justicedao/ipfs_state_laws huggingface dataset:
150-320-0410 Vehicle Use Tax – Proof of Payment of Tax (1) As provided in ORS 803.203, the Oregon Driver and Motor Vehicle Services Division (DMV) administers provisions related to vehicle title and registration and proof of payment of the vehicle use tax imposed under ORS 320.410. Refer to ORS 803.203 and OAR 735-030-0025, or contact the DMV for additional information. (2) Any seller who sells a taxable motor vehicle to a purchaser who is subject to the vehicle use tax imposed under ORS 320.410, and who collects the vehicle use tax from the purchaser, must hold the use tax in trust for the State of Oregon. The seller must report and pay the use tax quarterly to the Oregon Department of Revenue. In addition, the seller may request a confirmation documentation from the department that the use tax has been collected from the purchaser and has been or will be paid to the department. The seller or purchaser must provide that confirmation to the DMV prior to registration and titling. Document requests must be submitted electronically through the seller’s online taxpayer account. Statutory/Other Authority: ORS 305.100, 320.420 & 320.480 Statutes/Other Implemented: ORS 320.410 & 320.420 History: REV 10-2018, adopt filed 06/01/2018, effective 06/02/2018 REV 79-2017, temporary adopt filed 12/28/2017, effective 01/01/2018 through 06/29/2018
150-320-0420 Resale Certificate – Documentation Required Any document provided by a purchaser to a seller of a taxable vehicle prior to or at the time the seller bills the purchaser for the vehicle, qualifies as a resale certificate with respect to the sale of the taxable vehicle described in the document, if it contains all of the following information: (1) The seller’s name and address; (2) The purchaser’s name and address; (3) The purchaser’s federal tax identification number; (4) A statement that the taxable vehicle described in the document is purchased for resale. The document must contain the phrase “for resale.” (5) A description of the particular taxable vehicle to be purchased for resale, including the vehicle identification number, if one exists; (6) The signature of the purchaser, purchaser’s employee, or authorized representative of the purchaser; and (7) Date of execution of the document. Statutory/Other Authority: ORS 305.100, 320.425 & 320.480 Statutes/Other Implemented: ORS 320.425 History: REV 10-2018, adopt filed 06/01/2018, effective 06/02/2018 REV 79-2017, temporary adopt filed 12/28/2017, effective 01/01/2018 through 06/29/2018
150-320-0430 Vehicle Use Tax Alternative Filing Format (1) A person with a valid vehicle dealer certificate issued under ORS 822.020 who participates in the Driver and Motor Vehicle Services Division of the Department of Transportation (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax imposed by ORS 320.410, on form OR-591-D - Oregon Vehicle Use Tax Quarterly Return. (2) If a person described in section (1) of this rule elects to file a quarterly return, u nder ORS 305.229, the department will not impose a late payment or late filing penalty added to the amount of tax by ORS 314.400, unless the return is filed or payment is made later than the due date prescribed in ORS 320.445. Statutory/Other Authority: ORS 305.100, 305.145, 305.229, 314.385 & 320.480 Statutes/Other Implemented: ORS 305.145, 305.229, 314.385, 320.455 & 320.480 History: REV 25-2018, adopt filed 12/28/2018, effective 01/01/2019 REV 19-2018, temporary adopt filed 10/26/2018, effective 10/26/2018 through 04/23/2019
150-320-0510 Statewide Transit Tax Employer Penalty (1) In addition to penalties assessed under ORS chapters 305 and 314, the department must assess penalties, as described in ORS 320.550(10), when an employer knowingly fails to deduct and withhold statewide transit tax. (2) An employer knowingly fails to deduct and withhold statewide transit tax if the employer fails to file any delinquent statewide transit tax report and fails to pay statewide transit tax within 30 days of a written request to file by the department; and (a) The employer fails to file a statewide transit tax report to the department on or before the due date of the report, as described in OAR 150-316-0700, and fails to pay statewide transit tax on or before the due date, as described in OAR 150-316-0332, for two or more consecutive tax periods; or (b) The employer has a history of repeatedly failing to file reports and paying statewide transit tax to the department on or before the due date. (3) Penalties assessed under ORS 320.550(10) are not eligible for discretionary waiver consideration under OAR 150-305-0068. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 320.550 History: REV 1-2018, renumbered from 150-316-0710, filed 01/01/2018, effective 01/01/2018 REV 78-2017, adopt filed 12/28/2017, effective 01/01/2018
150-320-0520 Statewide Transit Tax: Reporting and Payment Due Dates (1) An employer required to withhold and remit statewide transit taxes to the department under ORS 320.550 must submit a statewide transit tax return and any schedules required to be filed with the return by the due date in section (4) of this rule. (2) The statewide transit tax return and any schedules required to be filed with the return may be filed using electronic or paper options. (3) When the due date for filing a statewide transit tax return and associated schedules falls on a Saturday, Sunday, or a state legal holiday, the filing of a return and associated schedules is due on the next business day following the Saturday, Sunday, or state legal holiday. (4) Statewide transit tax payments are due on or before the last day of the month following the end of each calendar quarter. Example: The statewide transit tax return for the third calendar quarter of 2018 (July 1 – September 30) is due on October 31, 2018. (5) Notwithstanding sections (1) and (4) of this rule, returns with schedules and payments of statewide transit tax for agricultural employers are due on or before the filing due dates in OAR 150-316-0361. (6) Notwithstanding sections (1) and (4) of this rule, an employer may request in writing authorization from the department to file annual returns with schedules and make annual payments of statewide transit tax in lieu of quarterly filing and payment under section (4) of this rule if: (a) The employer would otherwise be required to file returns with schedules and pay statewide transit tax under section (4) of this rule; and (b) The employer’s annual statewide transit tax liability is not expected to exceed $50.00. (7) OAR 150-316-0359 establishes reporting due dates for statewide transit tax annual reconciliation reports required to be filed under ORS 320.550(8). (8) Oregon residents subject to the tax imposed under ORS 320.550 who have wages earned outside of Oregon from an employer not doing business within Oregon, and whose tax was not withheld by the employer, must file a return and pay statewide transit tax due on or before the due date of the personal income tax return under ORS 314.385(1) for the tax year that includes the calendar quarters for which transit tax is due. (a) The transit tax is calculated by adding all wages, as defined in ORS 316.162(2), from Box 16 for all Forms W-2 issued to the taxpayer for the tax year and multiplying by one-tenth of one percent (.001). (b) The return required under this section must be submitted on a form and in the manner as instructed by the department in forms and instructions. Statutory/Other Authority: ORS 320.550 Statutes/Other Implemented: ORS 320.550 History: REV 10-2019, amend filed 12/11/2019, effective 01/01/2020 REV 2-2019, amend filed 08/19/2019, effective 09/01/2019 REV 13-2018, adopt filed 06/26/2018, effective 07/01/2018
150-321-0010 Establishing Legal Taxpayer for FPHT (1) It is the policy of the department to use the following sequential criteria to establish the identity of the taxpayer responsible for the Forest Products Harvest Tax (FPHT): (a) The party holding title to timber as evidenced in a written agreement. (b) If the element of (a) is not present, the party indicated on the “Notification of Operations” as the timber owner. (c) If the elements of (a) and (b) are not present, then the party receiving payment for logs delivered to a conversion center. (d) If the elements of (a), (b), and (c) are not present, then the owner of land from which harvest occurred is the responsible taxpayer. (2) The following examples of transactions are a guide in determining the responsible taxpayer: [Example not included. See ED. NOTE.] (3) The department will consider the following elements when it is necessary to interpret a written agreement in order to establish identity of the taxpayer: (a) Type of agreement — i.e., a contract for the performance of services vs. a contract that transfers the ownership of property. (b) The intent of the agreement. (c) Which party enjoys the “benefit of ownership”? (d) Which party bears the loss in a catastrophic event? (e) The timing of and manner of payment. (4) Whenever an agreement is so ambiguous that identity of the taxpayer cannot be reasonably determined, the last party known to hold title to timber or logs will be deemed the taxpayer. [ED. NOTE: Examples referenced are available from the agency.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.005 History: Renumbered from 150-321.005(9), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2009, f. & cert. ef. 7-31-09 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0020 Timber Subject to the Forest Products Harvest Tax: Measurement Standards (1) Timber subject to the Forest Products Harvest Tax is the following: (a) All logs which can be measured in board feet and meet the requirements of utility cull or better. (A) Logs must be measured in western Oregon by the current edition of Official Rules for the following Log Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim, Southern Oregon, Yamhill, developed by the Northwest Log Rules Advisory Group (NWLRAG). All sections of the publication are recognized including the Appendix. (B) Logs must be measured in eastern Oregon by the Scribner Decimal "C" Eastside Short Log Rule, using the NWLRAG Eastside Log Scaling Handbook, First Edition 2003. (b) Logs chipped in the woods, except chips produced from material not meeting log merchantability standards in subsection (a) above and used as hog fuel. (c) Loads of logs measured in tons and sold by the weight that contain utility grade and better logs. Logs must be reported on the timber tax return by thousand board feet (MBF). Logs must be converted from tons to MBF using conversion factors established by the Department of Revenue. These conversion factors are listed on the tax forms and instructions sent out annually by the department: (A) When less than 10 percent of the load’s log count comes from logs that have an 8-inch or larger scaling diameter, the “Chip Log” conversion factor will be used for converting tons to MBF for tax reporting. (B) When 10 percent or more of the load’s log count comes from logs that have an 8-inch or larger scaling diameter, the “Small Saw Logs” conversion factor will be used for converting tons to MBF for tax reporting. (2) Timber not subject to Forest Products Harvest Tax is secondary products, other than chips, manufactured in the woods and produced from logs normally left in the forest or burned as slash. Examples are shake or shingle bolts, fence posts, firewood, and arrow bolts. (3) When timber is harvested from the eastside, but scaled using westside log scaling rule, the volume must be adjusted to reflect the eastside log scaling rule volume. Taxpayers may use their own conversion factors if they are supported by statistically sound sample data; otherwise, the westside volume must be multiplied by 1.28 to get the equivalent eastside scaled volume. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.005 History: Renumbered from 150-321.005(12), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321-005, REV 2-2005, f. 6-27-05, cert. ef 6-30-05 REV 6-2003, f. & cert. ef. 12-31-03 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-85 10-7-85
150-321-0030 Estimated Tax Payments for FPHT (1) Any taxpayer required to report and pay estimated tax as determined by ORS 321.045(4) must file a return and pay a tax of at least 25 percent of the estimated liability for the calendar year for which the report is made. (2) The provisions of ORS 321.045(5) are not elections or alternate methods of determining the amount of estimated tax liability, but rather standards against which estimated payments are tested for adequacy with respect to application of penalty in the form of interest. (3) A taxpayer not required to file a return or to pay a tax for the prior calendar year is not relieved of the responsibility to pay an estimated tax. Such taxpayers must make payment equal to 100 percent of the actual liability on the timber harvested during the calendar quarter for which the report is made or at least 20 percent of the liability due for the calendar year for which the report is made. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.045 History: Renumbered from 150-321.045, REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0210 Forestland Classification The forestland classification for western Oregon is as follows: [See PDF link below.] Site class is based on Bulletin #201 tables dated 1930 and James King 50 year index tables dated 1966, topographical features, vegetation and soil types. [Publications: The publication(s) referred to or incorporated by reference in this rule is available from the Department of Revenue pursuant to ORS 183.360(2) and 183.355(6).] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.257 History: REV 33-2017, f. & cert. ef. 7-21-17 Renumbered from 150-321.257(3), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.353(1), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-321-0300 Redetermination of Forestland Land Classes (1) The department will change forestland land classes described under ORS 321.348(1) upon the request of an owner of forestland if the department’s investigation reveals that the land class is now inaccurate. (2) If an owner of forestland believes his or her property is not classed correctly, the owner may request a review by the department. (a) The request must be submitted to the department in writing stating the basis of the request. Information that may be submitted as a basis for the request includes, but is not limited to: (A) A third party evaluation; (B) Soil surveys; (C) Aerial photos or contour maps; (D) Narrative that describes geographical characteristics that influence site class. (b) The request must identify the property, including: (A) County; (B) Property tax account number; (C) Legal description; (D) Total forestland acres; and (E) Physical location and number of forestland acres to be reviewed. (3) The department must receive requests by April 1 in order to have a redetermination of land classes reflected on the tax roll for the tax year beginning the following July 1. If the department receives the request after April 1, any resulting redetermination will take effect with respect to the tax year commencing July 1 of the following calendar year. (4) The department will review the information submitted, other reference materials (contour maps, aerial photos, soil surveys, land class cards, or site tree data), and may conduct a field inspection of the property. (5) The department will send written notice of its decision to the owner. Any redetermination of land class will be immediately certified to the county assessor. This will be done prior to July 15 of the tax year for which the review decision first applies. (6) Pursuant to ORS 305.275, the owner may appeal the department’s determination described in section (5) to the Magistrate Division of the Oregon Tax Court. This appeal must be made within 90 days of the date of the written notice. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.348 History: Renumbered from 150-321.348(2), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
150-321-0310 Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092 (1) For forestland to qualify for special farm use assessment valuation under ORS 308A.092, the following conditions must be met: (a) The owner must request the land be changed from a farm use to forestland designation by filing an application under ORS 308A.724 with the county assessor; (b) Trees must have been planted after October 15, 1983; (c) The owner must state the average age of timber upon the land involved on the application; (d) The average age of the timber on the land must be less than 40 years; (e) The land must have been specially assessed under ORS 308A.092 for at least 10 consecutive years before the request for special assessment as forestland; (f) The owner of land applying for this special assessment may not own more than 2,000 acres of forestland in Western Oregon. (2) Application forms for this special assessment program shall must be designed by the Department of Revenue. A copy of the prescribed form shall be distributed to each county assessor for in-county duplication as needed. (3) Planting defined — planting is defined as the setting of young plants or seeds in the ground. Timber stands established naturally do not qualify as “planted.” (4) The time for filing an application for this special assessment is governed by ORS 308A.077. (5) The farm use value for the land must be based on land class irrespective of any vegetation cover. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.349 History: Renumbered from 150-321.349, REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 RD 9-1983, f. 12-20-83, cert. ef. 12-31-83
150-321-0320 Common Ownership 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 321.354 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-321.354, REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-Ch. 1078 Sec. 2 & 35 1999, REV 6-2003, f. & cert. ef. 12-31-03
150-321-0330 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 321.358 History: Renumbered from 150-321.358(3)(b)-(A), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 3-16-78, Renumbered from 150-321.358(2)(b), REV 6-2003, f. & cert. ef. 12-31-03 3-70 2-68
150-321-0340 Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon (1) “Contiguous acres” means acres touching along a boundary or at a point. (a) Includes acres separated by a public or county road, state highway or any stream other than a large stream as identified by the state forester using the water classification system in OAR 629-635-0200. (b) Does not include acres separated by an interstate highway or large stream. (2) To qualify, the land must have growing upon it at least the number of established trees per acre set by the state forester in OAR 629-610-0020. The established trees must be of a marketable species acceptable to the state forester as described or set forth in OAR 629-610-0050. (3) If the land does not meet the minimum requirements of section (2) of this rule, the owner must give the assessor a written management plan for establishing trees to meet the minimum stocking requirements. The plan must contain and meet the following requirements: (a) A description of the area that states the location, number of acres, ground cover, present stocking, steepness of slope, and aspect (the direction the slope faces). (b) A list of needed site preparation requirements prior to planting. Examples include brush or grass removal, rodent eradication, disease and insect problem resolution, 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 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 20 percent of the area must be planted. At the end of the fifth year after the assessor approves the designation, 100 percent of the area in the plan must be planted. The assessor may grant extensions to fulfilling planting requirements if a loss of planted stock occurs due to conditions beyond the control of the landowner. (4) To qualify, the area to be designated must be at least two contiguous acres in common ownership. All other property located within the same county that is owned by the same common owner of at least two contiguous acres may also qualify for forestland designation if it meets the stocking requirements. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.358 History: REV 4-2017, f. 5-31-17, cert. ef. 6-1-17 REV 80-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-321.358(4), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.358(2), REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 RD 3-1996, f. 12-23-96, cert. ef. 12-31-96 12-31-82 12-6-82