justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.835. Divulging particulars of returns and reports prohibited. (1) Except as otherwise specifically provided in rules adopted under ORS 305.193 or in other law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of any local tax pursuant to ORS 305.620 or required under a law imposing a tax upon or measured by net income. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 314.840 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 314.840 (2) or any other provision of state law to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxpayers liability for income tax is to be adjudicated by the court from which such process issues. (2) As used in this section: (a) Officer, employee or person includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person. (b) Particulars includes, but is not limited to, a taxpayers name, address, telephone number, Social Security number, employer identification number or other taxpayer identification number and the amount of refund claimed by or granted to a taxpayer.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.843. Reporting of information to consumer reporting agency; rules. (1) As used in this section, consumer reporting agency means any person that, for monetary fees or dues or on a cooperative nonprofit basis, regularly engages in whole or in part in the practice of assembling or evaluating consumer credit information or other information on consumers for the purpose of furnishing consumer reports to third parties, and that uses any means or facility of interstate commerce for the purpose of preparing or furnishing consumer reports. (2)(a) Notwithstanding ORS 314.835, and subject to rules established by the Department of Revenue, if a taxpayer has neglected or refused to pay any tax and has not filed in good faith an appeal to the tax court within the period required by ORS 305.280 contesting the tax, the department may: (A) Report periodically to consumer reporting agencies the name of any taxpayer who is delinquent in the payment of taxes and the amount owed by the taxpayer; and (B) Otherwise make available to a consumer reporting agency upon its request information regarding the amount of delinquent taxes owed by a taxpayer. (b) The department shall provide advance notice to the taxpayer concerning the proposed reporting of information to the consumer reporting agencies. The notice must inform the taxpayer: (A) Of the amount of the tax liability that the department will report to the consumer reporting agencies; (B) That the department will continue to report the amount of tax liability owed without sending additional notice to the parties; (C) Of the taxpayers right to request an administrative review within 30 days after the date of the notice; and (D) Of the issues that may be considered on review. (3) The department shall report information under subsection (2) of this section only to a person that has furnished evidence satisfactory to the department that the person is a consumer reporting agency. (4) When the department has made a report to a consumer reporting agency under subsection (2) of this section, the department shall promptly notify the consumer reporting agency when the departments records show that the taxpayer no longer owes delinquent taxes.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.845. Certificate of department as evidence. The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [1957 c.632 36 (enacted in lieu of 316.750 and 317.545)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.850. Statistics. The Department of Revenue shall prepare and publish annually statistics, reasonably available, with respect to the operation of income tax laws, including amounts collected, classification of taxpayers and other facts considered pertinent and valuable. [1957 c.632 37 (enacted in lieu of 316.755)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.855. Rewards for information. The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of tax from other persons guilty of violating the provisions of income tax laws. Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of returns or from other information available to the department. [1957 c.632 38 (enacted in lieu of 316.760 and 317.550)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.865. Use of certain information for private benefit prohibited. A person granted access to information described in ORS 314.835 under ORS 314.840 (2)(b) for the purpose of preparing revenue estimates shall not knowingly or intentionally use the information disclosed or the information to which access is given for any purpose if the effect of the use is private pecuniary benefit for the person or for a member of the persons household. [1981 c.827 2; 2013 c.36 71] Note:
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.870. Time for performing certain acts postponed by reason of service in a combat zone. (1) Section 7508 of the Internal Revenue Code, insofar as it describes periods of time to be disregarded with respect to the performance of acts relative to federal income tax liability of an individual (or individual and spouse) who performs service in an area designated as a combat zone, or is hospitalized as a result of injury received while serving in such area, shall apply as appropriate to the same or similar acts for purposes of the tax imposed by this chapter and ORS chapter 316. (2) If an individual is entitled to the benefits of subsection (1) of this section with respect to any return and if the return is timely filed (determined after the application of subsection (1) of this section), then notwithstanding ORS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.990. [Repealed by 1953 c.310 3] PENALTIES
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.991. condition of employment or performance of duties execute a certificate for the department, in a form prescribed by the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of ORS 314.835. (b) The disclosure authorized in subsection (2)(r) of this section shall be made only after a written agreement has been entered into between the Department of Revenue and the person described in subsection (2)(r) of this section to whom disclosure or access to the tax information is given, providing that: (A) Any information described in ORS 314.835 that is received by the person pursuant to subsection (2)(r) of this section is confidential information that may not be disclosed, except to the extent necessary to investigate or prosecute the criminal activities described in subsection (2)(r) of this section; (B) The information shall be protected as confidential under applicable federal and state laws; and (C) The United States Postal Inspection Service or the federal law enforcement agency shall give notice to the Department of Revenue of any request received under the federal Freedom of Information Act, 5 U.S.C. 552, or other federal law relating to the disclosure of information. (4) The Department of Revenue may recover the costs of furnishing the information described in subsection (2)(L), (m) and (o) to (q) of this section from the respective agencies.
ORS Chapter 315 — Personal and Corporate

ORS 315.001. [Enacted as 1953 c.308 1; repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.002. [Enacted as 1953 c.308 2; repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.003. [Enacted as 1953 c.308 3; repealed by 1965 c.26 6] GENERAL PROVISIONS
ORS Chapter 315 — Personal and Corporate

ORS 315.005. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.010. [Amended by 1953 c.325 3; repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.015. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.020. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.025. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.030. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.035. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.037. Tax expenditures applicable for limited time. (1) As used in this section, tax expenditure has the meaning given that term in ORS 291.201. (2) Any tax credit enacted by the Legislative Assembly on or after January 1, 2010, shall apply for a maximum of six tax years beginning with the initial tax year for which the credit is applicable, unless the Legislative Assembly expressly provides for another period of applicability. (3) Any tax expenditure enacted by the Legislative Assembly on or after January 1, 2014, shall apply for a maximum of six tax years beginning with the initial tax year for which the tax expenditure is applicable, unless the Legislative Assembly expressly provides for another period of applicability. [Formerly
ORS Chapter 315 — Personal and Corporate

ORS 315.040. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.044. Statement of purpose. For each proposed legislative measure that is submitted for filing and that creates a tax credit or provides for expanded allowance, in amount or duration, of tax credit, the chief sponsor or a proponent of the measure shall submit to a legislative committee related to revenue a statement of purpose. In the statement of purpose, the chief sponsor or proponent shall address at a minimum the items forming the basis of the report required under ORS 315.051.
ORS Chapter 315 — Personal and Corporate

ORS 315.045. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.047. List of tax credits with revenue impact in excess of projection. (1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall prepare a list of all tax credits that have revenue impact, for the most recent tax year for which sufficient information exists to make a determination, that exceeds the revenue impact projected in the most recent revenue impact statement prepared under ORS 173.025 for the measure enacting or amending the tax credit provision. The Legislative Revenue Officer shall submit the list with the report required under ORS 315.051. (2) The Legislative Revenue Officer shall identify those credits under subsection (1) of this section: (a) For which the revenue impact exceeds the projected revenue impact by at least 10 percent; and (b) That may be claimed in tax years beginning on or after January 1 of the next even year. (3) During the odd-numbered year regular session, a legislative committee related to revenue shall consider all tax credits that are identified under subsection (2) of this section at a public hearing conducted by the committee. [2015 c.641 3] Note:
ORS Chapter 315 — Personal and Corporate

ORS 315.050. Note:
ORS Chapter 315 — Personal and Corporate

ORS 315.051. Report by Legislative Revenue Officer. (1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall submit a report addressing each income or excise tax credit that is scheduled to expire during the next even-numbered year. The Legislative Revenue Officer shall submit the report to a committee of the Legislative Assembly related to revenue, and may include information related to other tax credits in the report at the direction of an interim committee related to revenue. In preparing the report, the Legislative Revenue Officer shall seek input from the Department of Revenue, the Legislative Fiscal Officer and state agencies involved in administering any given credit. (2) The report required in subsection (1) of this section shall set forth: (a) The stated public policy purpose, if any, of the credit. (b) The expected timeline for achieving the public policy purpose, if a timeline exists. (c) The best means of measuring achievement of the public policy purpose. (d) The taxpayers or other entities or individuals that directly benefit from allowance of the credit and whether the credit is intended to benefit particular targets. (e) The effectiveness of the credit in benefiting its targets and any evidence that demonstrates its impact on its targets. (f) The expected results if the credit is allowed to expire under current law and any potential results of making incremental changes in the value of the credit rather than allowing it to expire. (g) Background information on the effect of similar credits allowed in other states. (h) Information regarding whether use of a tax credit is an effective and efficient way to achieve the stated policy goal. (i) The administrative and compliance costs associated with the credit. (j) Analysis of whether a direct appropriation might achieve the stated public policy purpose of the credit more efficiently. (k) What other incentives, including state or local subsidies or federal tax expenditures or subsidies, are available in this state that have a similar policy purpose.
ORS Chapter 315 — Personal and Corporate

ORS 315.052. Limitation on transfer or sale of credit. An income tax credit that is allowed under this chapter or ORS chapter 316, 317 or 318 and that is transferable may be transferred or sold only once, unless expressly provided otherwise by statute.
ORS Chapter 315 — Personal and Corporate

ORS 315.053. Restriction on types of transferees. An income tax credit allowed under this chapter or ORS chapter 316 or 317 that is transferable may be transferred or sold only to one or more of the following: (1) A C corporation. (2) An S corporation. (3) A personal income taxpayer.
ORS Chapter 315 — Personal and Corporate

ORS 315.054. Federal tax credits allowable only as specified. No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under ORS chapter 314, 316, 317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317 or 318. [1993 c.730 4 (enacted in lieu of 316.107)]
ORS Chapter 315 — Personal and Corporate

ORS 315.055. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.058. Agency to provide tax credit approval information to Department of Revenue. (1) For any tax credit that is allowed under this chapter or ORS chapter 316 or 317 and for which certification, determination of eligibility or other approval from an agency other than the Department of Revenue is required and was issued on or after January 1, 2019, the department may require that the other agency provide information about the certification, determination of eligibility or other approval, including the name and taxpayer identification number of the taxpayer or other person receiving approval, the date the approval was issued in its final form, the approved amount of credit and the first tax year for which the credit may be claimed. (2) Within two months after the close of the tax year in which the approval was issued, a taxpayer that is a pass-through entity that has received approval shall provide to the department, in the manner prescribed by the department, the name and taxpayer identification number of each owner receiving a distributive share of the credit and any other information required by the department pertaining to an owner receiving a distributive share.
ORS Chapter 315 — Personal and Corporate

ORS 315.060. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.063. Waiver of substantiation by Department of Revenue; rules. The Department of Revenue, by rule, may waive partially, conditionally or absolutely requirements for proof or substantiation of claims for subtractions, exclusions, exemptions or credits allowable for purposes of taxes imposed upon or measured by net income.
ORS Chapter 315 — Personal and Corporate

ORS 315.065. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.070. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.075. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.080. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.085. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.090. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.095. [Repealed by 1965 c.26 6] AGRICULTURE; FISHERIES; FORESTRY
ORS Chapter 315 — Personal and Corporate

ORS 315.104. (c) Payment of any fee required by the State Forester by rule adopted under subsection (4) of this section. (2) The State Forester shall consider requests for preliminary certificates in the chronological order in which the requests are filed with the State Forester. If the State Forester determines that the request complies with ORS 315.104 (1)(a), the State Forester shall issue the preliminary certificate to the taxpayer, to the extent the total amount of estimated claims for credit under ORS 315.104 (1)(a) for all preliminary certificates issued for the calendar year do not exceed the annual reforestation credit cost limitation calculated under ORS 315.108. (3) The State Forester may not issue a preliminary certificate to a taxpayer to the extent the estimated claim for credit under ORS 315.104 (1)(a) contained in the request for a preliminary certificate, when added to the total of estimated claims for credit under ORS 315.104 (1)(a) for all preliminary certificates issued by the State Forester for the calendar year, exceeds the annual reforestation credit cost limitation calculated under ORS 315.108. (4) The State Forester shall establish by rule a fee for filing a written request for a preliminary certificate under this section. The fee shall be adequate to recover the costs incurred by the State Forestry Department in administering the reforestation tax credit program established under this section and ORS
ORS Chapter 315 — Personal and Corporate

ORS 315.105. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.108. Annual reforestation credit cost limitation. (1) On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was claimed under ORS 315.104 (1)(a) during the period from July 1, 1992, to July 1, 1994. (2) The annual reforestation credit cost limitation shall be: (a) Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996. (b) Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997. [1995 c.746 26] Note:
ORS Chapter 315 — Personal and Corporate

ORS 315.110. [Amended by 1953 c.665 2; repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.111. Legislative declarations regarding riparian land conservation. The Legislative Assembly declares that the purpose of ORS 315.113 is to encourage taxpayers that have riparian land in farm production to voluntarily remove the riparian land from farm production and employ conservation practices applicable to the riparian land that minimize contributions to undesirable water quality, habitat degradation and stream bank erosion.
ORS Chapter 315 — Personal and Corporate

ORS 315.115. [Repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.117. Legislative findings and declarations regarding on-farm processing. The Legislative Assembly finds that farming and related agricultural activities make significant contributions to the economy of this state and that the contributions of family farms are important in maintaining the agricultural diversity upon which consistent economic performance is based. The Legislative Assembly further finds that changes in the marketplace and in the expectations of consumers of agricultural products have resulted in a need for greater vertical integration and on-farm processing of agricultural commodities. The Legislative Assembly declares that an income tax credit for property taxes paid on on-farm processing machinery and equipment encourages the continued operation and expansion of on-farm processing and results in a greater share of the value of agricultural products being retained by the farms in this state. The Legislative Assembly further declares that an incentive in the form of an income tax credit does not adversely impact the revenues of local governments in this state.
ORS Chapter 315 — Personal and Corporate

ORS 315.120. [Amended by 1953 c.132 3; repealed by 1965 c.26 6]
ORS Chapter 315 — Personal and Corporate

ORS 315.123. Minimum production and processing volume requirements; record- keeping requirements. (1) For the first three tax years in which a taxpayer claims a credit under ORS
ORS Chapter 315 — Personal and Corporate

ORS 315.125. [Enacted as 1953 c.197 2; repealed by 1965 c.26 6]