reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.145 - When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.

(1) The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment or has received an incorrect refund because:
(a) An employee of the department or of a county tax collector acting in an official capacity, who had knowledge of the necessary facts, misled the taxpayer either by some erroneous factual representation or by a course of dealing or conduct;
(b) The taxpayer relied on the misleading factual representation or conduct; and
(c) The taxpayer failed to make a timely payment or has received an incorrect refund by reason of the taxpayer’s reliance on the information or course of conduct.
(2) Notwithstanding the provisions of subsection (1) of this section, interest may not be waived after the appeal period for a final determination has expired.
(3) The Department of Revenue may, in its discretion, upon good and sufficient cause, according to and consistent with its rules and regulations, upon making a record of its reason therefor, waive, reduce or compromise any tax balance of $50 or less or any part or all of the interest provided by the laws of the State of Oregon that are collected by the Department of Revenue.
(4) The department may establish by rule instances in which the department may, in its discretion, waive any part or all of penalties provided by the laws of the State of Oregon that are collected by the department. Rules adopted under this subsection are limited to the waiver or reduction of penalties in cases where:
(a) Good and sufficient cause exists for the actions of a taxpayer that resulted in the imposition of a penalty;
(b) The actions of a taxpayer that resulted in the imposition of a penalty constitute a first-time offense on the part of the taxpayer; or
(c) The actions of the department enhance long-term effectiveness, efficiency or administration of the tax system. [1965 c.293 §1; 1971 c.611 §1; 1985 c.761 §8; 1987 c.477 §1; 1995 c.650 §108; 2005 c.136 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.150 - Closing agreements.

(1) The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person or estate for whom the person acts, for any taxable period open to adjustment under the pertinent statutes of limitation, in respect of any revenue measure which the department is required to administer.
(2) Such agreement shall be final and conclusive on the date agreed to, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, the question, issue or case shall not be reopened as to the matters agreed upon, and, in any action, suit or proceeding, such agreement, or any determination, assessment, collection, refund, abatement or credit made in accordance therewith shall not be annulled, modified, set aside or disregarded. [Formerly 306.720; 1969 c.520 §26]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.157 - Extending statutory periods of limitation.

(1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired.
(2) The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360. [2003 c.168 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.160 - Reports from public officers.

The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes and public revenues, or the disbursement of public funds, reports and statements in such forms as the department may prescribe, as to any matter deemed material and relevant to the attainment of uniformity in the assessment and collection of taxes and public revenues. [Formerly 306.160]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly.

The Department of Revenue:
(1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made.
(2) Shall report to the Legislative Assembly, at each odd-numbered year regular session, the total amount of taxes collected in the state for state, county and municipal purposes.
(3) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed.
(4) Shall recommend to the Legislative Assembly at each odd-numbered year regular session such amendments of the Constitution or laws as may seem necessary to remedy injustice or irregularity in taxation, or to facilitate the assessment and collection of public taxes and revenues. [Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.

(1) For the purposes of out-of-state collections, a tax warrant shall have the effect of a judgment as provided by ORS 205.125 and 314.430. However, if the laws of another state require a judgment issued by a court for the purposes of executing creditor’s remedies in that state, the Department of Revenue may obtain a judgment based upon a tax warrant as provided in this section.
(2) The department shall give 30 days’ written notice to any person subject to a warrant for the collection of taxes, penalties or interest of its intention to obtain a judgment in the Oregon Tax Court. Such notice shall be given by either certified or registered mail. The person subject to the warrant shall have 30 days from the date of mailing of the notice to:
(a) Pay the amount of taxes, penalties and interest due; or
(b) File a complaint in the Oregon Tax Court contesting the validity of the warrant.
(3) If the amount due is not paid or an appeal to the Oregon Tax Court is not made within 30 days from the date of mailing of the notice, the department may petition the Oregon Tax Court to enter a judgment in the amount indicated in the warrant plus interest.
(4) Upon a showing by the department, by affidavit or otherwise, that the department has complied with the provisions governing the issuance of a warrant and the provisions of this section, the Oregon Tax Court shall enter a judgment against the person subject to the warrant in the amount indicated in the warrant plus interest.
(5) Appeals from judgments issued under subsection (4) of this section shall be made in the manner provided for appeal of a judgment of the Oregon Tax Court. [1989 c.423 §2; 1995 c.53 §1; 1995 c.650 §109]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.

(1) The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided in this section.
(2) Certification of warrants for unpaid taxes by the Director of the Department of Revenue, or the representative of the director, entitles the warrants to be filed and no other certification or acknowledgment is necessary.
(3) If a warrant described in subsection (1) of this section is presented to the Secretary of State for filing, the Secretary of State shall cause the warrant to be marked, held and indexed in accordance with the provisions of ORS 79.0519 as if the warrant were a financing statement within the meaning of ORS chapter 79.
(4) If a certificate of release, cancellation or satisfaction of any warrant is presented to the Secretary of State for filing, the Secretary of State shall:
(a) Cause a certificate of release to be marked, held and indexed as if the certificate were a termination statement within the meaning of ORS 79.0512.
(b) Cause a certificate of cancellation or satisfaction to be held, marked and indexed as if the certificate were a release of collateral within the meaning of ORS 79.0512. [Formerly 314.432; 2001 c.445 §172]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.184 - Certificate of outstanding warrants; fee; rules.

(1) Upon request of any person, the Secretary of State shall issue a certificate showing whether there is on file in the Office of the Secretary of State, on the date and hour stated therein, any warrant described in ORS 305.182 (1), or certificate or notice affecting any warrant naming a particular person, and if a notice or certificate is on file, giving the date and hour of its filing. All financing statements and statements of assignment, if any, filed pursuant to ORS chapter 79 for a particular debtor whose name is identical to the particular person named in the warrant shall be shown on this certificate. The uniform fee for such a certificate for a particular person shall be prescribed by the Secretary of State by rule. If the request for the certificate is in writing and not in the standard form prescribed by the Secretary of State, an additional fee shall be prescribed. Upon request, the Secretary of State shall furnish a copy of any warrant or notice or certificate affecting a warrant for a fee per page, the fee to be as prescribed by the Secretary of State by rule. No fee prescribed under this subsection shall exceed $5.
(2) Notwithstanding the provisions of ORS 79.0525 or subsection (1) of this section, relating to the time and manner of the payment of fees to the Secretary of State, the fee for filing and indexing each warrant described in ORS 305.182 (1) shall be charged and collected in the same manner as provided in ORS 205.395 for payment by a state agency of fees due to the county clerk for recording warrants. [Formerly 314.434; 2001 c.445 §173]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.190 - Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena.

(1) Subject to ORS 305.390 and 305.392, the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of Revenue, may subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper.
(2) If any person disobeys any subpoena of the director, or refuses to testify when required by the director, the department may apply to the Oregon Tax Court for an order to the person to produce the books and papers or attend and testify, or otherwise comply with the demand of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to appear before the court in the county in which the person resides or has a place of business on such date as the court shall designate in its order and show cause why the person should not comply with the demand of the department. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Upon failure of such person to show cause for noncompliance, the court shall make an order requiring the person to comply with the demand of the department within such time as the court shall direct. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state.
(3) ORS 305.420 (4) applies to the issuance of a subpoena under this section. [Formerly 306.190; 1977 c.884 §4; 1981 c.139 §7; 1993 c.353 §5; 2003 c.46 §3; 2005 c.345 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.192 - Disclosure of books and papers relating to appraisal or assessment of industrial property.

(1) Notwithstanding ORS 192.311 to 192.478 or any other law or rule, any books or papers produced by an owner or any other person with respect to an industrial property, pursuant to an order issued under ORS 305.190 (1) in connection with the appraisal or assessment of industrial property, shall be exempt from disclosure by the Department of Revenue. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees to disclose those books or papers.
(2) Notwithstanding subsection (1) of this section, the department may disclose, subject to any order entered by the court limiting further disclosure, any books or papers, or any part or all of the information contained therein, in a judicial proceeding involving the value of that industrial property with respect to which the books and papers were produced or any other similar industrial property.
(3) Before the department discloses information under subsection (2) of this section, it shall notify the owner of the property to which the information relates. The owner shall have 30 days to seek an order from the tax court prohibiting or limiting the department’s disclosure of the information. In determining whether to allow disclosure of the information, the court shall consider the need for disclosure and the possible harm to the owner from that disclosure. The decision of the tax court is reviewable by the Supreme Court in the same manner as any other decision of the tax court. [1991 c.903 §3; 1995 c.650 §83]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.193 - Disclosure of tax information to designated persons; rules.

(1) Notwithstanding any law restricting the disclosure of taxpayer particulars or other tax information, the Department of Revenue may adopt rules permitting the disclosure of particulars or other tax information to a person designated by a taxpayer, either expressly or by implication, to receive the information. The department may consider a person designated by implication if the person reveals to the department knowledge of tax information that is:
(a) Related to the tax matter that is the subject of the inquiry or communication;
(b) Of a nature that is generally known only to the taxpayer; and
(c) Of a nature that a taxpayer ordinarily would not share with another person except for the purpose of empowering that person to receive information regarding the tax matters of the taxpayer.
(2) Rules adopted under this section may be limited in application to specific tax programs or specific classes of taxpayers.
(3) This section does not apply to any particulars or other tax information collected for purposes of administering the provisions of ORS chapter 657.
(4) As used in this section, "particulars" has the meaning given that term in ORS 314.835. [2003 c.541 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.200 - Witness fees and mileage.

Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in ORS 44.415 (2). The fees and mileage shall be paid by warrant upon the State Treasurer upon the certificate of the Director of the Department of Revenue. However, any county or state officer shall receive the actual necessary traveling expenses of the county or state officer only. No tender of witness fees or mileage in advance shall be necessary. [Formerly 306.200; 1969 c.520 §27; 1989 c.980 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.215 - Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record.

(1) When persons file conflicting returns or reports addressing an item of income, deduction or credit allowed under the personal income tax laws, the Department of Revenue may examine all conflicting claims. After examining the claims, the department shall notify each person reporting the item that the department shall make a joint determination to resolve the conflict. Each notified person shall provide the information from the person’s income tax returns or reports that supports the person’s position, together with all records, data or other evidence providing the necessary supporting material to the information shown on the income tax return. All such material shall be available for inspection by the other person, notwithstanding any provision of ORS 314.835, 314.840 or 314.991. If any person fails or refuses to provide the information in part or in whole, the department shall make its determination on the basis of all the information and evidence supplied. The provisions of this chapter relating to the administration of the personal income tax laws apply to the determination.
(2) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.560, each person shall make available to the court information from the person’s income tax returns or reports supporting that person’s position, together with all evidence or supporting data furnished to or subpoenaed by the Department of Revenue, as well as such other information as may be presented to the court in the manner otherwise provided for in the hearing of cases in the Oregon Tax Court. If any person fails or refuses to appear or bring such information in part or in whole, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding any provision of ORS 314.835, 314.840 or 314.991. [1979 c.690 §11; 1985 c.345 §4; 1987 c.293 §61; 2005 c.94 §18; 2017 c.22 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.217 - When deduction for amounts paid as wages or remuneration permitted.

No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 or 316.202 on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is shown that the failure to report is due to reasonable cause and not done with the intent to evade payment of the tax imposed by ORS chapter 316 or to assist another in evading the payment of such tax. [1987 c.843 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.220 - Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation.

(1) Unless specifically provided otherwise by statute or by rule of the Director of the Department of Revenue adopted pursuant to subsection (3) of this section, every deficiency or delinquency arising under any law administered by the Department of Revenue shall bear simple interest at the rate of 10 percent per annum, to be computed on a daily basis.
(2) Unless specifically provided otherwise by statute or by rule of the director adopted pursuant to subsection (3) of this section, every refund arising under any law administered by the department shall, subject to subsections (3) and (5) of this section and ORS 305.222, bear simple interest at the rate of 10 percent per annum, to be computed on a daily basis.
(3)(a) If the director determines that the rates of interest for deficiencies, delinquencies and refunds established in subsections (1) and (2) of this section are at least one percentage point more or less than the prevailing rates of interest established by the Internal Revenue Service for underpayments arising under the federal tax laws to which one percentage point has been added, the director may adopt, by rule, adjusted interest rates. The director shall not adopt adjusted interest rates more than once in a calendar year. Notice of intent to adopt adjusted interest rates shall be given in the manner provided in ORS 183.335, not less than three months before the proposed effective date of the adjusted rates.
(b) In establishing the adjusted interest rates to be adopted under this subsection:
(A) The director shall take into consideration the current interest rates established by the Internal Revenue Service for underpayments arising under the federal tax laws.
(B) To any interest amount determined by taking into consideration the current interest rates established by the Internal Revenue Service for underpayments under subparagraph (A) of this paragraph, which interest amount shall be expressed at a rate per annum, there shall be added one percent.
(4) If the director adopts an adjusted interest rate for deficiencies and delinquencies, the director shall adopt an adjusted interest rate for refunds that is equal to the adjusted interest rate for deficiencies and delinquencies.
(5) Any change in the rate of interest applicable to deficiencies, delinquencies or refunds resulting from the adoption of adjusted interest rates by the director under this section shall apply to deficiencies, delinquencies and refunds outstanding on the effective date of the rule, or arising on or after that date, but only with respect to interest periods beginning on or after that date. [1982 s.s.1 c.16 §2; 1987 c.647 §5; 2001 c.114 §§2,4; 2017 c.278 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.222 - Determination of interest rate.

For purposes of determining the interest rate established under ORS 305.220:
(1) In the case of a refund of tax ordered by the Oregon Tax Court or the Oregon Supreme Court and arising under any law administered by the Department of Revenue, if the refund is not paid by the department within 60 days after the date of the order, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220, but only with respect to interest periods that begin 61 days after the date the order is entered.
(2)(a) In the case of a notice of assessment pursuant to any law administered by the department, if the deficiency is not paid within 60 days after the date of the notice of assessment, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220, but only for interest periods that begin 61 days after the date of notice of assessment.
(b) In the case of an assessment under ORS 305.265 (12), if the delinquency is not paid within 60 days after the date of the assessment, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220. The increased rate shall apply only for interest periods that begin 61 days after the date of notice of the delinquency.
(3) If the deficiency assessment is appealed to the Oregon Tax Court without prior payment of tax, then notwithstanding subsection (2) of this section, the increased rate of interest shall commence only for interest periods that begin 61 days after the date that the order of the Oregon Tax Court or the Oregon Supreme Court affirming the deficiency is entered. [1987 c.647 §7; 1993 c.726 §2; 1995 c.650 §110; 1997 c.325 §§3,4; 2017 c.278 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.

(1) Notwithstanding ORS 314.835, if the Department of Revenue determines that assistance of a law enforcement agency is necessary to insure compliance with any of the laws of this state administered by it, the department may request such assistance. In connection with assistance requested under this section only, the Department of Revenue may disclose a tax return, report or claim, or information in its files regarding a tax return, report or claim permitted or required to be filed with the department under any law administered by the department to the Oregon State Police, district attorney, grand jury, judicial authority or local law enforcement agency for the investigation or the prosecution of violations of the criminal laws of this state relating to perjury, theft or forgery if those violations occur in connection with the filing of such a return, report or claim, or of the tax laws of this state. Disclosure under this section shall be solely for the purpose of investigation or prosecution of violations involving the filing of a false or fraudulent return, report or claim, wherein the validity of the return, report or claim, or information contained therein, is at issue. Returns, reports or claims, or information contained therein shall not be disclosed if the purpose for which the information is sought is as evidence of a crime unrelated to the validity of the return, report or claim, or the information contained therein, supplied to the department or if the information is requested by a law enforcement agency in connection with any other investigation or prosecution.
(2) Each person given access to the confidential tax information authorized to be disclosed under this section shall first execute and file with the department the certificate required by ORS 314.840 (3) and shall cause a similar certificate to be executed and filed with the department by any associate or subordinate who is assigned to use the information for the purposes stated in this section. [1985 c.761 §26; 2009 c.640 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.228 - Penalty for second dishonored payment of taxes; waiver.

(1) The Department of Revenue shall assess a penalty against any person who has previously tendered a dishonored check, draft, order or electronic funds transfer for the payment of any amount collected by the department and who subsequently makes and tenders to the department any check, draft, order or electronic funds transfer for the payment of any tax or any other amount collected by the department, including amounts assigned for collection under ORS 293.250, that is dishonored by the drawee for the following reasons:
(a) Lack of funds;
(b) Lack of credit;
(c) Because the maker has no account with the drawee; or
(d) Because the maker has ordered payment stopped on the check, draft, order or electronic funds transfer.
(2) The amount of the penalty assessed under subsection (1) of this section shall be equal to the greater of $25 or three times the amount of the dishonored check, draft, order or electronic funds transfer. The amount of the penalty shall not be greater than $500.
(3) The penalty imposed under this section is in addition to any other penalty imposed by law. Any person against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 to 305.560. If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed in the manner as income tax deficiencies are recorded and collected under ORS 314.430.
(4) The department may waive all or any part of the penalty assessed under this section on a showing that there was a reasonable basis for tendering the check, draft, order or electronic funds transfer.
(5) As used in this section, "electronic funds transfer" has the meaning given that term in ORS 293.525. [1985 c.85 §3; 1995 c.650 §111; 1999 c.61 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.229 - When penalties not imposed; rules.

Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed. [2003 c.317 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.230

[1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1; 2008 c.45 §1; 2009 c.5 §11; 2009 c.909 §11; 2010 c.82 §11; 2011 c.7 §11; 2012 c.31 §11; 2013 c.377 §11; 2014 c.52 §11; 2015 c.442 §11; 2016 c.33 §12; 2017 c.527 §13; 2018 c.101 §13; 2019 c.319 §13; 2021 c.456 §14; renumbered 305.239 in 2021]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.231 - Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund.

(1) The Department of Revenue shall transfer to the Drug Treatment and Recovery Services Fund the savings to the State of Oregon from the implementation of chapter 2, Oregon Laws 2021, as calculated in ORS 293.665.
(2) If the savings calculated for any subsequent biennium under ORS 293.665 (1) is less than for any prior biennium, the amount transferred to the Drug Treatment and Recovery Services Fund shall be the highest amount calculated for any previous biennium.
(3) The savings as calculated in ORS 293.665 shall be transferred on or before the end of the fiscal year in which the calculation is completed.
(4) The department shall retain revenue from the tax imposed under ORS chapter 316 in an amount necessary to make the transfer required under this section. The department shall make the transfer out of the revenue in lieu of paying the revenue over to the State Treasurer for deposit in the General Fund. [2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47]
Note:
305.231 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 305.242 - Representation before department or magistrate of designated partnership tax matters; designated tax partner.

(1)(a) When the treatment of partnership items on a partner’s return is consistent with the treatment of that item on the partnership return and results in a notice of deficiency, the partners may designate a tax matters partner to represent each of them before the Department of Revenue in any conference or before a tax court magistrate in any proceeding with respect to the administration of any tax on or measured by net income.
(b) Notwithstanding paragraph (a) of this subsection, a tax matters partner shall be designated as provided in ORS 314.733 (2), in the case of a partnership subject to ORS 314.731 to 314.737.
(2) The designation of a tax matters partner shall be made in writing and filed with the department or magistrate within 30 days after the date of the notice of deficiency. The tax matters partner must be:
(a) A general partner in the partnership at some time during the taxable year; or
(b) A general partner in the partnership at the time the designation is made.
(3) If a notice explaining the partnership adjustments is mailed by the department to the tax matters partner with respect to any partnership taxable year, the tax matters partner shall supply the department or, if applicable, the magistrate with the name, address, profits interest and taxpayer identification number of each person who was a partner in the partnership at any time during the taxable year, unless that information was provided in the partnership return for that year.
(4) A timely request for a conference filed with the department or appeal filed with the tax court by the tax matters partner shall be considered as a request or an appeal by all of the partners represented by the tax matters partner, and all issues regarding treatment of partnership items shall be resolved in a single conference.
(5) A partner who elects to be represented by a tax matters partner, or any partner in a partnership subject to ORS 314.731 to 314.737, shall be bound by all things done by the tax matters partner and may not thereafter claim that any act or proceeding was legally defective because the partner was not represented by an attorney. [1989 c.414 §1; 1995 c.650 §13; 2019 c.132 §6]
Note:
305.242 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 305.245 - Representation before tax court magistrate by officer or employee of county or department.

Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a county or the Department of Revenue may be represented by any officer or authorized employee of the county or department. [1985 c.761 §39; 1995 c.650 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.260 - Representation before department or magistrate by former department personnel prohibited.

No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of Revenue or in the magistrate division of the tax court during the employment of the former officer, clerk or employee therein, nor shall the former officer, clerk or employee in any manner or by any means, aid in the prosecution of any such claim, within two years next after the former officer, clerk or employee has ceased to be such officer, clerk or employee. [1973 c.402 §25(1); 1995 c.650 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.261 - Department to establish program to assist tax practitioners.

(1)(a) The Department of Revenue shall establish a program by means of which the department may give priority to persons who are certified under ORS 673.040 and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws and the application of Oregon tax laws to personal income tax accounts. The program must:
(A) Serve as the first point of contact for tax practitioners;
(B) Dedicate trained employees, a telephone number and other electronic means of communication exclusively for the tax practitioners’ use; and
(C) Provide resources that are sufficient to answer questions and resolve issues in an expedited manner.
(b) The department may determine which tax practitioners may make use of the program, but shall include tax practitioners who provide tax advice, prepare income taxes or act on an individual taxpayer’s behalf with respect to an issue related to the taxpayer’s account with the department.
(2) The program described in subsection (1) of this section at a minimum must provide tax practitioners with assistance in:
(a) Locating and applying payments;
(b) Understanding department communications, including notices and letters;
(c) Receiving general procedural guidance and estimates of the length of time that a procedure will take;
(d) Making account adjustments;
(e) Securing taxpayer income verifications; and
(f) Receiving transcripts of taxpayer accounts.
(3) The department shall track customer satisfaction with the program described in subsection (1) of this section. [2017 c.612 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.262 - Department to establish program dedicating resources to assisting representatives of corporations.

(1)(a) The Department of Revenue shall establish a program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or the application of Oregon corporate income and excise tax laws. The department shall dedicate trained employees, a telephone number and other electronic means of communication exclusively to the program and shall provide resources that are sufficient to enable the program to answer questions and resolve issues in an expedited manner.
(b) The telephone number and electronic means of communication described in paragraph (a) of this subsection must be separate from the telephone number and electronic means of communication the department uses for general tax questions or questions from tax practitioners.
(2) The department shall clearly list the dedicated telephone number and means of electronic communication described in subsection (1)(a) of this section on any notice or letter the department sends to a business customer. The department may not list on the notice or letter a telephone number or electronic means of communication that the department uses for general tax questions or questions from tax practitioners.
(3) The department shall track customer satisfaction with the program described in subsection (1) of this section. [2017 c.611 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.

(1) If a person fails to file a report or return within 60 days of the time prescribed by any tax law administered by the Department of Revenue, the department may petition the Oregon Tax Court for an order requiring the person to file the report or return or to show cause why the person is not required to file the report or return.
(2) Within 10 days after the filing of the petition, the tax court shall enter an order directing the person to file the report or return or to appear and show cause why no report or return is required to be filed. The petition and order shall be served upon the person in the manner provided by law for service of a complaint filed in the tax court. Not later than 20 days after service, the person shall:
(a) File the requested report or return with the department;
(b) Request from the court an order granting reasonable time within which to file the requested report or return with the department; or
(c) File with the court an answer to the petition showing cause why such report or return is not required to be filed.
(3)(a) If an answer is filed, the court shall set the matter for hearing within 20 days from the filing of the answer, and shall determine the matter in an expeditious manner, consistent with the rights of the parties.
(b) If the person fails to answer within the time prescribed, or if the person fails to obey any order entered by the tax court under this section, such failure is punishable as contempt of court.
(4) An appeal may be taken to the Supreme Court as provided in ORS 305.445, from an order of the tax court made and entered after a hearing and determination under subsection (3) of this section.
(5) Costs shall be awarded to the prevailing party. [1985 c.266 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.267 - Extension of time to issue notice of deficiency or assessment.

(1) As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 or for an answer to interrogatories under ORS 305.195, the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS 305.265.
(2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after:
(a) Delivery to the department of the documents and information ordered produced under the subpoena; or
(b) Delivery to the department of the answers ordered to be made to the department’s interrogatories. [1985 c.266 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.271 - Refund transfer or assignment prohibited; exception.

Except as provided in ORS 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue. [1997 c.84 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.285 - Correction of tax and assessment rolls for subsequent tax years during pendency of appeal.

Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before December 15 of the year in which a final determination is made by the last body or tribunal to pass on the matter or within six months of the final determination, whichever is later, request the department to order the officer in charge of the rolls for the intervening years to correct all tax and assessment rolls for those years with respect to the property affected by the final determination. The department may require a hearing and the submission of evidence necessary to determine the correction, if any, that should be made for each intervening year in view of the holding in the final determination. Notwithstanding any time limit in ORS 305.288, 306.115 or 311.205, the department shall order the corrections it deems necessary. [1977 c.870 §7; 1983 c.605 §2; 1993 c.18 §64; 2013 c.176 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.287 - Determination of real market value of property tax account or components.

Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.290 - Extension of time for making assessment due to bankruptcy.

If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.295 - Cancellation of tax, penalty or interest; rules.

(1) Notwithstanding ORS 305.265 (14), the Department of Revenue may in its discretion, cancel any tax, penalty or interest or any portion thereof, for which an assessment has become final, if any of the following conditions exist:
(a) The assessment is based upon an asserted tax deficiency calculated upon income that the state is expressly prohibited from taxing under the Oregon Constitution or the laws of the United States.
(b) The assessment is based upon an asserted tax deficiency arising from an error made by the department when reviewing the return during processing, and the information necessary to correct the error was properly reported in the return as filed as determined by the department.
(c) The assessment is against an employer for withholding tax, with respect to any full calendar quarter during which the employer had no payroll and had permanently ceased doing business. An employer shall not be considered to have ceased doing business if the employer has changed its name and the business activity continues under the same beneficial ownership.
(d) Pursuant to rules adopted by the department, the department determines that:
(A) Reasonable doubt exists as to the taxpayer’s liability for the assessment;
(B) The taxpayer has presented documentation that the department considers sufficient to support canceling the tax, penalty or interest, or any portion thereof; and
(C) The taxpayer has complied with all applicable reporting and filing requirements for all tax years for which the department maintains records.
(2) When taxes are canceled, in whole or in part, under subsection (1) of this section, the department shall make an order canceling the tax, penalties and interest. The order shall be filed in the records of the department. Upon making the order, the department also shall cause to be canceled or released any lien of record in the counties which may have been filed and entered therein.
(3) Before the department may cancel an assessment under subsection (1) of this section, the taxpayer to whom the assessment is issued shall provide any information the department deems necessary to verify the existence of one of the conditions under which the assessment may be canceled.
(4) Notwithstanding ORS 314.415, the department may refund any payments made with respect to an assessment described in subsection (1) of this section. Interest shall be paid at the rate established under ORS 305.220 for a period beginning on the date the taxpayer requests the refund.
(5) A taxpayer may appeal denial of a request for cancellation of assessment or refund to the Director of the Department of Revenue. The decision of the director is final and may not be appealed. [1987 c.758 §16; 1997 c.100 §1; 2017 c.278 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.375 - Disposition of penalties; payment of refunds.

The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (2) or may be paid in the manner provided in ORS 305.760. [1987 c.843 §5]