reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.625 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.625 - State and political subdivisions are employers for purpose of withholding city or county income tax.

If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then the State of Oregon or any political subdivision is considered to be an employer as to its employees who come within the jurisdictional limits of the ordinance of the city or county. [1969 c.574 §1]
OR Rev Stat § 305.630 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.630 - Compliance with city or county income tax ordinance required.

The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial) shall comply with requirements of such city or county ordinance in the case of employees of such branch, department or agency who are subject to such tax and whose regular place of employment is within the city or county, pursuant to an agreement made under ORS 305.620. [1969 c.574 §2]
OR Rev Stat § 305.635 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.635 - Rate of withholding to be designated by city or county; forms.

The city or county shall designate clearly the rate of withholding to be used by the State of Oregon or political subdivision and shall provide forms acceptable to the state or political subdivision to be used in reporting and remitting taxes withheld pursuant to the agreement. [1969 c.574 §3]
OR Rev Stat § 305.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.640 - Discrimination among employers prohibited.

Nothing in ORS 305.620 to 305.640 consents to the application of any law that has the effect of imposing more burdensome requirements on the State of Oregon or a political subdivision than it imposes on other employers, or that has the effect of subjecting the State of Oregon or a political subdivision, or any of its officers or employees, to any penalty or liability by reason of ORS 305.620 to 305.640. [1969 c.574 §4]
OR Rev Stat § 305.645 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.645 - Department of Revenue to provide services to political subdivisions.

If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620. [2007 c.864 §6] Note: 305.645 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 § 305.660 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.660 - Director of department to represent state; alternate.

The Director of the Department of Revenue shall constitute the member of the Multistate Tax Commission who shall represent Oregon on such multistate commission. If, at any time and for any reason, the director is unable to carry out any duty or activity required of a member of the Multistate Tax Commission, the director shall be represented by an alternate appointed by the director. The director shall at all times maintain on file with the Multistate Tax Commission written notification of the designation and identity of the alternate. [1967 c.242 §3; 1969 c.520 §28]
OR Rev Stat § 305.665 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.665 - Appointment of consultants from political subdivisions imposing taxes having multistate impact.

The Governor of Oregon shall appoint one person from the City of Portland, and from time to time one person from any other municipality or political subdivision imposing any tax defined in Article II of the Multistate Tax Compact, to consult regularly with the Director of the Department of Revenue of Oregon, or the alternate of the director, in accordance with Article VI, section 1 (b) of the compact. [1967 c.242 §4]
OR Rev Stat § 305.675 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.675 - Application of compact provisions relating to interstate audits.

Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. [1967 c.242 §6]
OR Rev Stat § 305.676 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.676 - Mediation and arbitration laws not applicable to Multistate Tax Commission processes.

Any alternative dispute resolution process undertaken under the authority of the Multistate Tax Commission need not comply with and is not subject to ORS chapter 36. [1999 c.224 §6]
OR Rev Stat § 305.685 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.685 - Multistate Tax Commission Revolving Account.

(1) There is created in the General Fund of the State Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any other law, all moneys received by the Department of Revenue as a result of audits performed by the Multistate Tax Commission shall be deposited in the Multistate Tax Commission Revolving Account and are continuously appropriated to the Department of Revenue for expenses of the Multistate Tax Commission. As of June 30 of each year, all moneys in excess of $150,000 in this account shall be forwarded to the State Treasurer for deposit as miscellaneous revenues of the General Fund of the State of Oregon. (2) The Department of Revenue may transfer $5,000 from the funds appropriated in section 1, chapter 187, Oregon Laws 1975, to the Multistate Tax Commission Revolving Account. Such funds are continuously appropriated for reimbursement to the Multistate Tax Commission for out-of-state corporation audits made for the State of Oregon. [1975 c.187 §4; 1993 c.726 §5; 2001 c.28 §1; 2005 c.94 §24]
OR Rev Stat § 305.690 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.690 - Definitions for ORS 305.690 to 305.753.

As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) "Commission" means the Oregon Charitable Checkoff Commission. (2) "Department" means the Department of Revenue. (3) "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on April 1, 2021. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a]
OR Rev Stat § 305.695 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.695 - Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses.

(1) There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and, as nonvoting members, one Representative appointed by the Speaker of the House of Representatives and one Senator appointed by the President of the Senate. The Governor shall appoint one voting member based on the recommendation of the Speaker and one voting member based on the recommendation of the President. (2) The term of office of each voting member is four years, but a member serves at the pleasure of the Governor. The term of office of a nonvoting member is two years. Before the expiration of the term of a voting member, the Governor shall appoint a successor whose term begins on January 1 next following. A member is eligible for reappointment. If there is a vacancy in the voting membership for any cause, the Governor shall make an appointment to become immediately effective for the unexpired term. The Speaker and President, respectively, shall make an appointment to fill a vacancy in the nonvoting membership. (3) Individuals appointed members of the commission must be residents of Oregon well qualified by experience to make policy and recommendations in areas of concern to the commission and otherwise to perform the duties of the office. Members of the commission must be diversified in their charitable interests. At the time of appointment, the voting members may not have any direct or indirect financial interest in any checkoff proposal currently in law or under consideration by the commission. If a conflict arises after a member’s appointment, the member shall declare the conflict and abstain from deliberations and voting on the proposal. (4) A voting member of the commission is entitled to compensation and expenses as provided in ORS 292.495. The nonvoting legislative members are entitled to compensation and expenses under ORS 171.072. [1989 c.987 §3; 2017 c.315 §5]
OR Rev Stat § 305.700 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.700 - Officers; meetings; quorum; director as nonvoting member.

(1) The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice chairperson shall serve until the expiration of the term of the chairperson or vice chairperson as a member of the commission, or until the chairperson or vice chairperson resigns or is removed in accordance with subsection (5) of this section. The vice chairperson shall perform the duties assigned by the chairperson and, in accordance with the rules of the commission, shall perform the duties and have the powers of the chairperson when the chairperson is temporarily unable to perform the duties of the chairperson. (2) The commission shall meet at least once in each calendar year at a place, day and hour determined by the commission. The commission also may meet at other times and places specified by the call of the chairperson or of a majority of the members of the commission. Regular and special meetings of the commission may be convened upon notice in the manner required by ORS 192.640. (3) A majority of the members of the commission constitute a quorum for the transaction of business. (4) In addition to the seven members of the commission, the Director of the Department of Revenue shall be a nonvoting, ex officio member. The director shall not be entitled to compensation and expenses as provided under ORS 292.495. (5) If the chairperson or vice chairperson resigns or is removed from office, a new chairperson or vice chairperson shall be elected by the commission. Until a new chairperson is elected, the vice chairperson shall act as chairperson. (6) The commission by a three-fifths vote of the members may declare the office of chairperson or vice chairperson vacant if the chairperson or vice chairperson is unavailable or otherwise unable to perform the duties of the office satisfactorily. [1989 c.987 §§5,7; 2021 c.8 §2]
OR Rev Stat § 305.715 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.715 - Determination of eligibility; certification of entities to be listed on schedule of tax return.

(1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745. (b) Upon determination, pursuant to an initial application, that an entity qualifies to receive contributions by means of checkoff, the commission shall cause the name of the entity to be included on a schedule of the Oregon individual income tax return. (c) If the commission determines that the entity is not qualified to be included on the schedule, the commission shall give notice in the manner provided in ORS 183.415, and ORS 305.740 (2) shall apply. (2) The commission shall certify in each calendar year to the Department of Revenue those charitable and governmental entities to be included on a schedule of the Oregon individual income tax return for the purpose of receiving contributions by means of checkoff for the year indicated in the certification, as described in and subject to ORS 305.745. (3) Subject to ORS 305.740, an entity that is approved by the commission is qualified for inclusion on the schedule for six years and may thereafter reapply under this section by July 1 of the next year after the final year of qualification for continued inclusion in additional six-year periods, except that an entity that reapplies is not subject to the requirement to collect signatures under ORS 305.720 (4). [1989 c.987 §8; 2007 c.822 §3; 2021 c.8 §3]
OR Rev Stat § 305.725 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.725 - Application of entity.

(1) Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual income tax return. The application shall contain or be accompanied by: (a) The name of the entity. (b) The address of the principal place of business of the entity and the name of the person, officer or employee to whom the moneys contributed by means of checkoff are to be remitted pursuant to ORS 305.747. (c) The names and personal addresses of the principals of the entity. (d) The name and personal address of a person who is a principal in the solicitation activities for the entity. (e) Evidence satisfactory to the commission that contributions to the entity qualify for tax deduction under section 170 of the Internal Revenue Code or other law listed under ORS 305.720 (2). This evidence may, but need not, take the form of an Internal Revenue Service ruling, a listing of the entity on the list published by the Internal Revenue Service listing organizations qualified to receive tax deductible contributions or an answer to an inquiry as to the status of the entity addressed to the Commissioner of Internal Revenue. (f) If applicable, evidence that the entity has complied with ORS 128.610 to 128.769. (g) A financial report, and other information, as described in ORS 305.730. (2) If, at any time, there is a change of person, officer or employee to whom contributions received by means of checkoff are to be remitted under ORS 305.747, the governing body of the entity shall give notice to the Department of Revenue. The notice shall contain the name of the entity and the name of the new person, officer or employee to whom contributions shall be remitted. [1989 c.987 §10; 1991 c.532 §24; 1999 c.1032 §3; 2021 c.8 §5]
OR Rev Stat § 305.730 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.730 - Financial report of entity.

(1) Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter. (2) The financial report shall contain, in detail: (a) The amount of funds received from contributions made by means of checkoff. (b) The disposition of the funds received from contributions made by means of checkoff. (3) If required by the commission by rule, the entity shall also file with the commission its budget, financial statements or other documents or information needed by the commission to determine the use of funds received through checkoff. (4) All information required by this section shall be as of the close of each fiscal or calendar year of the two years that ended during the 12-month period ending prior to July 1 of the year in which the financial report is filed. [1989 c.987 §11; 2007 c.822 §9; 2021 c.8 §6]
OR Rev Stat § 305.740 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.740 - Commission examination for continuing eligibility; disqualification order.

(1) The Oregon Charitable Checkoff Commission shall examine each entity included for checkoff on a schedule of the Oregon individual income tax return at least once every two years after initial application under ORS 305.725. (2)(a) If the commission determines that an entity certified under ORS 305.715 (2) for the prior tax year is not qualified to be included, or that an entity making application is not qualified to be included, on the checkoff schedule on the individual income tax return for the current tax year, the commission shall so order. (b) The commission shall serve upon the entity, either by personal service or by certified mail, return receipt requested, the order issued under paragraph (a) of this subsection. The order shall comply with the applicable notice requirements of ORS 183.415. (c) The entity or person or persons to whom the order is directed shall have 20 days from the date of personal service or mailing of the notice in which to make written application to the commission for a contested case hearing to be held in accordance with ORS 183.415 to 183.500 before the commission or the designee of the commission. In any hearing before the designee of the commission, the designee is authorized to issue the final order in the matter. (d) Upon failure to request a contested case hearing within the time specified, the order shall become final. (e) Appeal may be taken from a final order as specified under ORS 183.480 to 183.497. (f) A final order issued by the commission, the designee of the commission, the Court of Appeals or the Oregon Supreme Court determining that an entity be included on the list certified under ORS 305.715 (2) may require only that the entity be included on the list next certified after the effective date of the final order. [1989 c.987 §13; 2001 c.114 §6; 2007 c.822 §10; 2021 c.8 §7]
OR Rev Stat § 305.745 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.745 - Inclusion of eligible entities on schedule of tax return.

(1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified. (2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may indicate that a contribution is to be made to one or more of the included entities. Indication shall be made in a space that the department shall cause to be printed on the schedule. (3) Overpayments of tax that are insufficient, due to ORS 293.250 or otherwise, to satisfy the total amount of checkoffs indicated on a schedule of a tax return under subsection (2) of this section and under statute other than ORS 305.690 to 305.753 shall be allocated among the entities indicated on a pro rata basis. [1989 c.987 §14; 2007 c.822 §11; 2021 c.8 §8]
OR Rev Stat § 305.753 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.

(1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff. (2) In accordance with ORS chapter 183, the Department of Revenue may adopt such rules as are necessary for the operation of the Oregon Charitable Checkoff Commission and the administration of ORS 305.690 to 305.753. The commission may recommend that the department adopt rules under this section. [1989 c.987 §16; 1993 c.209 §21; 1993 c.797 §26; 1995 c.54 §19; 1995 c.79 §117; 1999 c.1084 §39; 2005 c.94 §26; 2005 c.836 §12; 2007 c.822 §§14,15; 2021 c.8 §10]
OR Rev Stat § 305.756 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.756 - Oregon Political Party Fund.

The Oregon Political Party Fund is established in the General Fund. The Oregon Political Party Fund shall consist of all moneys transferred to the fund under this section. Notwithstanding ORS 316.502, the Director of the Department of Revenue shall transfer to the fund an amount equal to the total amount designated by individual income taxpayers to be paid to the fund under ORS 305.754. [2009 c.911 §2] Note: See note under 305.754.
OR Rev Stat § 305.757 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.757 - Payments to treasurers of political parties.

At least once each calendar quarter, moneys in the Oregon Political Party Fund established in ORS 305.756 shall be paid to the treasurers of the political parties designated by taxpayers under ORS 305.754. [2009 c.911 §3] Note: See note under 305.754.
OR Rev Stat § 305.758 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.758 - Payment to political party considered contribution for purposes of campaign finance regulation.

(1) A payment to a political party under ORS 305.757 is considered a contribution to that political party for the purposes of ORS chapter 260. (2) Any moneys received by the treasurer of a political party under ORS 305.757 for which a statement must be filed under ORS chapter 260 shall be reported as received from the Oregon Political Party Fund. The names of individual taxpayers are not required to be disclosed for purposes of ORS chapter 260. [2009 c.911 §4; 2010 c.9 §11] Note: See note under 305.754.
OR Rev Stat § 305.759 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.759 - Contribution to political party on income tax return not to be claimed as tax credit.

A contribution made under ORS 305.754 may not be claimed as a credit by the taxpayer under ORS 316.102. [2009 c.911 §5] Note: See note under 305.754.