reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.498 - Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.

(1) The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit as magistrates of the magistrate division at locations within the state as the judge shall determine.
(2) An individual who is appointed as a tax court magistrate shall be a citizen of the United States and a resident of this state and competent to perform the duties of the office.
(3) A full-time, part-time or temporary magistrate shall perform such duties as the judge of the tax court or presiding magistrate may direct.
(4)(a) Before entering on the duties of office, each individual employed as a tax court magistrate shall take and subscribe to an oath or affirmation that the individual:
(A) Will support the Constitutions of the United States and of this state and faithfully and honestly discharge the duties of the office.
(B) Does not hold, and while the individual is a magistrate will not hold, a position under any political party.
(b) The oath or affirmation shall be filed in the office of the Secretary of State.
(5) An individual while a magistrate may hold another office or position of profit or pursue another calling or vocation unless holding the office or position or pursuing the calling or vocation:
(a) Is inconsistent with the expeditious, proper and impartial performance of the duties of a magistrate; or
(b) Would interfere with the ability of the magistrate to perform fully the duties of the magistrate’s position.
(6) The judge of the tax court may appoint one of the magistrates as presiding magistrate.
(7) A tax court magistrate and other officers and employees of the magistrate division of the tax court appointed under a personnel plan established by the Chief Justice of the Supreme Court of Oregon are state officers or employees in the exempt service and not subject to ORS chapter 240. However, an officer or employee shall have the right to be dismissed only for just cause after hearing and appeal. [1995 c.650 §2; 2011 c.309 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.505 - Magistrate division records; statistical reports.

(1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued.
(2) At the time of preparation biennially of consolidated budgets for submission to the Legislative Assembly under ORS 8.125, the State Court Administrator shall prepare and submit to the Legislative Assembly general statistical information as to the amount of time required by the tax court magistrate division to reach its decisions. [1995 c.650 §5a; 2005 c.94 §23]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.525 - Notice to taxpayer of right to appeal.

At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 to 305.560. [1961 c.533 §29; 1977 c.870 §54; 1995 c.650 §64; 1997 c.541 §§66,67; 2023 c.29 §5]
Note:
The amendments to 305.525 by section 5, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
At the same time that a notice of assessment, letter of refund denial or determination or an order of the board of property tax appeals is given to any taxpayer, the Department of Revenue or board of property tax appeals, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 to 305.560.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.

(1)(a) Any person, including a county assessor or county tax collector aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 to 305.560.
(b) Except for an appeal brought by a county assessor or county tax collector, the order being appealed under this subsection must affect the person or the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.
(2) A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS 305.620 may appeal to the tax court as provided in ORS 305.620. [1977 c.870 §13; 1983 c.605 §3; 1983 c.749 §3; 1991 c.459 §29; 1993 c.18 §65; 1995 c.650 §24; 1997 c.541 §75; 1997 c.826 §§4,5; 1999 c.21 §11; 1999 c.340 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.575 - Authority of tax court to determine deficiency.

In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265, the tax court has jurisdiction to determine the correct amount of deficiency, even if the amount so determined is greater or less than the amount of the assessment determined by the Department of Revenue, and even if determined upon grounds other or different from those asserted by the department, provided that claim for such additional tax on other or different grounds is asserted by the department before or at the hearing or any rehearing of the case before the tax court. In the event such other or different grounds are asserted by the department, the opposing party shall be allowed additional time, not less than 10 days, within which to amend or otherwise plead thereto, which additional time, however, may be waived by stipulation of the parties. The order of the tax court shall be sufficient for the collection by the department of the entire amount found by the court to be owing and due. [1977 c.870 §21; 1995 c.650 §30]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.

(1) The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning:
(a) The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of government.
(b) The authorized uses of the proceeds of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.
(2) A petition filed with the regular division of the Oregon Tax Court pursuant to ORS 305.583, 305.585, 305.587 or 305.589 shall have priority over all other cases pending before the regular division and shall be heard and decided as soon after coming to issue as is reasonably possible. [1991 c.459 §25; 1999 c.340 §8; 2003 c.195 §19]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.585 - Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing.

(1) A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI of the Oregon Constitution apply to a tax, fee, charge or assessment of another local government unit if the boundaries of both units include common territory and if the petitioning local government unit will lose or has lost revenue because of the tax, fee, charge or assessment that is the subject of the petition.
(2) The petitioner shall file a petition with the clerk of the tax court at its principal office in Salem, Oregon. The petition shall name the local government unit that imposes the tax, fee, charge or assessment as respondent. Such filing in the tax court shall constitute the perfection of the petition. The clerk of the tax court shall serve the respondent local government unit by mailing a copy of the petition to the recording officer or chief administrative officer of the local government unit. The clerk also shall serve a copy of the petition upon the Oregon Department of Justice.
(3) The petition shall state the facts and grounds upon which the petitioner contends that the tax, fee, charge or assessment at issue is not subject to the limits of section 11b, Article XI of the Oregon Constitution. The case shall proceed thereafter in the manner provided for appeals concerning ad valorem property tax assessments. ORS 305.405 to 305.494 shall apply to such actions.
(4) The petition shall be filed not later than 30 days after the date the respondent local government unit filed its certificate required under ORS 310.060 with the county assessor. [1991 c.459 §26a; 1995 c.79 §111; 1995 c.650 §74; 1999 c.340 §10; 2005 c.225 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.

(1) As used in this section:
(a) "Capital construction" has the meaning given that term in ORS 310.140.
(b) "Capital costs" has the meaning given that term in ORS 310.140.
(c) "Capital improvements" has the meaning given that term in ORS 310.140.
(2) The Legislative Assembly finds that, when general obligation bonds are issued by a government unit to finance capital costs or to finance the costs of capital construction or capital improvements, subjecting the taxes imposed to pay the principal and interest on that bonded indebtedness to the limits of Article XI, section 11b (1), of the Oregon Constitution, reduces the credit quality of the bonds, injures bondholders and increases the cost of borrowing for all local governments in Oregon. The Legislative Assembly also finds that it is in the best interests of the State of Oregon and local governments in Oregon to ensure that, if a local government body expends proceeds from the bonds for other than capital costs, capital construction or capital improvements, whichever is an authorized use of proceeds of the bonds, the holders of the bonds, who are innocent with regard to the expenditure, will not suffer impairment of their security and interest in the bonds as a result.
(3) It is the policy of the State of Oregon and a matter of statewide concern that, notwithstanding ORS 305.587 (1) and 305.589 (8), if in a proceeding commenced under ORS 305.583 or 305.589, the Oregon Tax Court finds that the proceeds of general obligation bonds issued for capital construction or capital improvements as defined in Article XI, section 11 (13), of the Oregon Constitution, or general obligation bonds issued for capital costs, as defined in Article XI, section 11L, of the Oregon Constitution, have been expended for purposes other than capital costs or the costs of capital construction or capital improvements, the court shall endeavor, to the fullest extent practicable and consistent with equitable principles, to fashion a remedy that does not impair the security or value of the bonds to the bondholders and does not prejudice the ability of the local government body to satisfy its obligations under the bonds.
(4) In addition, the court shall fashion any remedy in a manner that takes into account the financial capacity and practical alternatives available to the local government body, and shall ensure that the remedy is proportional to, and restricted to correcting the amount of, any unlawful expenditure of bond proceeds. To the fullest extent possible, the court shall avoid any remedy that either invalidates, in whole or in part, the bonds or taxes levied or to be levied for payment of the bonds, or that makes any amount of the bonds for which the proceeds lawfully were expended subject to the limits of Article XI, section 11b (1), of the Oregon Constitution. [1997 c.171 §5; 2013 c.491 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.591 - Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied.

(1) If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to a tax on property, the court may order the assessor, tax collector or other appropriate public official to impose or collect that tax without regard to that portion of section 11b, Article XI of the Oregon Constitution the court determines to be inapplicable.
(2) When so ordered by a court, the assessor, tax collector or other public official shall take all necessary action to impose or collect the tax in compliance with the order of the court.
(3) Appeal of a decision of a court that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to any tax shall not operate to stay any order of the court directing a public official to collect the tax without regard to the provisions of all or part of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §28]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.605 - Application of tax laws within federal areas in state.

Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state. [Formerly 306.240]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.

(1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes sought to be collected by such action shall be conclusive proof of that authority.
(2) The Attorney General of Oregon, and collection agencies when employed as provided by ORS 825.508, are empowered to bring action in the courts of other states to collect taxes legally due the State of Oregon.
(3) As used in this section, "taxes" includes:
(a) Tax assessments lawfully made whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.
(b) Penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
(4) The Oregon Tax Court shall not have jurisdiction over actions brought pursuant to this section. [Formerly 306.250; subsection (4) enacted as 1961 c.533 §54; 1967 c.178 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.

(1) The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of engaging in the offset of federal tax refunds or other federal payments in payment of liquidated state debt or of amounts payable by a transferee under ORS 311.695 and the offset of state tax refunds or other state payments in payment of liquidated federal debt.
(2) The director may pay a fee charged by the federal government for the processing of an offset request. The fee may be deducted from amounts remitted to the state by the federal government pursuant to an intergovernmental reciprocal agreement. The amount of the fee charged by the federal government shall be added to the debt, interest and penalties or to the amounts payable under ORS 311.695, as applicable, owed by the debtor to the state.
(3) The Department of Revenue may by rule establish a fee to be charged to the federal government for the provision of state offset services.
(4) All moneys received by the department in payment of charges made pursuant to subsection (3) of this section shall be deposited in a department miscellaneous receipts account established under ORS 279A.290. [2001 c.28 §3; 2003 c.794 §254; 2009 c.797 §8; 2011 c.476 §1; 2011 c.723 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.615 - Apportionment of moneys received from United States in lieu of property taxes.

The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be apportioned if they were levied. [Formerly 306.180]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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 $250,000 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; 2022 c.82 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.686 - Collection and maintenance of self-reported taxpayer demographic data.

(1) The Department of Revenue shall:
(a) Ensure that all data collected pursuant to ORS 316.366 is used only for the purposes described in ORS 305.687 and 316.366.
(b) Maintain and store data collected pursuant to ORS 316.366 separately from other information provided on tax returns filed under ORS chapter 316, and provide that the data is accessible only to the following:
(A) Research section staff of the department.
(B) Other department staff that are assigned to process the data and process or program the underlying systems for the data collection schedule, but only to the extent necessary for that purpose.
(C) The staff of the Legislative Revenue Office.
(D) The division of the Oregon Department of Administrative Services that serves as office of economic analysis.
(c) Maintain records sufficient to verify that Department of Revenue personnel having access to data collected pursuant to ORS 316.366 are limited to those personnel listed in paragraph (b)(A) and (B) of this subsection and sufficient to ensure compliance with this subsection.
(2) Tax practitioners and tax preparation software vendors may use and retain data collected pursuant to ORS 316.366 only to the extent necessary to assist taxpayers in the preparing and filing of returns required under ORS chapter 316 and may not use the data, or allow it to be used, for any other reason.
(3) Notwithstanding any intergovernmental reciprocal agreements entered into by the Department of Revenue, the department may not allow the Internal Revenue Service access to the data collected under ORS 316.366. [2023 c.563 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.687 - Use and presentation of demographic data by department.

(1) The Department of Revenue shall use data collected on the data collection schedule required under ORS 316.366 to the extent feasible, to inform:
(a) The development of racial impact statements;
(b) The analysis of proposed administrative rules and budget requests; and
(c) The response by the department to certain requests for information from the Legislative Assembly.
(2) If the Department of Revenue, the Legislative Revenue Officer or the Oregon Department of Administrative Services includes data collected under ORS 316.366 in a report or as other output, the data shall be presented only in aggregated and anonymized form. [2023 c.563 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.688 - Implementation of data collection schedule; rules.

(1) The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 to income tax returns filed for the 2024 tax year.
(2) The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt policies and procedures for the implementation of the use of the schedule. [2023 c.563 §8]
Note:
Sections 3, 5 and 6, chapter 563, Oregon Laws 2023, provide:
Sec. 3.
Sections 4 to 8 of this 2023 Act are added to and made a part of ORS chapter 305. [2023 c.563 §3]
Sec. 5. Report on administration of data collection schedule.
Not later than September 15 of each year, beginning in 2024, the Department of Revenue shall report, in the manner provided in ORS 192.245, on the status of the development and implementation of the data collection schedule required under section 2 of this 2023 Act [316.366] and on the use of the data collected, to an appropriate committee or interim committee of the Legislative Assembly related to information management and technology. The report required by this section shall include an update of the effectiveness of measures undertaken by the department to ensure data security. The report shall address the prevention of any sharing of data collected pursuant to section 2 of this 2023 Act:
(1) Within the department, between research staff and audit and collection staff.
(2) Between the department and the Internal Revenue Service.
(3) Between tax practitioners and commercial interests.
(4) Between tax preparation software vendors and commercial interests. [2023 c.563 §5]
Sec. 6.
Section 5 of this 2023 Act is repealed on January 2, 2029. [2023 c.563 §6]
2023 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 December 31, 2022. [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; 2022 c.83 §16; 2023 c.171 §16]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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]
2023 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]
2023 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]