reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.822 - Prohibition on state or local tax on Internet access.

(1) As used in this section:
(a) "Internet" means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.
(b) "Internet access" means a service that enables users to access content, information, electronic mail or other services offered over the Internet. "Internet access" does not include telecommunications services or cable services.
(c) "Tax" means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. "Tax" does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge.
(2) This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001. [2001 c.741 §1]
Note:
305.822 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.823 - Local government tax on telephone services prohibited.

A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27]
Note:
305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.

(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments.
(2) In carrying out its duties under this section, the Department of Revenue shall have access to the records and dockets of those courts charged with the duty to transfer moneys to the department under ORS 153.633, 153.645, 153.650 and 153.657.
(3) The Department of Revenue may retain from the funds transferred under ORS 153.633, 153.645, 153.650 and 153.657 an amount not to exceed two percent annually for its actual costs of collection and disbursement of funds under this section, including the cost of all examinations, investigations and searches, and of all traveling and other expenses in connection therewith. The department shall deposit the net amount of moneys in the suspense account described in subsection (1) of this section into the Criminal Fine Account.
(4) All judicial, municipal and county officers shall cooperate with the Department of Revenue with respect to the collections, searches and investigations and shall furnish the Department of Revenue with any information contained in any of the records under their respective custodies relating thereto.
(5) The Department of State Police shall cooperate in the investigation of fines, penalties and forfeitures. [Formerly 178.080; 1983 c.763 §53; 1987 c.905 §19a; 2001 c.829 §6; 2005 c.700 §8; 2011 c.597 §131; 2017 c.139 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.840 - Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.

Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form to the taxpayer unless the statute specifically provides for such mailing. Where a taxpayer requests the assessor to mail the form to the taxpayer, or when the assessor voluntarily mails the form, the assessor does not undertake the responsibility for actual receipt by the taxpayer of the form, and no estoppel applies against the assessor if the taxpayer does not receive the form. [1973 c.402 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.842 - Application of Internal Revenue Code to certain property tax laws.

(1) As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140 and 310.800, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2022.
(2) As used in ORS 311.666, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2022, including amendments that take effect after that date. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.845 - Remedies exclusive.

The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear that such remedies were available. [1977 c.870 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.850 - Use of collection agency.

(1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or 323 or ORS 320.005 to 320.150 and any other tax laws administered by the Department of Revenue. The director may engage the services of a collection agency by entering into an agreement to pay reasonable charges on a contingent fee or other basis.
(2) The director shall cause to be collected, in the same manner as provided in subsection (1) of this section, assessments, taxes and penalties due under ORS chapter 656. All amounts collected pursuant to this subsection shall be credited as provided in ORS 293.250.
(3) The director may assign to the collection agency, for collection purposes only, any of the taxes, penalties, interest and moneys due the state.
(4) The collection agency may bring such action or take such proceedings, including but not limited to attachment and garnishment proceedings, as may be necessary. [1981 c.705 §6; 1983 c.541 §5; 1985 c.816 §39; 1987 c.843 §19; 1997 c.99 §50; 2003 c.804 §65; 2005 c.94 §28]
Note:
305.850 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note:
Sections 22 and 48, chapter 538, Oregon Laws 2017, provide:
Sec. 22. Oregon Reinsurance Program exempt.
The Oregon Reinsurance Program established in section 18 of this 2017 Act shall be exempt from any and all taxes assessed by the State of Oregon. [2017 c.538 §22]
Sec. 48.
Sections 18 to 22, chapter 538, Oregon Laws 2017, are repealed on January 2, 2028. [2017 c.538 §48; 2019 c.2 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.860 - Statement of rights of taxpayers; distribution.

(1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms:
(a) The rights of a taxpayer and the obligations of the Department of Revenue during an audit;
(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals;
(c) The procedures for filing and processing refund claims and filing of taxpayer complaints; and
(d) The procedures which the department may use in enforcing the provisions of the laws of this state.
(2) The statement prepared in accordance with subsection (1) of this section shall be distributed by the Director of the Department of Revenue to all taxpayers upon request. The director shall inform taxpayers of their rights in a brief explanatory statement included in all billing or collection notices, all notices of assessment or deficiency and all notices of refund adjustment or denial sent to the taxpayer. [1989 c.625 §67; 1995 c.650 §112]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.865 - Taxpayer rights.

Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895. [1989 c.625 §69; 2003 c.46 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.870 - Personnel evaluation not based on amount of taxes collected.

In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar amounts of taxes collected as its primary evaluation criterion. [1989 c.625 §68]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.875 - Rights of taxpayer in meeting or communication with department.

In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer:
(1) The right to an explanation, by an officer or employee of the department before or during the meeting of:
(a) The audit, conference or meeting process and the taxpayer’s rights under such process; and
(b) The collection process and the taxpayer’s rights under such process.
(2) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer’s own equipment, and at the taxpayer’s own expense.
(3) If the department makes an audio recording of the meeting, the taxpayer has the right to advance notice of the recording and a copy of the recording upon request. The taxpayer shall reimburse the department the reasonable cost of the copy.
(4) The right to consult with an attorney, certified public accountant, enrolled agent, or an other person permitted to represent a taxpayer at any meeting before the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person. This subsection does not apply to a meeting initiated by an administrative subpoena.
(5) The right to be represented by anyone who is permitted to represent the taxpayer before the department, as provided under ORS 305.239 and 305.245.
(6) The right not to be present, if represented, at the meeting unless subpoenaed by the department pursuant to ORS 305.190, or other laws of this state. [1989 c.625 §70; 1995 c.650 §112a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.880 - Waiver of interest or penalty when department misleads taxpayer.

A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.885 - Right of clear explanation.

A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.

(1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such liability.
(2) Except as otherwise provided in this section, any agreement entered into by the director under this section shall remain in effect for the term of the agreement.
(3) The director may terminate any agreement entered into by the director under this section if:
(a) Any information that the taxpayer provided to the director prior to the date the agreement was entered into was inaccurate or incomplete; or
(b) The director believes that collection of any tax to which an agreement under this section relates is in jeopardy.
(4) If the director makes a determination that the financial condition of the taxpayer with whom the director has entered into an agreement under this section has significantly changed, the director may alter, modify or terminate the agreement. Action may be taken by the director under this subsection only if:
(a) Notice of such determination is provided to the taxpayer within 30 days prior to the date of such action; and
(b) Such notice includes the reasons why the director believes a significant change in the financial condition of the taxpayer has occurred.
(5) The director may alter, modify or terminate an agreement entered into by the director under this section in the case of the failure of the taxpayer to:
(a) Pay any installment at the time such installment payment is due under such agreement;
(b) Pay any other tax liability at the time such liability is due; or
(c) Provide a financial condition update as requested by the director. [1989 c.625 §73; 2003 c.46 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant.

(1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 as provided in ORS 314.430, 320.080, 321.570, 323.390, 323.610, 324.190 and 475C.688.
(2) At least 30 days before issuing a warrant for collection of any tax collected by the department or any amount payable under ORS 311.695, the department shall send the taxpayer or transferee a written notice and demand for payment. The notice shall:
(a) Be sent by mail, addressed to the taxpayer or transferee at the taxpayer’s or transferee’s last-known address.
(b) Inform the taxpayer or transferee that, even if the taxpayer or transferee is compliant with an installment agreement between the taxpayer or transferee and the department and is in communication with the department, if the tax or any portion of the tax or the amount payable under ORS 311.695 is not paid within 30 days after the date of the notice and demand for payment, a warrant may be issued and recorded as provided in ORS 314.430, 320.080, 321.570, 323.390, 323.610, 324.190 and 475C.688.
(c) Describe in clear nontechnical terms the legal authority for the warrant.
(d) Contain the name, office mailing address and office telephone number of the person issuing the warrant and advise the taxpayer or transferee that questions or complaints concerning the warrant, other than liability for the underlying tax or amount payable under ORS 311.695, may be directed to that person.
(e) Include alternatives available to the taxpayer or transferee that would prevent issuance of the warrant.
(f) Inform the taxpayer that certain types of income are exempt from garnishment.
(g) Inform the taxpayer or transferee of possible consequences to the taxpayer or transferee of noncompliance, and of issuance of a warrant, including garnishment of wages or bank accounts and seizure and sale of real or personal property. [1989 c.625 §74; 2011 c.389 §7; 2011 c.723 §25; 2015 c.643 §4; 2015 c.699 §16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.990 - Criminal penalties.

(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.
(2) Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.
(3) Any public officer who neglects or refuses to perform any of the duties imposed on the public officer by law as to the assessment, levying or collection of taxes commits a Class A misdemeanor.
(4) Violation of ORS 305.815 is a Class A misdemeanor.
(5) Violation of ORS 305.260 is a Class A misdemeanor. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.992 - Civil penalty for failure to file return for three consecutive years.

(1) If any returns required to be filed under ORS 320.400 to 320.490, 475C.670 to 475C.734 or 803.203 or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, there shall be a penalty for each year of 100 percent of the tax liability determined after credits and prepayments for each such year.
(2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265 (13), 314.400, 323.403, 323.585 or 475C.722 may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.994 - Civil penalties imposed on financial institution.

(1) In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty:
(a) Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department to administer the data match system, if:
(A) The failure or noncompliance causes the department to be unable to identify whether a delinquent debtor holds an account at the financial institution; and
(B) The financial institution does not remedy the failure or noncompliance within 30 days after the department provides notice of failure or noncompliance to the financial institution.
(b) If the department has imposed a penalty on a financial institution for failure or noncompliance under paragraph (a) of this subsection, of up to $1,000 on the financial institution for each month that the financial institution does not remedy the failure or noncompliance.
(c) Of up to $2,500 on any person for violation of ORS 305.088.
(d) Of up to $1,000 on any person for violation of ORS 305.091.
(2) Civil penalties under this section shall be imposed in the manner provided by ORS 183.745.
(3) All civil penalties recovered under this section shall be paid into the State Treasury and credited to the General Fund and are available for general governmental expenses.
(4) In addition to any other liability or penalty provided by law, violation of ORS 305.091 by an officer or employee of the State of Oregon is a Class C felony. An officer or employee of the State of Oregon who violates ORS 305.091 shall be dismissed from office and may not hold any public office with the State of Oregon for a period of five years from the date of dismissal. [2017 c.644 §6]
Note:
305.994 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 306 - Property Taxation Generally › Section 306.005 - Property tax law definitions applicable in charter counties.

As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires:
(1) "Assessor" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state.
(2) "Clerk" or "county clerk" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state.
(3) "Court" or "county court" includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state.
(4) "Sheriff" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state.
(5) "Tax collector" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state.
(6) "Treasurer" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state. [1963 c.238 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 306 - Property Taxation Generally › Section 306.040

[Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 306 - Property Taxation Generally › Section 306.113 - Legislative findings.

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding. [1997 c.782 §1]
Note:
306.113 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 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 306 - Property Taxation Generally › Section 306.115 - General supervision over property tax system; correction of assessment or tax rolls.

(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section.
(2) The department may order a change or correction to the assessment or tax roll for the current tax year applicable to all real or personal property of the same class or in the same area if the order of the department is mailed not later than October 15 of the current tax year.
(3) The department may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if for the year to which the change or correction is applicable the department discovers reason to correct the roll which, in its discretion, it deems necessary to conform the roll to applicable law without regard to any failure to exercise a right of appeal.
(4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the department may determine whether any of the conditions specified in subsection (3) of this section exist in a particular case. If the department determines that one of the conditions specified does exist, the department shall hold a conference to determine whether to order a change or correction in the roll.
(5) For purposes of this section, "current tax year" means the tax year in which the need for the change or correction is brought to the attention of the department.
(6) The remedies provided under this section are in addition to all other remedies provided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42; 1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 306 - Property Taxation Generally › Section 306.120 - Uniform methods of assessment and collection; continuing study of equalization.

The Department of Revenue shall:
(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.
(2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties. [Amended by 1997 c.541 §94; 2023 c.29 §9]
Note:
The amendments to 306.120 by section 9, 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.
The Department of Revenue shall:
(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.
(2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties.