the total assessed value of small tract forestland in Eastern Oregon. The department will use the small tract forestland values reported by the county assessors or information supplied on the most recent Summary of Assessment and Levies (SAL) report to make this computation. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.754 History: Renumbered from 150-321.754(3), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
150-321-0770 Definition of “Sound Management Practices” For the purpose of ORS 321.805(4), “Sound management practices,” in addition to growing trees may include but are not limited to: range management, fire protection, soil erosion control, stream protection, cooperative wildlife management, and road access control. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.805 History: Renumbered from 150-321.805(4), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
150-321-0780 Common Ownership for Special Assessment of Forestland for Large Landowners Definitions: (1) “Person” means an individual, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, a government, or a governmental instrumentality. (2) “Majority interest” means an interest of greater than 50 percent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.833 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-321.833, REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.812, REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 Renumbered from 150-Ch. 1078 Sec. 2 & 35 1999 Session to 150-321.812, REV 6-2003, f. & cert. ef. 12-31-03
150-321-0790 Notation on Tax Roll: “Forestland — Potential Additional Tax Liability” The county assessor must make the notation “Forestland – Potential Additional Tax Liability” on the tax roll for each parcel of land the assessor approved as designated forestland under ORS 321.839. The notation is not made with respect to parcels classified by the county assessor as highest and best use forestland. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.839 History: Renumbered from 150-321.839, REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2006, f. & cert .ef. 7-31-06
150-321-0800 Date of Acquisition In answering the question on the application for designation as forestland concerning date of acquisition, the applicant must list the exact date of acquisition if the forestland was acquired within the five year period immediately preceding the date of the application. If the forestland was acquired more than five years before the date of the application, that fact must be stated, but dates are not required. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.839 History: Renumbered from 150-321.839(3)(b), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.815(3)-(b), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 Renumbered from 150-321.815(2)(b), REV 6-2003, f. & cert. ef. 12-31-03 11-71
150-321-0820 Notification by Assessor of Denial of Application The assessor will send the written notice denying the application, in whole or in part, for designation of forestland to the applicant by certified mail. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.839 History: Renumbered from 150-321.839(5), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.815(5), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 Renumbered from 150-321.815(4), REV 6-2003, f. & cert. ef. 12-31-03 11-71
150-323-0020 Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia (1) Generally, cigarettes sold by a wholesale cigarette distributor within this state must be stamped with an Oregon cigarette stamp. If sold to a retailer of another state, the cigarettes shall be stamped with the other state’s indicia and must be transported by U. S. Mail, a licensed interstate common carrier or by the seller to a point outside this state. (2) An exception is made for the sale to and self-service pickup by a licensed retailer of another state who will immediately transport the cigarettes out of this state. In such an event, the distributor must, at the time of sale and shipment, obtain from the purchaser a signed, sworn statement under penalties for false swearing. The statement shall be on the invoice. The statement shall attest (a) that the purchaser is a retailer licensed to sell cigarettes in the other state, (b) that the cigarettes are being purchased for resale in the state for which the cigarettes are stamped and (c) that the purchaser will immediately transport the cigarettes out of this state to the state for which the cigarettes are stamped. (3) The seller shall keep a copy of the invoice in the seller’s possession. Failure to retain the invoice or to obtain the sworn statement shall cause the distributor to be liable for the Oregon Cigarette Tax, together with any penalty and interest accrued, on the product sold. It shall be the seller’s duty to ensure the purchaser is a licensed retailer of the other state. (4) The department reserves the right to require such additional proof as it deems necessary in any particular case. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.030 History: Renumbered from 150-323.030-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1994, f. 12-15-94, cert. ef. 12-31-94
150-323-0030 When Distributor’s License Required A distributor's license is required for each place of business at which a person engages in the distribution of cigarettes as defined in ORS 323.015(2). A distributor's license is required for any person distributing cigarettes in Oregon, including: (1) Every cigarette manufacturer selling cigarettes in this state to persons other than licensed distributors; (2) Every person who imports cigarettes into this state for sale; (3) Every person who obtains untaxed cigarettes from a cigarette manufacturer for resale; and (4) Common carriers engaged in interstate or foreign passenger service who sell cigarettes on their facilities in Oregon, and persons authorized to sell cigarettes on the facilities of such common carriers. For the purpose of this rule "facilities of a common carrier" are limited to the mobile equipment of the carrier used for the transportation of passengers. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.105 History: Renumbered from 150-323.105, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 TC 9-1980, f. 11-28-80, cert. ef. 12-31-80 9-71 6-66
150-323-0040 Certification Applicant Will Comply with Requirements (1) A person who files an application for a distributor's license under ORS 323.105 must include with the application a written statement certifying that the person will comply with 180.435 and 180.440 pertaining to cigarettes of certain nonparticipating manufacturers. (2) Cigarette distributor license applications are certified under ORS 323.106 by: (a) Hand signing the application. (b) An electronic signature (as defined in ORS Chapter 84) associated with an application filed in electronic (as defined in ORS Chapter 84) form and successfully transmitted to the department, by the applicant. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.106 History: Renumbered from 150-323.106, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14
150-323-0050 When Cigarette Wholesaler’s License is Required; Denial of Application (1) Any person selling cigarettes as defined in ORS 323.010(17) must obtain a cigarette wholesaler’s license. A wholesaler must obtain a license for each place of business at which the wholesaler engages in the sale of cigarettes. (2) The Department of Revenue may deny a license application under ORS 670.280 if there is false or incomplete information on the application or if the department determines that the applicant will not comply with the provisions of 323.005 to 323.482. When deciding whether to deny a wholesaler's license, the department may consider, but is not limited to, the following factors: (a) Whether the applicant has previously failed to pay a tobacco related tax or any other tax administered by the Oregon Department of Revenue; (b) Whether the applicant has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco laws; or (c) Whether the applicant has violated any part of ORS Chapter 323 or any rule adopted under that chapter; (3) If the applicant is other than an individual, the department will apply the factors described in subsection (2) both to the applicant and, if the applicant is an organization, to the individual(s) within the organization with the primary responsibility for ensuring compliance with cigarette tax laws; (4) If the department denies a license application, the applicant has 30 calendar days from the date of denial to file an appeal in the manner provided in ORS 305.404 to 305.560. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.107 History: Renumbered from 150-323.107, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 9-2010, f. 7-23-10, cert. ef. 7-31-10 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0060 Security Bond Requirements for Cigarette Distributors (1) A purchase may not exceed a bond or other security amount if a licensee or applicant for a license elects to pay for cigarette tax stamps on deferred status. The amount of the bond or other security will be equal to the total maximum deferred payment purchase that may be made in any one calendar month. (2) If at any time the distributor reaches its bond or security limit, the bond or security becomes ineffective, or the surety cancels the bond or security, then the distributor may only purchase stamps on a cash basis until the bond or security is renewed. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.110 History: Renumbered from 150-323.110, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0070 Denial of a Cigarette Distributor’s License (1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor as defined in ORS 323.015 must obtain a cigarette distributor’s license. A distributor must obtain a license for each place of business at which the distributor engages in the sale of cigarettes. (2) The Department of Revenue may deny a license application if there is false or incomplete information on the application or if the department determines that the applicant will not comply with the provisions of ORS 323.005 to 323.482. When deciding whether to deny a distributor's license, the department may consider, but is not limited to, the following factors: (a) Whether the applicant has previously failed to pay a tobacco related tax or any other tax administered by the Oregon Department of Revenue; (b) Whether the applicant has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco laws; or (c) Whether the applicant has violated any part of ORS Chapter 323 or any rule adopted under that chapter; (3) If the applicant is other than an individual, the department will apply the factors described in subsection (1) both to the applicant and, if the applicant is an organization, to the individual(s) within the organization with the primary responsibility for the payment of the cigarette taxes on behalf of the applicant; (4) If the department denies a license application the applicant has 30 calendar days from the date of denial to file an appeal in the manner provided in ORS 305.404 to 305.560. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.130 History: Renumbered from 150-323.130, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 9-2010, f. 7-23-10, cert. ef. 7-31-10 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0080 Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification The Department of Revenue may suspend or revoke a distributor or wholesaler license if the department determines that the distributor or wholesaler will not comply with the provisions of ORS 323.005 to 323.482. When deciding whether to suspend or revoke a license the department may consider, but is not limited to, the following factors: (1) Whether the distributor has failed to pay a tobacco related tax; (2) Whether the distributor or wholesaler has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state’s or federal tobacco laws; and (3) Whether the distributor or wholesaler has violated any part of ORS Chapter 323 or any rule adopted under that chapter.2) When the department decides to suspend or revoke an existing valid distributor or wholesaler license, the department will send a notice to the distributor or wholesaler of the suspension or revocation, stating the reasons for such action. The distributor or wholesaler has 30 calendar days from the date on the notice to file an appeal under ORS 305.404 to 305.560. (4) If a distributor or wholesaler requests a hearing within the appeal period in subsection (2), the license suspension or revocation will not become effective until a final determination of the appeal by the Tax Court or the Oregon Supreme Court. (5) If a distributor or wholesaler does not request a hearing within the appeal period in subsection (2), suspension or revocation becomes effective on the 31st day after the date on the notice of suspension or revocation. (6) The notices described in sections (2) and (4) will be mailed to the distributor or wholesaler by certified mail, return receipt requested, using the last known address of the distributor or wholesaler. Return of the notice as undeliverable or because the distributor or wholesaler fails or refuses to pick up or accept the notices will not extend the appeal period or delay the action specified in the final notice. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.140 History: Renumbered from 150-323.140, REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 8-2002, f. & cert. ef. 12-31-02
150-323-0090 Tax Stamp Units of Sale; Minimum Sales (1) The Department of Revenue will sell cigarette tax stamps only to licensed distributors and their properly authorized employees whose signature cards are in the possession of the designated agent of the department. The department has set the minimum unit purchases for each sale as follows: (2)(a) Heat-applied decal tax stamps for the denominated value of 20 units per pack are sold in rolls containing 30,000 stamps. The stamps are sold in full rolls only and the smallest sale unit is one roll. (b) Heat-applied decal tax stamps for the denominated value of 25 units per pack are sold in rolls containing 7,200 stamps. The stamps are sold in full rolls only and the smallest sale unit is one roll. (c) Heat-applied decal tax stamps for the denominated value of 20 units per pack are sold in pads containing 10 sheets of 100 stamps per sheet. The stamps are sold in full pads and the smallest sale unit is one pad of 10 sheets totaling 1,000 stamps. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.160 History: Renumbered from 150-323.160(1), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2013, f. & cert. ef. 3-28-13 REV 10-2012, f. 12-18-12, cert. ef. 1-1-13 REV 5-2007, f. 7-30-07, cert. ef. 7-31-07 REV 2-2007(Temp), f. & cert. ef. 3-21-07 thru 7-30-07 Renumbered from 150-323.155, REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 11-1999, f. 12-30-99, cert. ef. 12-31-99 RD 5-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84 9-71 6-66