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

ORS 314.385. and other provisions of this chapter, except those described in paragraph (b) of this subsection, any reference to the laws of the United States or to the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they are amended on or before December 31, 2022, even when the amendments take effect or become operative after that date, except where the Legislative Assembly has specifically provided otherwise. (3) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer. (4) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended. (5)(a) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135. (b) As used in this subsection, Act or Title includes any subtitle, division or other part of an Act or Title.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.395. Time for payment of tax; interest on delayed return. (1) The tax shall be paid to the Department of Revenue at the time fixed by ORS 314.385 for filing the return without regard to extensions. (2) When the time for filing a return of income is extended at the request of the taxpayer, interest at the rate established under ORS 305.220, from the time the return was originally required to be filed to the time of payment, shall be added and paid.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.397. Manner of payment. The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.401. De minimis tax payment not required. Notwithstanding ORS 314.395 and 314.400, if the balance of tax due as shown on the report or return filed by the taxpayer for the tax year is less than $1, payment of the amount shown shall not be required.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.403. (1) Listed transaction means any of the following transactions: (a) A listed transaction under section 6707A of the Internal Revenue Code. (b) A transaction without economic substance in which an Oregon taxable corporation: (A) Transfers income-producing assets to a real estate investment trust owned directly or indirectly by the corporation; and (B) With respect to dividends paid from the real estate investment trust, claims a dividend-received deduction and the real estate investment trust claims a dividend-paid deduction. (c) A transaction without economic substance in which an Oregon taxable corporation: (A) Transfers income-producing assets to a regulated investment company owned directly or indirectly by the corporation; and (B) With respect to dividends paid from the regulated investment company, claims a dividend-received deduction and the regulated investment company claims a dividend-paid deduction. (2) Oregon taxable corporation means a corporation: (a) That does business in Oregon, is organized in Oregon or has income from Oregon sources; or (b) That is owned by an Oregon income or corporate excise taxpayer. (3) Reportable transaction means a transaction: (a) That is a reportable transaction under section 6707A of the Internal Revenue Code; or (b) That is a listed transaction. (4) Transaction without economic substance means a transaction for which the taxpayer cannot demonstrate a business purpose other than tax savings.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.404. Penalty for failure to report reportable transaction. (1) If a taxpayer fails to report to the Department of Revenue a reportable transaction as required by ORS 314.308, there shall be added to the tax liability of the taxpayer for the tax year a penalty as follows: (a) Individual taxpayers, $3,300. (b) Corporation taxpayers, $16,700. (2) If the reportable transaction is a listed transaction, in lieu of the penalty provided in subsection (1) of this section, the penalty shall be as follows: (a) Individual taxpayers, $33,000. (b) Corporation taxpayers, $66,000. (3) This section applies to tax years beginning on or after January 1, 2007.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.406. Penalty for promotion of abusive tax shelter. (1) A penalty shall be imposed on a person who promotes a tax shelter if: (a) The person is or would be subject to a penalty for promoting an abusive tax shelter under section 6700 of the Internal Revenue Code; and (b) The tax shelter satisfies any of the following conditions: (A) The tax shelter is organized in this state. (B) The tax shelter is doing business in this state. (C) The tax shelter derives income from sources in this state. (D) At least one investor in the tax shelter is an Oregon personal income taxpayer or an Oregon corporate excise or income taxpayer. (2) The amount of the penalty shall equal 100 percent of the amount of gross income derived by the person in promoting the tax shelter. (3) A penalty imposed under this section shall be in addition to and not in lieu of any other penalty. [2007 c.568 12] COLLECTING DELINQUENT TAXES; LIENS; INTEREST AND ADDITIONS TO TAX; REFUNDS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.407. Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant. For the purposes of this section and ORS 314.417 to 314.423: (1) In the case of a return submitted to the Department of Revenue with payment of less than the amount of tax computed to be due, the difference between the tax computed to be owing by the taxpayer and the tax submitted with the return is considered as assessed on the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later. (2) The term time of assessment means: (a) In the case of an assessment made under ORS 305.265 and 314.410, 30 days after the date the notice of assessment is mailed to the taxpayer; (b) In the case of an assessment made under ORS 314.440, five days after the date the notice of assessment is mailed to the taxpayer; or (c) In the case of a tax assessed as described in subsection (1) of this section, the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later. (3) Unless a warrant has been recorded in the County Clerk Lien Record in the county in which property is located, no warrant shall be considered as a lien with respect to that property.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.412. Issuing of notice of deficiency attributable to involuntary conversion; time limit. Notwithstanding ORS 314.410, the period for issuing any notice of deficiency attributable to any part of the gain realized upon an involuntary conversion as provided in the federal Internal Revenue Code which applies to the Personal Income Tax Act of 1969 or as provided in the corporate excise tax or corporate income tax laws, shall not expire prior to the expiration of three years from the date the Department of Revenue is notified by the taxpayer of: (1) The replacement of the converted property which the taxpayer claims results in nonrecognition of any part of such gains; or (2) The taxpayers intention not to replace such property; or (3) A failure of the taxpayer to replace the property within the period prescribed in the federal Internal Revenue Code which applies to the Personal Income Tax Act of 1969, in the corporation excise tax laws or in the corporation income tax laws, whichever is applicable.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.415. Refunds; interest; credits. (1) If the Department of Revenue determines pursuant to ORS 305.270 that the amount of the tax due is less than the amount theretofore paid, the excess shall be refunded by the department with interest at the rate established under ORS 305.220 for a period beginning 45 days after the due date of the return or the date the tax was paid, or, in the case of a return filed under ORS 118.100, the date that the return is filed, whichever is later, and ending at the time the refund is made. (2)(a) The department may not allow or make a refund after three years from the time the return was filed, or two years from the time the tax (or a portion of the tax) was paid, whichever period expires later, unless before the expiration of this period a claim for refund is filed by the taxpayer in compliance with ORS 305.270. In any case, if the original return is not filed within three years of the due date, excluding extensions, of the return, the department may allow or make a refund only of amounts paid within two years from the date of the filing of the claim for refund. If a refund is disallowed for the tax year during which excess tax was paid for any reason set forth in this subsection, the department may not allow the excess as a credit against any tax occurring on a return filed for a subsequent year. (b) The department may not make a refund if the tax owed, after offsets, is less than $1. (c) If a taxpayer would qualify under section 6511(h) of the Internal Revenue Code for a suspension of the running of the periods specified for filing a claim for refund of federal income tax, the period specified in paragraph (a) of this subsection shall also be suspended. (d) The department may not pay an employee interest on a refund of a tax withheld by an employer if the interest would be for any period prior to the time the employee files a personal income tax return for the tax year involved or for any period prior to the day that is 45 days after the date when the employees annual return for that year was filed or was due, whichever is later. (e) The department may not pay interest on a refund of estimated tax paid under ORS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.417. Unpaid tax or withholding lien at time of assessment. If any person neglects or refuses to pay an income tax at the time of assessment, or fails to pay to the Department of Revenue any amount required to be withheld under ORS 316.167 and 316.172, the amount of the unpaid tax including interest and penalty thereon shall be a lien in favor of the State of Oregon upon all property and rights to property, whether real or personal, belonging to the person. The lien shall arise at the time of assessment or the time the amount withheld is to be paid to the department and the lien shall continue until the liability for the taxes, with interest and penalty, is satisfied.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.419. Foreclosure of lien. In addition to any other remedy provided by law the lien created by ORS 314.417 may be foreclosed in the following manner: (1) The Director of the Department of Revenue shall issue an order directed to the sheriff of the county in which the property or interest in property subject to the lien is located, describing the property subject to the lien, and commanding the sheriff to seize the property specified and sell it to pay the amount shown on the order to be due. In the discretion of the director an order of like terms, force and effect may be issued and directed to any agent authorized to collect income taxes, and in the execution thereof the agent shall have all the powers conferred by law upon sheriffs but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (2) If the property seized by the sheriff is personal property the sheriff shall utilize the procedures under ORS 311.644 to effect collection of the amount due. (3) If the property seized by the sheriff is real property the sheriff shall proceed to sell the real property in the same manner that real property is sold under a writ of execution. (4) Any property which has been sold under this section may be redeemed from the purchaser by the taxpayer or any junior lienor within 120 days from the date of the sale by paying to the purchaser the full purchase price paid plus an additional 20 percent of the purchase price. (5) In any proceeding under this section to sell property to foreclose a lien, the taxpayer may claim any exemption to which the taxpayer is entitled under the laws of this state relating to property exempt from execution.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.421. When lien valid. The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanics lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.423. Status of lien. (1) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall be subordinate to: (a) Any interest in real property to the same extent that a judgment recorded in the County Clerk Lien Record under ORS 18.152 at the same time the warrant was recorded would be subordinate to the interest; and (b) Any interest in personal property to the same extent that a security agreement filed under the Uniform Commercial Code at the same time the warrant was filed would be subordinate to the interest. (2) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.425. Examining books, records or persons. (1) The Department of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, may examine or cause to be examined by an agent or representative designated by it for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in the return, and may require the attendance of the taxpayer or officer or agent or any other person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such persons. The department shall have authority, by order or subpoena to be served with the same force and effect and in the same manner that a subpoena is served in a civil action in the tax court, to require the production at any time and place it may designate of any books, papers, accounts or other information necessary to the carrying out of any law imposing tax on or measured by net income. (2) If any person fails to comply with any subpoena or order of the department or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry under this section, or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the tax court for the county in which the person resides for an order to the person to attend and testify, or otherwise comply with the demand or request of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to comply with the request on demand of the department within 10 days after service of the order (or such further time as the court may grant) or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.430. Warrant for collection of taxes. (1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of the tax is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed (or within five days after the tax becomes due, in the case of the termination of the tax year by the Department of Revenue under the provisions of ORS 314.440), or any amount payable by a transferee under ORS 311.695 is not paid as required under ORS 311.686, and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the department, the department may issue a warrant for the payment of the amount of the tax or amount payable under ORS 311.695, with the added penalties, interest and any collection charge incurred. A copy of the warrant shall be mailed or delivered to the taxpayer or transferee by the department at the taxpayers or transferees last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer or transferee found within that county, and to levy upon any currency of the taxpayer or transferee found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriffs cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer or for amounts payable by the transferee as if the state had recovered judgment against the taxpayer for the amount of the tax or against the transferee for the amount payable under ORS 311.695.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.440. Tax as debt; termination of taxable period and immediate assessment of tax. (1) Every tax imposed by any law imposing a tax upon or measured by net income, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the State of Oregon, from the person or persons liable therefor. (2) If the Department of Revenue finds that a taxpayer designs quickly to depart from the state or to remove the property of the taxpayer therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past tax year or the tax year then current unless such proceedings be brought without delay, the department shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the department, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax year (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any years open to assessment under the provisions of the applicable law. The department shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to the last-known address of the taxpayer. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the findings of the department, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayers design and the certificate of the department of the mailing or issuing of the notice and findings specified in this section is presumptive evidence that the notice and findings were mailed or issued. [1957 c.632 20 (enacted in lieu of 316.640, 317.440 and 317.445)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.466. Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305. The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise. [1977 c.870 23 (enacted in lieu of 314.405,
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.469. Treatment of moneys collected under ORS 314.406. Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.470. [1957 c.632 26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 1] ESTIMATED TAX PROCEDURE