reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.086 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.086 - Delinquent child support obligor.

(1) If, using the data match system, the Department of Revenue ascertains that a delinquent debtor holds an account at a financial institution, and the delinquent debtor is a delinquent child support obligor, the department may not issue or cause to be issued a notice of garnishment to the financial institution under ORS 18.600 to 18.850 against the delinquent debtor within 30 days after the date that the department so ascertained. (2) As used in this section: (a) "Delinquent child support obligor" means any person who owes a debt for past due support that is enforced by the Division of Child Support of the Department of Justice and that has been assigned to the Department of Revenue for collection under ORS 25.610 or 293.250. (b) "Past due support" has the meaning given that term in ORS 18.600. [2017 c.644 §3] Note: See note under 305.081.
OR Rev Stat § 305.088 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.088 - Disclosure of transmission prohibited.

(1) Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system. (2) This section applies only to disclosures regarding information that was transmitted using the data match system within 45 days prior to the disclosure. (3) A person commits a separate violation of this section for each delinquent debtor to whom the person discloses information described in subsection (1) of this section during a calendar quarter. (4) Nothing in this section prohibits a financial institution from disclosing the existence of, or the financial institution’s participation in, the data match system. [2017 c.644 §4] Note: See note under 305.081.
OR Rev Stat § 305.091 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.091 - Authorized purposes.

(1) Except as otherwise permitted by law, a person may not knowingly use or disclose information relating to a delinquent debtor that is transmitted to or from the Department of Revenue through the data match system for any purpose except: (a) The collection of debts by the department; or (b) Purposes that are reasonably necessary for the functioning of the data match system, including compliance with an agreement that is reasonably necessary for the functioning of the data match system. (2) This section does not apply to the use or disclosure of information: (a) That is in a person’s control or possession prior to transmission to or from the department; or (b) That enters a person’s control or possession through means that are unrelated to the data match system. [2017 c.644 §5] Note: See note under 305.081.
OR Rev Stat § 305.094 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.094 - Rules.

(1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 to 305.091 and 305.994. Before adopting rules under this section, the department shall consult with or seek the participation of: (a) A representative from an association representing banks in this state; (b) A representative from an association representing credit unions in this state; and (c) A representative from the division of the Department of Consumer and Business Services that is charged with financial regulation functions. (2) Rules adopted under this section must include: (a) A procedure by which financial institutions and the Department of Revenue are able to compare data as required by ORS 305.084 (2). (b) Information security standards or protocols designed to prevent, to the maximum extent feasible, unauthorized or unintentional disclosure of data transmitted to and from the department pursuant to the data match system. (c) A procedure by which financial institutions that lack the technical ability to participate in the data match system required by ORS 305.084 may transmit to the department a list of the names and Social Security numbers or other taxpayer identification numbers of all account holders. (d) A method for verifying the actual costs to a financial institution of participating in the data match system required under ORS 305.084. [2017 c.644 §7] Note: See note under 305.081.
OR Rev Stat § 305.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.100 - Rules; forms.

The Department of Revenue shall: (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted. (2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]
OR Rev Stat § 305.102 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.

The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to boards of property tax appeals, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50] Note: 305.102 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: Legislative Counsel has substituted "chapter 459, Oregon Laws 1991," for the words "this Act" in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.
OR Rev Stat § 305.105 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.105 - Declaratory rulings by department; rules.

The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such petitions. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the Oregon Tax Court and Supreme Court in the manner provided by ORS 305.445. [Formerly 306.710; 1989 c.414 §2]
OR Rev Stat § 305.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.110 - Duty to construe tax laws; instruction of officers acting under tax laws.

The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department. [Formerly 306.110]
OR Rev Stat § 305.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.120 - Enforcement of tax laws.

(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced. (2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues. [Formerly 306.140]
OR Rev Stat § 305.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.125 - Application of administrative rules.

The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if: (1) The taxpayer filed the report or return by the date it was due; and (2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]
OR Rev Stat § 305.127 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.127 - Means of providing notice required by department; rules.

(1) Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if: (a) The department is not expressly prohibited by law from using another means of notification; and (b) The department and the person entitled to notice enter into a notification agreement in which the person affirmatively indicates that the department may use means other than regular mail for any required notice to the person. (2) The agreement under subsection (1)(b) of this section must contain a statement that informs the person: (a) That the department may use the method indicated in the agreement for any required notice to the person; (b) That the person may cancel or change the agreement; and (c) How the person may cancel or change the agreement. (3) Notice given in accordance with a notification agreement under subsection (1) of this section is presumed to have been received by the person. It is the responsibility of the person to notify the department if the person wishes to cancel or change the agreement. (4) The department may adopt rules to implement this section. [2013 c.298 §2]
OR Rev Stat § 305.130 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.130 - Department as party to actions involving property subject to certain tax liens; complaint and summons.

(1) The Department of Revenue may be made a party in any action in any court of this state or of the United States having jurisdiction of the subject matter to quiet title to, to remove a cloud from the title to, or for the foreclosure of a mortgage or other lien upon, any real property or personal property, or both, upon which the State of Oregon has or claims to have a lien under ORS 311.673, 311.679, 311.771, 314.430 or 321.570 or ORS chapter 323, and the judgment in such action shall be conclusive and binding upon the State of Oregon and such department. (2) The complaint in such action shall set forth with particularity the nature of any such lien had or claimed by the State of Oregon. The summons in such action, together with a copy of the complaint therein, shall be served on such department in the manner prescribed by ORCP 7 D(3)(h), and such summons shall require such department to appear and answer the complaint within 60 days from the date of such service. [1961 c.573 §4; 1979 c.284 §134; 1981 c.706 §6; 1985 c.816 §37; 1987 c.158 §43; 1989 c.948 §7; 2003 c.804 §63]
OR Rev Stat § 305.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.140 - Power to release real property from certain tax liens.

(1) Any person having an interest in or lien upon any real property may request the Department of Revenue in writing to release such real property from a cloud on the title of or lien on such property existing, created or continued under any one or more of the following: (a) A warrant provided for in ORS 314.430, 321.570, 323.610 or 475C.688; or (b) The provisions of ORS 311.673, 311.679, 311.689, 311.711 or 311.771. (2) If, upon a request under subsection (1) of this section, the department finds that a sale of such real property would not result in satisfaction in whole or in part of the taxes due, it shall execute a release of such cloud or lien upon such property, and such release shall be conclusive evidence of the removal and extinguishment of such cloud or lien in respect of such real property. (3) In addition to the release of cloud or lien provided for in subsection (1) of this section, the department may execute releases on part or all of any real property in the following cases, which releases shall be conclusive evidence of the removal and extinguishment of such cloud or lien: (a) If the department finds that liability for the amount assessed, together with all interest thereon and penalties and costs in respect thereof, has been satisfied; (b) If the department finds that the fair market value of that part of the property remaining subject to the cloud or lien is at least double the amount of the liability remaining unsatisfied in respect of such tax and the amount of all prior liens upon the property; (c) If there is supplied to the department either an irrevocable letter of credit issued by an insured institution as defined in ORS 706.008 or a bond, in such form and with such surety as the department considers sufficient, conditioned upon the payment of the amount of the warrant, together with all interest in respect thereof, within 60 days after the issuance of the release; or (d) If there is paid to the department in partial satisfaction of the amount of the warrant provided for in ORS 314.430, 321.570, 323.610 or 475C.688 or the amount of any lien under ORS 311.673, 311.679, 311.689, 311.711 or 311.771, an amount not less than the value, as determined by the department, of the lien of the State of Oregon upon the part of the property so to be released. In determining such value the department shall give consideration to the fair market value of the part of the property so to be released and to such liens thereon as have priority to the lien of the State of Oregon. [1961 c.573 §3 (enacted in lieu of 314.435, 315.635 and 321.085); 1981 c.706 §7; 1985 c.816 §38; 1987 c.158 §44; 1989 c.948 §8; 1991 c.331 §53; 1997 c.631 §448; 2015 c.699 §15]
OR Rev Stat § 305.145 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.145 - When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.

(1) The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment or has received an incorrect refund because: (a) An employee of the department or of a county tax collector acting in an official capacity, who had knowledge of the necessary facts, misled the taxpayer either by some erroneous factual representation or by a course of dealing or conduct; (b) The taxpayer relied on the misleading factual representation or conduct; and (c) The taxpayer failed to make a timely payment or has received an incorrect refund by reason of the taxpayer’s reliance on the information or course of conduct. (2) Notwithstanding the provisions of subsection (1) of this section, interest may not be waived after the appeal period for a final determination has expired. (3) The Department of Revenue may, in its discretion, upon good and sufficient cause, according to and consistent with its rules and regulations, upon making a record of its reason therefor, waive, reduce or compromise any tax balance of $50 or less or any part or all of the interest provided by the laws of the State of Oregon that are collected by the Department of Revenue. (4) The department may establish by rule instances in which the department may, in its discretion, waive any part or all of penalties provided by the laws of the State of Oregon that are collected by the department. Rules adopted under this subsection are limited to the waiver or reduction of penalties in cases where: (a) Good and sufficient cause exists for the actions of a taxpayer that resulted in the imposition of a penalty; (b) The actions of a taxpayer that resulted in the imposition of a penalty constitute a first-time offense on the part of the taxpayer; or (c) The actions of the department enhance long-term effectiveness, efficiency or administration of the tax system. [1965 c.293 §1; 1971 c.611 §1; 1985 c.761 §8; 1987 c.477 §1; 1995 c.650 §108; 2005 c.136 §1]
OR Rev Stat § 305.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.150 - Closing agreements.

(1) The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person or estate for whom the person acts, for any taxable period open to adjustment under the pertinent statutes of limitation, in respect of any revenue measure which the department is required to administer. (2) Such agreement shall be final and conclusive on the date agreed to, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, the question, issue or case shall not be reopened as to the matters agreed upon, and, in any action, suit or proceeding, such agreement, or any determination, assessment, collection, refund, abatement or credit made in accordance therewith shall not be annulled, modified, set aside or disregarded. [Formerly 306.720; 1969 c.520 §26]
OR Rev Stat § 305.157 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.157 - Extending statutory periods of limitation.

(1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired. (2) The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360. [2003 c.168 §2]
OR Rev Stat § 305.160 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.160 - Reports from public officers.

The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes and public revenues, or the disbursement of public funds, reports and statements in such forms as the department may prescribe, as to any matter deemed material and relevant to the attainment of uniformity in the assessment and collection of taxes and public revenues. [Formerly 306.160]
OR Rev Stat § 305.170 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly.

The Department of Revenue: (1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made. (2) Shall report to the Legislative Assembly, at each odd-numbered year regular session, the total amount of taxes collected in the state for state, county and municipal purposes. (3) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed. (4) Shall recommend to the Legislative Assembly at each odd-numbered year regular session such amendments of the Constitution or laws as may seem necessary to remedy injustice or irregularity in taxation, or to facilitate the assessment and collection of public taxes and revenues. [Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40]
OR Rev Stat § 305.180 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.

(1) For the purposes of out-of-state collections, a tax warrant shall have the effect of a judgment as provided by ORS 205.125 and 314.430. However, if the laws of another state require a judgment issued by a court for the purposes of executing creditor’s remedies in that state, the Department of Revenue may obtain a judgment based upon a tax warrant as provided in this section. (2) The department shall give 30 days’ written notice to any person subject to a warrant for the collection of taxes, penalties or interest of its intention to obtain a judgment in the Oregon Tax Court. Such notice shall be given by either certified or registered mail. The person subject to the warrant shall have 30 days from the date of mailing of the notice to: (a) Pay the amount of taxes, penalties and interest due; or (b) File a complaint in the Oregon Tax Court contesting the validity of the warrant. (3) If the amount due is not paid or an appeal to the Oregon Tax Court is not made within 30 days from the date of mailing of the notice, the department may petition the Oregon Tax Court to enter a judgment in the amount indicated in the warrant plus interest. (4) Upon a showing by the department, by affidavit or otherwise, that the department has complied with the provisions governing the issuance of a warrant and the provisions of this section, the Oregon Tax Court shall enter a judgment against the person subject to the warrant in the amount indicated in the warrant plus interest. (5) Appeals from judgments issued under subsection (4) of this section shall be made in the manner provided for appeal of a judgment of the Oregon Tax Court. [1989 c.423 §2; 1995 c.53 §1; 1995 c.650 §109]