reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.760 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.760 - Paying over funds to State Treasurer and writing checks for refunds.

In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds may be made, the Department of Revenue may, in accordance with the requirement of the Secretary of State, pay over all funds received under any of the revenue laws to the State Treasurer and write refund checks upon the State Treasurer for refunds authorized by law. [Formerly 306.270]
OR Rev Stat § 305.762 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.762 - Election for direct deposit of personal income tax refund.

(1) At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the taxpayer. (2) The election shall be made on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax year or at such other time and manner as the department may prescribe by rule. [2001 c.111 §2; 2019 c.33 §1]
OR Rev Stat § 305.765 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.765 - Refund of taxes adjudged invalid.

In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof invalid, and the time limit for any further proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action attacking the validity of the same was instituted, shall be refunded and repaid in the manner provided in ORS 305.770 to 305.785. [Formerly 306.280; 2003 c.46 §6]
OR Rev Stat § 305.770 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.770 - Report of taxpayers paying invalid tax; issuance and payment of warrants.

The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Department of Administrative Services shall issue a warrant in favor of each taxpayer listed therein, in the amount so reported, and shall forward the warrant to the taxpayer at the address shown in the report. The State Treasurer shall pay the warrants from the General Fund in the usual manner when and as presented. Warrants refunding invalid taxes shall be payable to the taxpayers named in the report required by this section or to their heirs, administrators, executors or assigns. [Formerly 306.290; 1975 c.614 §8]
OR Rev Stat § 305.775 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.775 - Interest on amount of refund in certain cases.

If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of the Supreme Court of Oregon, the refund of the invalid taxes shall include interest on the amount paid at the rate of six percent from the date of the last decision of the Supreme Court of Oregon in the matter to the date of filing with the Secretary of State of the report and list of taxpayers entitled to the refunds as required by ORS 305.770. [Formerly 306.300]
OR Rev Stat § 305.780 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.780 - Taxes due prior to year in which suit brought.

Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted. [Formerly 306.310]
OR Rev Stat § 305.785 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.785 - Appropriation.

There hereby is appropriated out of the moneys in the General Fund in the State Treasury, not otherwise appropriated, the amounts necessary to carry out ORS 305.770 to 305.785, not exceeding the amounts paid to and received by the State of Oregon, together with interest thereon as provided in ORS 305.775, under and by virtue of the law or laws, or parts thereof, declared to be invalid. [Formerly 306.320]
OR Rev Stat § 305.790 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.790 - Manner of payment of certain costs and expenses.

Payment of any attorney fees or reasonable expenses under ORS 305.447 or 305.490 shall be made by the Department of Revenue in the manner provided by law for the payment of income tax refunds. [1971 c.265 §5]
OR Rev Stat § 305.792 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.792 - Surplus refund donations to education.

(1) The Department of Revenue shall provide a means by which personal income tax return filers may indicate that a surplus refund credit under ORS 291.349 shall instead be used for funding education. (2)(a) A personal income taxpayer may elect not to claim a surplus refund credit under ORS 291.349, after offset of any outstanding debt or liability, in order to achieve a corresponding transfer of such moneys from the General Fund to the State School Fund for the support of public elementary and secondary school education. The taxpayer may make the election in the form and manner prescribed by the department by rule. (b) A taxpayer that indicates that the credit will not be claimed but that nevertheless claims the credit in determining the taxpayer’s tax liability shall be considered to not have made the election under this subsection. (c) The election not to claim a credit under this subsection may not be revoked by filing an amended return. (3) Following the determination to credit personal income taxes pursuant to ORS 291.349, the department shall annually certify to the State Treasurer the total amount of allowable credits that have not been claimed pursuant to an election made under subsection (2) of this section. The certification shall be made on or before December 31 of each year, until the tax year for which the credit would otherwise be claimed becomes a closed tax year. [1999 c.960 §2; 2011 c.299 §2; 2013 c.733 §3; 2016 c.29 §3]
OR Rev Stat § 305.794 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.794 - Transfer to State School Fund.

Amounts certified by the Department of Revenue to the State Treasurer under ORS 305.792 shall be transferred by the department to the State School Fund for the purposes for which State School Fund moneys may be used. [1999 c.960 §3; 2001 c.114 §7; 2005 c.755 §15]
OR Rev Stat § 305.796 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.

(1) The Department of Revenue shall provide a means by which personal income taxpayers may elect to establish an account under ORS 178.335 within the Oregon 529 Savings Network in the name of a designated beneficiary. (2) A taxpayer may elect to contribute all or a portion of a refund of personal income tax to an account that has been established under ORS 178.335 by direct deposit to the financial institution managing the account. The amount elected to be contributed by the taxpayer must be at least $25 and may be applied as a contribution only for the tax year in which the refund is issued. (3) The election to contribute all or a portion of a refund shall be made on a form prescribed by the department and filed with the taxpayer’s tax return for the tax year or at such other time and in such other manner as the department may prescribe by rule. The department shall prescribe by rule the maximum number of accounts to which a taxpayer may elect to contribute a portion of the refund. (4) The election to contribute all or a portion of a refund may not be changed or revoked. (5) The election to contribute all or a portion of a refund shall be void, and no portion of the refund may be contributed to an account that has been established under ORS 178.335, if: (a) The taxpayer’s refund is offset to pay amounts owed by the taxpayer; or (b) The taxpayer’s refund is less than the total of the following: (A) The contribution elected in subsection (2) of this section; (B) Payments of tax as provided in ORS 316.583 that accompany the return; (C) All contributions to charitable and governmental entities designated by means of a checkoff as provided in ORS 305.745; and (D) All contributions to political parties designated by means of a checkoff as provided in ORS 305.754. [2011 c.527 §2; 2019 c.316 §2]
OR Rev Stat § 305.800 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.800 - Taxpayer Advocate.

(1) The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes and procedures available for the resolution of problems related to tax programs or debt collection programs administered by the department. The Director of the Department of Revenue shall select the Taxpayer Advocate and the employees of the office, who may include employees of the department and residents of this state with knowledge of taxation. (2) The office shall assist taxpayers in: (a) Obtaining easily understandable tax information and information about department policies and procedures, including information on audits, collections and appeals; (b) Answering questions about preparing and filing returns with the department; and (c) Locating documents filed with or payments made to the department by taxpayers. (3) The office may also: (a) Receive and evaluate complaints of improper, abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service; (b) Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director; (c) Provide expeditious service to taxpayers whose problems are not resolved through ordinary channels; (d) Collaborate with department personnel to resolve the most complex and sensitive taxpayer problems and to identify and resolve systemic problems experienced by taxpayers; (e) Report to the director if, in the determination of the office, the department is administering a law improperly; (f) Participate and represent taxpayers’ interests and concerns in planning meetings, reviewing instructions and formulating department policies and procedures; (g) Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints; (h) Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department; (i) Issue orders to the department as described in ORS 305.801; and (j) Perform other functions that relate to taxpayer assistance as prescribed by the director. (4) Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office. [2021 c.555 §2]
OR Rev Stat § 305.801 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.801 - Authority of Taxpayer Advocate to issue order to department.

(1) As used in this section, "significant hardship" means a circumstance in which: (a) Adverse action against a taxpayer by the Department of Revenue is imminent; (b) The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or (c) Other conditions exist as described by the department by rule. (2) In addition to any other taxpayer relief provided by law, the Taxpayer Advocate may issue an order to the department to cease any action, take any action or refrain from taking any action with respect to a taxpayer, as allowed by law, if the Taxpayer Advocate determines that a taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the state’s tax laws are being administered by the department. A taxpayer need not make a formal written request prior to the issuance of an order concerning the taxpayer under this section. (3)(a) The Taxpayer Advocate may issue an order under this section only as an extraordinary remedy in circumstances where the Taxpayer Advocate determines that the department is not following applicable administrative rules or guidance related to department policies or procedures. (b) An order issued under this section is limited to providing relief related to department policies or procedures and may not address the merits of a taxpayer’s tax liability or substitute for informal conference procedures or normal administrative or judicial proceedings for the review of a tax assessment, refund denial, collection action or other department action. (c) Any order issued by the Taxpayer Advocate under this section may be reviewed by the Director of the Department of Revenue or the deputy director and may be modified or rescinded only by the Taxpayer Advocate, the director or the deputy director. A written explanation of the reasons for any modification or rescission of an order by the director or deputy director shall be provided to the Taxpayer Advocate. (4) An appeal may not be taken from an order issued by the Taxpayer Advocate under this section or from any modification or rescission of an order by the director or deputy director. (5) All orders issued under this section, along with any related taxpayer information, are considered particulars of a return, as defined in ORS 314.835, and may not be disclosed by the department, except as otherwise provided in ORS 314.835 or 314.840 or other applicable law. [2021 c.555 §3]
OR Rev Stat § 305.802 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.802 - Report to Legislative Assembly.

(1) Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS 192.245, to a committee of the Legislative Assembly related to revenue regarding the operation of the office. (2) The report required under this section shall include, for the two calendar years immediately proceeding: (a) The number of and description of taxpayer complaints received by the office. (b) Actions taken to resolve complaints made to the office. (c) Evaluations by taxpayers of the quality of service provided by the department. (d) Operational issues or other barriers that office staff perceive as preventing equitable and fair collection of taxes. (e) Recommendations to policymakers on administrative efficiencies related to Oregon tax law. (f) Recommendations to policymakers on the effectiveness of the Taxpayer Advocate program in removing obstacles to taxpayer compliance with the tax system. [2021 c.555 §3a]
OR Rev Stat § 305.803 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.803 - Rulemaking by department.

The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxpayer Advocate. [2021 c.555 §4]
OR Rev Stat § 305.804 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.804 - Duty of tax professional to notify department of breach of security.

(1) As used in this section: (a) "Breach of security," "consumer" and "personal information" have the meanings given those terms in ORS 646A.602. (b) "Tax professional" means: (A) A tax preparer or tax consultant licensed or certified under ORS 673.605 to 673.740; (B) An attorney; (C) A certified public accountant; (D) An enrolled agent; or (E) Any other licensed professional. (2) Within five days of discovering a breach of security or having reason to believe that a breach of security has occurred, or within a time frame established by the Department of Revenue by rule in instances in which complete information listed in subsection (3) of this section is not immediately available to a tax professional, a tax professional shall notify the department of the breach of security, if: (a) The tax professional receives notice of or has reason to know that the breach of security has occurred; (b) The breach of security compromises personal information of a consumer; (c) The tax professional, for valuable consideration, has prepared a tax return or advised or assisted in the preparation of a tax return for the consumer or an entity with which the consumer is associated; and (d) The tax professional obtained the personal information that is the subject of the breach of security in the course of preparing a tax return or advising or assisting in the tax return’s preparation. (3) The notification required by this section shall include the name, address and tax identification number of the consumer whose personal identification is compromised. [2021 c.353 §2]
OR Rev Stat § 305.806 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.806 - Posting of information about debtors with delinquent tax debt on department website.

(1) The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances: (a) The debtor is not in a department-approved payment plan under ORS 305.890; (b) The debtor is not in an open bankruptcy; (c) The debtor is not appealing the debt in good faith; (d) The debtor is not in an agreement approved by the department to resolve payment of the debt under ORS 305.150 or 305.155; (e) The unpaid balance owed by the debtor, including tax, penalty and interest is greater than $50,000; or (f) The department has issued a warrant for collection of the debt under ORS 267.385, 314.430, 316.207, 320.080, 321.570 or 323.390. (2) For purposes of posting debtor information pursuant to this section and notwithstanding ORS 314.835, the department may disclose the following: (a) The debtor’s name, including other names or aliases associated with the identity of the debtor; (b) The name of a liable officer, if the debtor is a business; (c) The debtor’s current city and state of residence; (d) A lien identification number for the debt; (e) The type of debt; and (f) The current amount due from the debtor. (3) Within 14 days of the resolution of any debt about which information is posted online, the department shall remove information related to the debt from the department’s website or otherwise indicate debt was resolved in full. (4) Notwithstanding the disclosure allowed under subsection (2) of this section, any information contained in the department’s systems that is used in making debtor information available online remains subject to any applicable confidentiality protections provided by law and is exempt from public records disclosure. [2019 c.336 §2]
OR Rev Stat § 305.810 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.810 - Verification of return, statement or document filed under tax laws.

Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall: (1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or (2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]
OR Rev Stat § 305.815 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.815 - False return, statement or document prohibited.

No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter. [Formerly 306.420; 1997 c.84 §3]