justicedao/ipfs_state_laws huggingface dataset:
150-305-0208 Assessing Tax on Failure to File (1) The law places an affirmative duty on the taxpayer to file a timely and correct return and directs the department to take steps to require compliance. (2) General. In the case of a failure by the taxpayer to file a return, the department must determine the tax liability of the taxpayer according to the best of its information and belief. “Best of its information and belief” means that the department must use evidence on which a reasonable person would rely in determining the tax to be assessed by the department because of the taxpayer’s failure to file a return. Sources of information include but are not limited to the taxpayer’s federal return for the year in question, state returns filed by the taxpayer, any partnership return naming the taxpayer as a partner, information returns, the income of returns of taxpayers similarly situated, or withholding returns (in the case of individual taxpayers). (3) Personal Income Tax. (a) The determination of income, exemptions, and other provisions must be made in accordance with Internal Revenue Code rules for the year in question. When the department has knowledge of a federal return having been filed jointly for the year in question, a joint assessment will be made. When the department’s best information indicates the taxpayer is married, and a joint federal return has not been filed, the filing status will be married filing separate. In all other cases the filing status will be single. (b) The standard deduction must be allowed unless itemized deductions are claimed on the taxpayer’s federal return. Also, a deduction will be allowed for the amount of federal tax computed on the federal return, or in absence of such a return, the allowable federal tax must be calculated by the department to provide an automatic deduction for the proper amount of accrued federal tax, whether paid or not. (c) An exemption credit(s) must be allowed based on the filing status determined under this rule. No other credit will be allowed in determining an assessment unless specific information that the taxpayer is entitled to a credit is available. (4) Income Tax Withholding and Statewide Transit Tax. When an employer or payer fails to file a combined tax report or a statewide transit tax report, the department must determine the tax liability of the employer or payer using information from Employment Department records, federal tax returns, returns filed by the employer or payer for prior reporting periods and any other information available. [Publications: Contact the Oregon Department of Revenue for information about 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 305.265 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-305.265(10), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 7-1994, f. 12-15-94, cert. ef. 12-30-94 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85, Renumbered from 150-305.265(9) 12-31-77
150-305-0212 Interest on Deficiency If a refund is allowed due to a net operating loss carryback and subsequently it is determined that the amount of the net operating loss was in error, interest shall be computed on the amount of the incorrectly received refund (tax and interest) beginning on the day after the date the refund was issued. Example: A taxpayer carried a 1983 net operating loss of $10,000 back to the 1980 return and received a refund of $1,000 tax plus $200 interest. During an audit of the 1983 return it was determined that the correct loss to carryback was $4,000 resulting in a corrected refund of $400 plus interest. The taxpayer will need to repay $600 of the refund and $120 (60 percent) of the interest for a total of $720. Interest shall be computed on this amount beginning the day after the date the refund was issued by the Department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(12)-(B), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84
150-305-0214 Penalties (1) A fraud penalty imposed pursuant to ORS 305.265(13) is separate and distinct from delinquency penalties as it relates to the nature of the deficiency itself. Such penalty normally will be imposed with the issuance of the initial notice of deficiency. Thereafter, if the deficiency is not paid when due, a delinquency penalty may also be imposed. (2) The penalties provided under ORS 305.265(13) and 314.400(6)(b) shall not be combined. Only one 100% penalty may be assessed on a particular report or return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(13), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85, Renumbered from 150-305.265(12)-(A) TC 19-1979, f. 12-20-79, cert. ef. 12-31-79 12-31-77, Renumbered from 305.265(12)
150-305-0216 Appeal from a Notice of Deficiency: Periods of Limitation (1) Date of assessment if taxpayer does not file a timely appeal with the department. If a taxpayer pays a deficiency in full before the department issues a notice of assessment and does not send a timely written objection or request for a conference, the deficiency is considered assessed on the date the deficiency is paid or 30 days from the date of the notice, whichever is later. A taxpayer has 90 days from the date of assessment in which to appeal to the Magistrate Division of the Oregon Tax Court. If a taxpayer does not appeal to the Magistrate Division of the Oregon Tax Court within the 90-day period, the assessment is final, unless the taxpayer appeals under ORS 305.280(3) following payment of the tax. (2) Date of assessment if taxpayer files a timely appeal with the department. If a taxpayer files a timely request for a conference or written objections, the deficiency is not considered assessed until the department sends a written determination of the issues to the taxpayer. Also, if a timely conference request or written objections accompany or follow the payment of a deficiency, the department will not assess the deficiency until it sends a written determination of the issues to the taxpayer. Payment of the deficiency is a credit to the taxpayer's account. If the balance is zero, the written determination of the issues is considered the notice of assessment. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(14), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150.305.265(14)-(A), REV 2-2013, f. & cert. ef. 3-28-13 Renumbered from 150.305.265(14)-(A), REV 9-2012, f. 12-18-12, cert. ef. 1-1-13 ;REV 5-2000, f. & cert. ef. 8-3-00; 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 Renumbered from 150-305.265(14), RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 10-1986, f. & cert. ef. 12-31-86 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 12-31-84, Renumbered from 150-305.265(13) 12-31-79 12-31-77
150-305-0218 Waiver of a Conference or Written Objection; Direct Appeal of Deficiency (1) A taxpayer may waive a conference or written objection and request immediate assessment of a deficiency for purposes of filing a direct appeal with the Magistrate Division of the Oregon Tax Court. (2) In general. Any request for a direct appeal from a notice of deficiency must meet general requirements. The request must: (a) Be in writing and be filed with the department within 30 days of the date on the notice of deficiency. (b) Contain language that requests a waiver of a conference or written objection. (c) Contain language that requests the department to assess the deficiency. (d) Inform the department of the taxpayer's intent to appeal to the Magistrate Division of the Oregon Tax Court. (3) The department will assess the deficiency with any applicable penalty and interest. Payment of the deficiency is a credit to the taxpayer's account; only the balance of the account will be assessed. (4) A request for assessment and appeal from a notice of deficiency that does not satisfy the requirements of this rule is considered a request for a conference or written objection, whichever is applicable, and the corresponding administrative remedies under ORS 305.265 apply. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.265 History: Renumbered from 150-305.265(15), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2007, f. 7-30-07, cert. ef. 7-31-07 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 11-1988, f. 12-19-88, cert. ef. 12-31-88
150-305-0230 Claim for Refund A claim for refund is not required to be submitted on a particular form. A claim for refund may be submitted as an original return or report claiming a refund, an amended return or report claiming a refund, or any other refund computation setting forth a claim for refund. A claim for refund shall include the taxpayer’s name, address, social security number or other identifying number, the tax year(s) or period(s) involved, the basis for the claim for refund and the amount of refund asserted to be due the taxpayer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(3)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 150-305.270(3)
150-305-0232 Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed (1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Proposed Refund Adjustment shall be sent to the guardian or conservator. (2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Proposed Refund Adjustment will be sent to the personal representative as defined in ORS 111.005. (3) For trusts, original Notices of Proposed Refund Adjustment shall be sent directly to the trustee. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(3)-(B), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87
150-305-0234 Written Objections to a Proposed Refund Adjustment (1) Written Objection Procedures. (a) If a taxpayer disagrees with a notice of proposed refund adjustment, and does not want a conference, the taxpayer may file written objections with the department. (b) The taxpayer must write to the department within 30 days from the date on the notice of proposed refund adjustment and explain the reasons for any objections in the letter. (c) When the department receives the written objections, a department representative will review the objections to try to resolve the disagreement. The department representative will then reach a decision regarding the written objections and either: (A) Send the refund originally requested; (B) Send an adjusted refund; (C) Issue a notice of refund denial; or (D) Issue a notice of deficiency. (d) The department must send the taxpayer a letter explaining the decision. The letter must also explain the taxpayer's appeal rights. If the taxpayer receives a notice of refund denial or notice of an adjusted refund, the taxpayer may appeal the department's decision as described below. If the taxpayer receives a notice of deficiency, the taxpayer must follow the remedies as set forth in ORS 305.265 and the corresponding rules. (2) Appeal to the Magistrate Division of the Oregon Tax Court. An appeal to the Magistrate Division must be in writing and filed with the Oregon Tax Court within 90 days of the date of the notice of refund denial or notice of an adjusted refund. (3) Direct Appeals. If the taxpayer disagrees with a notice of proposed refund adjustment and submits a written request for a direct appeal to the Magistrate Division in lieu of a conference or written objection, OAR 150-305-0240 applies. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(4)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 REV 10-2007, f. 12-28-07, cert. ef. 1-1-08 REV 5-2000, f. & cert. ef. 8-3-00 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 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 8-1985, f. 12-26-85, cert. ef. 12-31-85, Renumbered from 150-305.270(4) RD 4-1985(Temp), f. & cert. ef. 9-20-85
150-305-0236 Date of Notice (1) For purposes of ORS 305.270(4), the term “date of the notice of proposed adjustment” means the date the notice was mailed. (2) The date the notice was mailed shall be deemed to be the date printed on the notice unless the addressee can establish by proof satisfactory to the department that such notice was mailed on a date other than the date printed on the notice. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(4)-(B), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 10-1986, f. & cert. ef. 12-31-86
150-305-0238 Audit Period for Refunds Issued without Examination The department shall have the periods of limitation as provided in ORS 314.410 or one year from the date the refund check is issued, whichever period expires the later, to examine or audit the refund claim and issue a notice of deficiency. The refund claim can be adjusted to -0- but a deficiency in excess of the refund previously issued or requested cannot be asserted if the statute of limitations has expired. This subsection applies to amended returns filed on or after September 20, 1985 (the effective date of Chapter 266, OR Laws 1985). Example 1: Benjamin files a timely 1982 income tax return on April 15, 1983. He later files an amended return on August 30, 1985. The department issues the refund check two months later. Because the amended return is filed before September 20, 1985, ORS 305.270(8) doesn’t apply. Example 2: Use the same facts that appear in Example 1, except that Benjamin files his amended return on September 30, 1985. The department issues the refund check on January 15, 1986, without having audited or examined the refund claim. Because the amended return is filed after September 20, 1985, ORS 305.270(8) applies. The department may examine or audit Benjamin’s return until January 15, 1987, one year after the refund check is issued. The audit period is open until January 15, 1987 because it is later than the expiration of the three-year period in ORS 314.410(1). If Benjamin’s return is adjusted prior to April 16, 1986, a deficiency may be asserted in excess of the refund previously issued. If the return is adjusted after April 15, 1986, a deficiency shall not exceed the refund previously issued. Example 3: Rob files a timely 1984 income tax return on April 15, 1985. He later files an amended return on January 15, 1987 and the department issues a refund check on March 15, 1987, without having audited or examined the refund claim. The department may examine or audit Rob’s return until April 15, 1988, the expiration of the three-year period in ORS 314.410(1). The audit period is open until April 15, 1988, because it expires later than one year after the refund check date. A deficiency may be asserted during this period in excess of the refund previously issued. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(8), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-305-0240 Proposed Refund Adjustment (1) A taxpayer may waive a conference or written objection and appeal a notice of proposed refund adjustment as provided in this rule. (2) In general. Any request for a direct appeal from a notice of proposed refund adjustment must meet general requirements. The request must: (a) Be in writing; (b) Be filed with the department within 30 days of the date on the notice of proposed refund adjustment; (c) Contain language that requests a waiver of a conference or written objection; and. (d) Contain language that requests the department to issue a refund denial. (3) Direct Appeal to the Magistrate of the Oregon Tax Court. For the purpose of direct appeal under this rule, the taxpayer must first file a request as described in section (2) before an appeal can be taken to the Magistrate Division. If the requirements of this section are met, the department will send the taxpayer a notice of refund denial, which constitutes the department’s final administrative appeal action. The taxpayer then has 90 days from the date on the notice of refund denial to appeal to the Magistrate Division. (4) A written appeal from a notice of proposed refund adjustment that does not satisfy the requirements of this rule is considered a request for a conference or a written objection, whichever is applicable, and the corresponding administrative remedies under ORS 305.270 apply. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.270 History: Renumbered from 150-305.270(10), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 REV 10-2007, f. 12-28-07, cert. ef. 1-1-08 REV 5-2000, f. & cert. ef. 8-3-00 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 11-1988, f. 12-19-88, cert. ef. 12-31-88
150-305-0260 Relief for Subsequent Tax Years (1) ORS 305.285 provides an additional procedural remedy for a taxpayer. It precludes the need for filing a protective petition during the pendency of petition for a previous year. While ORS 305.285 extends the period for filing petition it does not automatically entitle the taxpayer to the substantive relief requested. (2) The taxpayer shall make his or her request for relief in a subsequent year to the department on or before December 15 of the year in which the final determination was made, or within six months of the mailing date of the final determination, whichever is later. Subsequent year is defined as any tax year following the tax year that is the subject of the final determination. (3) The request shall state the name of the taxpayer, the property's account number and the county in which it is located, the year or years for which relief is requested, and the mailing date of the final determination. For purposes of this section, a final determination includes only those cases where there has been a decision on the merits (including stipulations). A copy of this final determination shall be attached to the request. Statutory/Other Authority: 305.100 Statutes/Other Implemented: 305.285 History: Renumbered from 150-305.285, REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 REV 9-2013, f. 12-26-13, cert. ef. 1-1-14 REV 1-2003, f. & cert. ef. 7-31-03, Renumbered from 150-306.115-(B) REV 4-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-305.285 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 6-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1990, f. 12-20-90, cert. ef. 12-31-90 RD 5-1986, f. & cert. ef. 12-31-86 RD 9-1985, f. 12-26-85, cert. ef. 12-31-85
150-305-0270 Beneficial Ownership (1) An employer is any business entity which has employees. (2) A business entity’s activity shall not be considered to have ceased doing business if the employer has changed its name and still the business activity continues under the same beneficial ownership. Listed below are examples of business entity changes that do not change the beneficial ownership: (a) A sole proprietorship becomes a partnership. (b) A partnership becomes a corporation. (c) The remaining part of a corporation after a corporation split. (d) A corporation becomes a partnership. (e) A partnership becomes a sole proprietorship. (f) A sole proprietorship changes its name. (g) There is a change in corporate officers. (h) A corporation is sold. (i) Corporation stock is sold. (j) A corporation changes its name. (k) The remaining part of a business after a portion is sold. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.295 History: Renumbered from 150-305.295(1)(c), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 13-1987, f. 12-18-87, cert. ef. 12-31-87
150-305-0272 Cancellation of Doubtful Liabilities (1) This procedure is intended for those cases where the tax assessment set up by the department exceeds the taxpayer’s correct tax liability by at least $100. (2) For purposes of this rule, the correct tax is the amount of tax determined by the department as supported by facts and documentation. (3) It shall be the policy of the Department to provide a means for cancellation of all or a portion of tax, penalty, or interest for a specific tax year in cases where all other statutory appeal periods have expired, and where all of the following provisions are met: (a) After an objective review of the facts and documentation, the department representative concludes that the department would have reduced or canceled the assessment if the taxpayer had objected to the assessment within the statutory time period. (b) Taxpayer has a completed return or a report computing tax that supports cancellation or reduction of an assessment which could include: (A) Written documentation made at the time income was received or expense was incurred; (B) Records maintained by independent third parties; or (C) Any documentation that the department representative considers reliable. (c) The department representative determines the taxpayer: (A) Has filed returns and reports as required for all tax programs administered by the department; and (B) Has submitted full payment of the amount of tax, interest and penalty determined to be correct by the department, or has entered into and fulfilled an acceptable installment agreement for payment of such amounts. (4) If relief is denied under these provisions, the taxpayer’s only right of appeal is directly to the Director of the Department of Revenue. The decision of the Director shall be final and may not be appealed further under this statute or any other statute pertaining to appeals of department assessments. (5) In cases where the taxpayer has appealed an assessment to either the department or a court of this state, and a decision that determines the liability of the taxpayer has been issued, no relief shall be granted under the provisions of this section. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.295 History: Renumbered from 150-305.295(1)(d), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-305.295 REV 2-1999(Temp), f. & cert. ef. 7-6-99 thru 12-31-99 REV 7-1998, f. 11-13-98 cert. ef. 12-31-98 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97