reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.820 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.820 - Date when writing, remittance or electronic filing deemed received by tax officials.

(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor or tax collector (designated in this section as the "addressee") which is: (a) Transmitted through the United States mail or by private express carrier, shall be deemed filed or received on the date shown by the cancellation mark or other record of transmittal, or on the date it was mailed or deposited if proof satisfactory to the addressee establishes that the actual mailing or deposit occurred on an earlier date. (b) Filed electronically pursuant to a rule of the department adopted under ORS 306.265 and 309.104 that authorizes the electronic filing and that meets the specifications and requirements of the rule, shall be deemed to be filed and received on the date actually received by the addressee, or on the date stated on the electronic acknowledgment of receipt that is sent by the addressee. (c) Lost in transmission through the United States mail or private express carrier, shall be deemed filed and received on the date it was mailed or deposited for transmittal if the sender: (A) Can establish by competent evidence satisfactory to the addressee that the writing or remittance was deposited on or before the date due for filing in the United States mail, or with a private express carrier, and addressed correctly to the addressee; and (B) Files with the addressee a duplicate of the lost writing or remittance within 30 days after written notification is given by the addressee of its failure to receive such writing or remittance. (2) Whenever any writing or remittance is required by law to be filed or made on a day which falls on a Saturday, or on a Sunday or any legal holiday, the time specified shall be extended to include the next business day. (3) As used in this section: (a) "Private express carrier" means a carrier described under ORS 293.660. (b) "Writing or remittance" includes, but is not limited to, "report," "tax return," "claim for credit," "claim for refund," "statement," "notice of appeal," "petition for review," "notice of election," "documentary proof," a claim for exemption, a claim for deferral, a return of property, a claim for cancellation of an assessment, an application for a special assessment, and remittances. [Formerly 306.440; 1965 c.344 §27; 1993 c.44 §2; 1993 c.270 §23; 1997 c.154 §11; 1997 c.541 §87]
OR Rev Stat § 305.822 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.822 - Prohibition on state or local tax on Internet access.

(1) As used in this section: (a) "Internet" means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio. (b) "Internet access" means a service that enables users to access content, information, electronic mail or other services offered over the Internet. "Internet access" does not include telecommunications services or cable services. (c) "Tax" means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. "Tax" does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge. (2) This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001. [2001 c.741 §1] Note: 305.822 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 305.823 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.823 - Local government tax on telephone services prohibited.

A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27] Note: 305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 305.824 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.824

[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
OR Rev Stat § 305.830 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.

(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments. (2) In carrying out its duties under this section, the Department of Revenue shall have access to the records and dockets of those courts charged with the duty to transfer moneys to the department under ORS 153.633, 153.645, 153.650 and 153.657. (3) The Department of Revenue may retain from the funds transferred under ORS 153.633, 153.645, 153.650 and 153.657 an amount not to exceed two percent annually for its actual costs of collection and disbursement of funds under this section, including the cost of all examinations, investigations and searches, and of all traveling and other expenses in connection therewith. The department shall deposit the net amount of moneys in the suspense account described in subsection (1) of this section into the Criminal Fine Account. (4) All judicial, municipal and county officers shall cooperate with the Department of Revenue with respect to the collections, searches and investigations and shall furnish the Department of Revenue with any information contained in any of the records under their respective custodies relating thereto. (5) The Department of State Police shall cooperate in the investigation of fines, penalties and forfeitures. [Formerly 178.080; 1983 c.763 §53; 1987 c.905 §19a; 2001 c.829 §6; 2005 c.700 §8; 2011 c.597 §131; 2017 c.139 §6]
OR Rev Stat § 305.835 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.835

[1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989]
OR Rev Stat § 305.840 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.840 - Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.

Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form to the taxpayer unless the statute specifically provides for such mailing. Where a taxpayer requests the assessor to mail the form to the taxpayer, or when the assessor voluntarily mails the form, the assessor does not undertake the responsibility for actual receipt by the taxpayer of the form, and no estoppel applies against the assessor if the taxpayer does not receive the form. [1973 c.402 §15]
OR Rev Stat § 305.842 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.842 - Application of Internal Revenue Code to certain property tax laws.

(1) As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on April 1, 2021. (2) As used in ORS 311.666, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on April 1, 2021, including amendments that take effect after that date. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17]
OR Rev Stat § 305.845 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.845 - Remedies exclusive.

The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear that such remedies were available. [1977 c.870 §12]
OR Rev Stat § 305.850 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.850 - Use of collection agency.

(1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or 323 or ORS 320.005 to 320.150 and any other tax laws administered by the Department of Revenue. The director may engage the services of a collection agency by entering into an agreement to pay reasonable charges on a contingent fee or other basis. (2) The director shall cause to be collected, in the same manner as provided in subsection (1) of this section, assessments, taxes and penalties due under ORS chapter 656. All amounts collected pursuant to this subsection shall be credited as provided in ORS 293.250. (3) The director may assign to the collection agency, for collection purposes only, any of the taxes, penalties, interest and moneys due the state. (4) The collection agency may bring such action or take such proceedings, including but not limited to attachment and garnishment proceedings, as may be necessary. [1981 c.705 §6; 1983 c.541 §5; 1985 c.816 §39; 1987 c.843 §19; 1997 c.99 §50; 2003 c.804 §65; 2005 c.94 §28] Note: 305.850 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. Note: Sections 22 and 48, chapter 538, Oregon Laws 2017, provide: Sec. 22. Oregon Reinsurance Program exempt. The Oregon Reinsurance Program established in section 18 of this 2017 Act shall be exempt from any and all taxes assessed by the State of Oregon. [2017 c.538 §22] Sec. 48. Sections 18 to 22, chapter 538, Oregon Laws 2017, are repealed on January 2, 2028. [2017 c.538 §48; 2019 c.2 §3]
OR Rev Stat § 305.860 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.860 - Statement of rights of taxpayers; distribution.

(1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms: (a) The rights of a taxpayer and the obligations of the Department of Revenue during an audit; (b) The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals; (c) The procedures for filing and processing refund claims and filing of taxpayer complaints; and (d) The procedures which the department may use in enforcing the provisions of the laws of this state. (2) The statement prepared in accordance with subsection (1) of this section shall be distributed by the Director of the Department of Revenue to all taxpayers upon request. The director shall inform taxpayers of their rights in a brief explanatory statement included in all billing or collection notices, all notices of assessment or deficiency and all notices of refund adjustment or denial sent to the taxpayer. [1989 c.625 §67; 1995 c.650 §112]
OR Rev Stat § 305.865 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.865 - Taxpayer rights.

Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895. [1989 c.625 §69; 2003 c.46 §7]
OR Rev Stat § 305.870 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.870 - Personnel evaluation not based on amount of taxes collected.

In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar amounts of taxes collected as its primary evaluation criterion. [1989 c.625 §68]
OR Rev Stat § 305.875 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.875 - Rights of taxpayer in meeting or communication with department.

In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer: (1) The right to an explanation, by an officer or employee of the department before or during the meeting of: (a) The audit, conference or meeting process and the taxpayer’s rights under such process; and (b) The collection process and the taxpayer’s rights under such process. (2) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer’s own equipment, and at the taxpayer’s own expense. (3) If the department makes an audio recording of the meeting, the taxpayer has the right to advance notice of the recording and a copy of the recording upon request. The taxpayer shall reimburse the department the reasonable cost of the copy. (4) The right to consult with an attorney, certified public accountant, enrolled agent, or an other person permitted to represent a taxpayer at any meeting before the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person. This subsection does not apply to a meeting initiated by an administrative subpoena. (5) The right to be represented by anyone who is permitted to represent the taxpayer before the department, as provided under ORS 305.239 and 305.245. (6) The right not to be present, if represented, at the meeting unless subpoenaed by the department pursuant to ORS 305.190, or other laws of this state. [1989 c.625 §70; 1995 c.650 §112a]
OR Rev Stat § 305.880 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.880 - Waiver of interest or penalty when department misleads taxpayer.

A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]
OR Rev Stat § 305.885 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.885 - Right of clear explanation.

A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]
OR Rev Stat § 305.890 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.

(1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such liability. (2) Except as otherwise provided in this section, any agreement entered into by the director under this section shall remain in effect for the term of the agreement. (3) The director may terminate any agreement entered into by the director under this section if: (a) Any information that the taxpayer provided to the director prior to the date the agreement was entered into was inaccurate or incomplete; or (b) The director believes that collection of any tax to which an agreement under this section relates is in jeopardy. (4) If the director makes a determination that the financial condition of the taxpayer with whom the director has entered into an agreement under this section has significantly changed, the director may alter, modify or terminate the agreement. Action may be taken by the director under this subsection only if: (a) Notice of such determination is provided to the taxpayer within 30 days prior to the date of such action; and (b) Such notice includes the reasons why the director believes a significant change in the financial condition of the taxpayer has occurred. (5) The director may alter, modify or terminate an agreement entered into by the director under this section in the case of the failure of the taxpayer to: (a) Pay any installment at the time such installment payment is due under such agreement; (b) Pay any other tax liability at the time such liability is due; or (c) Provide a financial condition update as requested by the director. [1989 c.625 §73; 2003 c.46 §8]
OR Rev Stat § 305.895 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant.

(1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 as provided in ORS 314.430, 320.080, 321.570, 323.390, 323.610, 324.190 and 475C.688. (2) At least 30 days before issuing a warrant for collection of any tax collected by the department or any amount payable under ORS 311.695, the department shall send the taxpayer or transferee a written notice and demand for payment. The notice shall: (a) Be sent by mail, addressed to the taxpayer or transferee at the taxpayer’s or transferee’s last-known address. (b) Inform the taxpayer or transferee that, even if the taxpayer or transferee is compliant with an installment agreement between the taxpayer or transferee and the department and is in communication with the department, if the tax or any portion of the tax or the amount payable under ORS 311.695 is not paid within 30 days after the date of the notice and demand for payment, a warrant may be issued and recorded as provided in ORS 314.430, 320.080, 321.570, 323.390, 323.610, 324.190 and 475C.688. (c) Describe in clear nontechnical terms the legal authority for the warrant. (d) Contain the name, office mailing address and office telephone number of the person issuing the warrant and advise the taxpayer or transferee that questions or complaints concerning the warrant, other than liability for the underlying tax or amount payable under ORS 311.695, may be directed to that person. (e) Include alternatives available to the taxpayer or transferee that would prevent issuance of the warrant. (f) Inform the taxpayer that certain types of income are exempt from garnishment. (g) Inform the taxpayer or transferee of possible consequences to the taxpayer or transferee of noncompliance, and of issuance of a warrant, including garnishment of wages or bank accounts and seizure and sale of real or personal property. [1989 c.625 §74; 2011 c.389 §7; 2011 c.723 §25; 2015 c.643 §4; 2015 c.699 §16]
OR Rev Stat § 305.900 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.900 - Short title.

ORS 305.860 to 305.900 shall be known and cited as "The Taxpayer Bill of Rights." [1989 c.625 §66]
OR Rev Stat § 305.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.990 - Criminal penalties.

(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. (2) Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. (3) Any public officer who neglects or refuses to perform any of the duties imposed on the public officer by law as to the assessment, levying or collection of taxes commits a Class A misdemeanor. (4) Violation of ORS 305.815 is a Class A misdemeanor. (5) Violation of ORS 305.260 is a Class A misdemeanor. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179]
OR Rev Stat § 305.992 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.992 - Civil penalty for failure to file return for three consecutive years.

(1) If any returns required to be filed under ORS 320.400 to 320.490, 475C.670 to 475C.734 or 803.203 or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, there shall be a penalty for each year of 100 percent of the tax liability determined after credits and prepayments for each such year. (2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265 (13), 314.400, 323.403, 323.585 or 475C.722 may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115]