reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.475 - Cancellation of request for Secretary of State assistance.

Whenever any municipal corporation has made a request to the Secretary of State, pursuant to ORS 297.425, for the audit of its accounts and fiscal affairs, the municipal corporation may cancel that request by ordinance or resolution adopted and furnished to the Secretary of State at least 90 days prior to the end of a fiscal year. [1977 c.774 §9; 2007 c.184 §4; 2023 c.10 §13]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.485 - Filing fees.

(1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal corporation shall pay to the Secretary of State a filing fee. The filing fee shall be determined by the total expenditures made by the municipal corporation during the fiscal year audited.
(2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows:
______________________________________________________________________________
Over Not Over Fee
$50,000 $40
$ 50,000 150,000 80
150,000 250,000 150
250,000 500,000 250
500,000 1,000,000 300
1,000,000 5,000,000 350
5,000,000 10,000,000 400
10,000,000 50,000,000 450
50,000,000 500
______________________________________________________________________________
(3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1; 2023 c.10 §7]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.495 - Extraordinary costs.

Any extraordinary work required to be performed by the Secretary of State in connection with any of the audits or the reports thereon filed pursuant to ORS 297.465 shall be compensated by an additional payment to be agreed upon by the Secretary of State and the municipal corporation for which the audit is made or to be made. [1977 c.774 §11]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.503 - Spending constituting "expenditures"; rules.

The Secretary of State shall, by rule, specify categories and types of spending that constitute expenditures for purposes of ORS 297.435 and 297.485. [2023 c.10 §3]
Note:
297.503 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.505 - Rules.

The Secretary of State, subject to ORS chapter 183, may adopt, amend and repeal rules necessary to carry out the provisions of ORS 297.020, 297.230, 297.405 to 297.555 and 297.990. [1977 c.774 §12; 1979 c.286 §9]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.515 - County audits include justice courts and law enforcement agencies and officers.

The audits of counties required under ORS 297.425 shall include justice courts, their officers and employees, district attorneys and their employees, sheriffs, constables and all other officers and officials elected by the residents of a county or appointed by an official elected by the residents of a county and transacting public business. [1977 c.774 §13; 2013 c.52 §1]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.525 - Annual audit of county road work; rules.

The annual audit required to be made of the accounts and fiscal affairs of a county shall include a cost audit, in accordance with rules of the Secretary of State, of the cost account for county road work. [1977 c.774 §13a; 2023 c.10 §8]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.527 - City utilities separate municipal corporations.

When a city, by charter, establishes a board or commission that is elected by the people to operate a water utility or an electric utility of the city, the city and the water utility or the electric utility are separate municipal corporations for the purposes of ORS 297.405 to 297.555 and 297.990. [2005 c.443 §17]
Note:
297.527 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.530 - Subpoena authority of Secretary of State; enforcement; costs.

(1) The Secretary of State may subpoena witnesses, require the production of accounts and do all things necessary to assure that the accounts and fiscal affairs of a municipal corporation are subject to a complete audit. If an accountant is denied access to any of the accounts or other information pertaining to the fiscal affairs of a municipal corporation, the accountant may request the Secretary of State to subpoena the accounts, or witnesses who may be able to furnish the necessary information. The accountant shall furnish to the Secretary of State such information as the Secretary of State determines necessary to carry out the provisions of subsections (1) and (2) of this section.
(2) If a person fails to comply with any subpoena issued under subsection (1) of this section, a judge of the circuit court of any county, on application of the Secretary of State, shall compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from the circuit court.
(3) All costs necessarily incurred by the Secretary of State or an accountant in carrying out subsections (1) and (2) of this section shall be paid by the municipal corporation. [1983 c.794 §§2,3]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.535 - Division of Audits Account.

(1) All moneys received by the Secretary of State under ORS 297.210, 297.230, 297.425 and 297.445 shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Division of Audits Account.
(2) The moneys received under subsection (1) of this section and deposited in the Division of Audits Account are continuously appropriated to the Secretary of State for use in payment of salaries and other expenses or costs of the Division of Audits.
(3) The moneys received under ORS 297.545 and deposited in the Division of Audits Account are continuously appropriated to the Secretary of State for use in payment of salaries and other expenses or costs incurred by the Division of Audits of the Office of the Secretary of State in connection with the carrying out of the provisions of ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
(4) The Secretary of State may use moneys in the Division of Audits Account for cash advances for travel expenses necessary in carrying out the provisions of ORS 297.020 to 297.555 and 297.990. Any moneys received in reimbursement of these cash advances shall be deposited in the Division of Audits Account.
(5) The Secretary of State shall keep a record of all moneys deposited in the Division of Audits Account. The record shall indicate by separate cumulative accounts the source from which the moneys are derived and the individual activity or program against which each withdrawal is charged. [Formerly 297.460; 1979 c.286 §10; 1995 c.144 §3; 2001 c.796 §20; 2005 c.755 §14]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.545 - Disposition of Municipal Audit Law filing fees.

All filing fees received by the Secretary of State under ORS 297.405 to 297.555 shall be immediately turned over to the State Treasurer who shall deposit the moneys in the Division of Audits Account created under ORS 297.535. [Formerly 297.660; 1979 c.286 §11; 1995 c.144 §5]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.670 - Board of Accountancy to prepare and maintain roster.

The Oregon Board of Accountancy shall prepare and maintain a roster of accountants authorized to conduct the municipal audits required by ORS 297.425. [Amended by 1981 c.83 §1]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.680 - Rules for establishing and maintaining roster.

The Oregon Board of Accountancy shall adopt by rule:
(1) Procedures and qualifications for admitting applicants to the roster of authorized accountants referred to in ORS 297.670;
(2) Procedures for reviewing the qualifications of accountants admitted to the roster for continuance on the roster;
(3) Fees payable upon application for admission to the roster; and
(4) Procedures for making the roster available to municipal corporations described in ORS 297.405 (5) which are subject to the Municipal Audit Law. [Amended by 1959 c.238 §2; 1965 c.332 §3; 1987 c.455 §1; 1999 c.309 §1; 1999 c.322 §34]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.710 - Removal of accountant from roster; reinstatement.

(1) The Oregon Board of Accountancy, for cause, may remove from the roster the name of any person appearing thereon and may provide for the reinstatement thereof.
(2) The board shall remove from the roster the name of any person appearing thereon if the person ceases to possess the qualifications described in ORS 297.680. If after such removal the board determines that such person later possesses such qualifications, the board may provide for the reinstatement of that person’s name on the roster without an examination. [Amended by 1965 c.332 §5]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.720 - Biennial fee of accountants included on roster; rules.

Every auditor or accountant whose name is included on the roster of authorized accountants referred to in ORS 297.670 shall pay to the Oregon Board of Accountancy biennially a fee for continuance thereon. The fee shall be in an amount determined by the board by rule. [Amended by 1971 c.217 §1; 1981 c.89 §13; 1987 c.455 §2; 2023 c.10 §10]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.730 - Disposition of fees of board.

The fees collected by the Oregon Board of Accountancy under ORS 297.670 to 297.740 shall be turned over to the State Treasurer who shall deposit the moneys in the General Fund to be credited to the Oregon Board of Accountancy for its use in carrying out the provisions of ORS 297.405 to 297.555 and 297.670 to 297.740. [Amended by 1981 c.83 §2]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.740 - Rules of board.

The Oregon Board of Accountancy may adopt rules necessary to exercise its powers and duties provided in ORS 297.405 to 297.555 and 297.670 to 297.740. [Amended by 1981 c.83 §3; 1999 c.322 §35]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.760 - Establishment of local government waste hotline.

(1) A local government body or local service district may establish a telephone line that is available to public employees and members of the public for the purpose of reporting waste, inefficiency or abuse by the local government body or local service district, employees of the local government body or local service district, or contractors of the local government body or local service district.
(2) If a local government body or local service district chooses to establish a local government waste hotline under subsection (1) of this section:
(a) The local government body or local service district shall also accept reports of waste, inefficiency or abuse by the local government body or local service district, employees of the local government body or local service district, or contractors of the local government body or local service district by any other method; and
(b) The local government body or local service district shall prepare written or electronic notices that explain the purpose of the local government waste hotline and that prominently display the telephone number for the hotline. The notice shall be posted in local government body or local service district offices.
(3) As used in this section and ORS 297.765, "local government body" and "local service district" have the meanings given those terms in ORS 174.116. [2011 c.221 §2]
Note:
297.760 and 297.765 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 297 - Audits of Public Funds and Financial Records › Section 297.990 - Penalties.

In addition to all other penalties, any county court, board of county commissioners or managing or executive officers of any municipal corporation, who violate any of the provisions of ORS 297.405 to 297.555 or fail to have the audits and examinations required by those sections made, upon such violation or failure shall forfeit to the county or other municipality their salaries and fees due them from the county or other municipality; and it shall be unlawful for any officer of such county or municipality to draw any warrant in favor of the members of such court, or such commissioners, or managing or executive officers of such corporation, in payment of such salaries or fees, or to pay the same in any manner. [Amended by 1977 c.774 §23; 1979 c.286 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.005 - Definitions.

As used in the revenue and tax laws of this state, unless the context requires otherwise:
(1) "Department" means the Department of Revenue.
(2) "Director" means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]
Note:
The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 305.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.015 - Policy.

It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.025 - Department of Revenue; organization; planning; seal.

(1) The Department of Revenue is established.
(2) The Department of Revenue shall consist of administrative divisions. Each of the administrative divisions of the department shall be headed by an administrator who shall be in the unclassified service under the State Personnel Relations Law and appointed by the Director of the Department of Revenue. Each administrator shall be well qualified by technical training and experience in the functions to be performed.
(3) The Director of the Department of Revenue, from time to time, may alter or amend the organization of the department, including its administrative divisions, as the director deems necessary to achieve the greatest efficiency and economy in its operation.
(4) The director, acting in concert with the chief officers of other state agencies charged with raising revenue, shall use all reasonable means to increase efficiency and economy by coordinating work and sharing resources with other agencies, including but not limited to the mutual use of field officers and field auditors. With respect to such activity the director shall cause to be prepared a report relating to the utilization and coordination of revenue raising functions of the state agencies charged with such responsibility, including but not limited to suggested plans for departmental or governmental reorganization in the revenue raising field. Such report shall be submitted to the Governor and the Legislative Assembly when it next convenes.
(5) The department shall have an official seal, with the words "Department of Revenue" and "State of Oregon" and such other design as the director may prescribe. The seal shall be used to authenticate all papers and proceedings requiring authentication. [1969 c.520 §§3,5; 1973 c.402 §2; 1981 c.848 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.035 - Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.

(1) The Department of Revenue shall be under the supervision of the Director of the Department of Revenue who shall be appointed for a term of four years and shall hold office at the pleasure of the Governor. The director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the director to the performance of the duties imposed upon the department.
(2) The appointment of the director is subject to confirmation by the Senate under ORS 171.562 and 171.565. In case the Governor’s choice of a director is not confirmed, the Governor shall make another appointment subject to the confirmation by the Senate as provided in this subsection.
(3) The director shall receive such salary as may be provided by law. In addition to salary, the director, subject to the limitations otherwise provided by law, shall be reimbursed for all reasonable expenses necessarily incurred by the director in the performance of official duties. Before entering upon the duties of office, the director shall be bonded under ORS 291.011. [1969 c.520 §4; 1985 c.565 §52; 1985 c.761 §5; 2016 c.98 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.045 - Duties of director.

(1) Except as otherwise provided by law, the Director of the Department of Revenue shall coordinate all of the activities of the Department of Revenue, and has the power of general supervision over the administration of each division within the department, and the administrative head thereof, and is directly responsible to the Governor therefor.
(2) The director shall provide administrative staff, fiscal, planning and research facilities and services for the agencies within the department. [1969 c.520 §6; 1995 c.650 §106]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.057 - Delegation of authority.

Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State. [1969 c.520 §7; 1975 c.605 §15a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.060 - Offices of department; equipment and supplies.

(1) The Department of Revenue shall maintain its principal offices in the state capital and shall be furnished with suitable office quarters under ORS 276.004. The department may maintain offices or conduct its business in other places in the state in order to facilitate the discharge of its functions.
(2) Necessary printing for the department shall be performed in the same manner as other state printing. All necessary office equipment and supplies required by the department shall be purchased from the appropriation made for the salaries and the general and contingent expenses of the department. [Formerly 306.060; 1969 c.520 §25; 1969 c.706 §64c; 1997 c.325 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.063 - Department of Revenue Administration Account; use; limitation.

(1) There is established in the General Fund of the State Treasury the Department of Revenue Administration Account. Notwithstanding any other law, such amounts as may be necessary to pay the administrative expenses of the Department of Revenue shall be continuously credited to the Department of Revenue Administration Account from the biennial appropriations, or transferred to such administration account from the accounts or funds of the divisions and other agencies within the department. Such amounts as may be requested quarterly by the Director of the Department of Revenue, with the approval of the Oregon Department of Administrative Services, shall be credited or transferred to the Department of Revenue Administration Account from the biennial appropriations, accounts or funds of the divisions and other agencies within the department. The Department of Revenue is subject to the allotment system provided for in ORS 291.234 to 291.260.
(2) The amounts credited and transferred to the Department of Revenue Administration Account shall not be greater than the total of any budget approved for the department by the Legislative Assembly and shall be determined by the costs of the administrative, supervisory, legal and review services provided the respective divisions and agencies within the department. All moneys appropriated, credited or transferred to the Department of Revenue Administration Account are appropriated continuously to pay the administrative expenses of the department. [1969 c.520 §48]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.065 - Deputy director; appointment; qualifications.

The Director of the Department of Revenue, with the approval of the Governor, may designate a deputy director, to serve at the pleasure of the director, with full authority to act for the director, but subject to the control of the director. The deputy director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the deputy director to the performance of the duties of the deputy director in the department. The designation of a deputy director shall be by written order filed with the Secretary of State. [1969 c.520 §§8,9; 1973 c.402 §3; 2016 c.98 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.075 - Employees; appointment; duties; compensation and expenses.

(1) Subject to any applicable provisions of the State Personnel Relations Law:
(a) The Director of the Department of Revenue may appoint and remove such officers, agents and employees as the director considers necessary. Such persons shall have the duties and powers the director from time to time prescribes.
(b) The compensation of all such officers, agents and employees shall be fixed by the director.
(2) Subject to and in the manner otherwise provided by law, all officers, agents and employees of the Department of Revenue shall be allowed such reasonable and necessary traveling and other expenses as may be incurred in the performance of their duties. [1969 c.520 §11; 1985 c.761 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.078 - Authority of Department of Revenue to require fingerprints.

For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Department of Revenue may require the fingerprints of a person who:
(1)(a) Is employed or applying for employment by the department; or
(b) Provides services or seeks to provide services to the department as a contractor or volunteer; and
(2) Is, or will be, working or providing services in a position:
(a) In which the person is providing information technology services and has control over, or access to, information technology systems that would allow the person to harm the information technology systems or the information contained in the systems;
(b) In which the person has access to information, the disclosure of which is prohibited by state or federal laws, rules or regulations or information that is defined as confidential under state or federal laws, rules or regulations;
(c) That has payroll functions or in which the person has responsibility for receiving, receipting or depositing money or negotiable instruments, for billing, collections or other financial transactions or for purchasing or selling property or has access to property held in trust or to private property in the temporary custody of the state;
(d) That has mailroom duties as the primary duty or job function of the position;
(e) In which the person has access to personal information about employees or members of the public including Social Security numbers, dates of birth, driver license numbers, personal financial information or criminal background information; or
(f) In which the person has access to tax or financial information of individuals or business entities. [2005 c.730 §50]
Note:
305.078 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 305.079 - Charges for maps, documents or publications.

The Department of Revenue is hereby authorized to charge a reasonable sum reflecting its costs, for each copy sold of maps, documents, or publications such as those containing its laws and administrative rules or reports. The proceeds from such sales are to be deposited in the department’s miscellaneous receipts account established under the authority of ORS 279A.290. [Formerly 305.085]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.081 - Definitions.

As used in ORS 305.081 to 305.091 and 305.994:
(1) "Account" means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.
(2) "Data match system" means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084.
(3) "Delinquent debtor" means any person for whom a warrant has been issued by the Department of Revenue.
(4) "Financial institution" means any of the following doing business in this state:
(a) A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).
(b) A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752). [2017 c.644 §1]
Note:
305.081 to 305.094 were enacted into law by the Legislative Assembly but were 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 305.084 - Financial institution data match system.

(1) Financial institutions shall participate in a data match system established by the Department of Revenue, utilizing automated data exchanges to the maximum extent possible.
(2) Using the data match system, not more than once per calendar quarter, each financial institution shall conduct a data match with the department that compares a list of delinquent debtors, identified by name and Social Security number or other taxpayer identification number, against a list of persons who hold accounts at the financial institution to enable the department to identify which, if any, delinquent debtors hold accounts at the financial institution. A financial institution is not required to seek or obtain any information about delinquent debtors beyond any information that is provided to the financial institution by the department.
(3) Each calendar quarter, the department shall pay a fee to each financial institution for conducting the data match provided for in this section. In the first quarter that the department pays a fee under this subsection to a financial institution, the fee may not exceed the lesser of $2,500 or the actual costs incurred by the financial institution in that calendar quarter for conducting the data match. In subsequent calendar quarters, the fee may not exceed the lesser of $150 or the actual costs incurred by the financial institution in that calendar quarter for conducting the data match.
(4) The department may temporarily exempt a financial institution from participation in the data match system under this section if:
(a) The department determines that the participation of the financial institution in the data match system would not be cost-effective for the department;
(b) The department determines that the financial institution’s participation in the data match system would be unduly burdensome for the financial institution; or
(c) The financial institution provides the department with written notice from its supervisory banking authority that it has been determined to be undercapitalized, significantly undercapitalized, or critically undercapitalized, as those terms are defined under 12 C.F.R. 325.103(b) or 12 C.F.R. 702.102(a).
(5) Financial institutions, institution-affiliated parties as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(u)) and institution-affiliated parties as defined in the Federal Credit Union Act (12 U.S.C. 1786(r)) are not liable under state law to any person:
(a) For any disclosure of information to the department under this section;
(b) For encumbering or surrendering any assets held by the financial institution in response to a notice of lien or levy issued by the department; or
(c) For any other action taken in good faith to comply with the requirements of this section. [2017 c.644 §2; 2018 c.98 §9]
Note:
See note under 305.081.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.086 - Delinquent child support obligor.

(1) If, using the data match system, the Department of Revenue ascertains that a delinquent debtor holds an account at a financial institution, and the delinquent debtor is a delinquent child support obligor, the department may not issue or cause to be issued a notice of garnishment to the financial institution under ORS 18.600 to 18.850 against the delinquent debtor within 30 days after the date that the department so ascertained.
(2) As used in this section:
(a) "Delinquent child support obligor" means any person who owes a debt for past due support that is enforced by the Division of Child Support of the Department of Justice and that has been assigned to the Department of Revenue for collection under ORS 25.610 or 293.250.
(b) "Past due support" has the meaning given that term in ORS 18.600. [2017 c.644 §3]
Note:
See note under 305.081.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.088 - Disclosure of transmission prohibited.

(1) Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system.
(2) This section applies only to disclosures regarding information that was transmitted using the data match system within 45 days prior to the disclosure.
(3) A person commits a separate violation of this section for each delinquent debtor to whom the person discloses information described in subsection (1) of this section during a calendar quarter.
(4) Nothing in this section prohibits a financial institution from disclosing the existence of, or the financial institution’s participation in, the data match system. [2017 c.644 §4]
Note:
See note under 305.081.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.091 - Authorized purposes.

(1) Except as otherwise permitted by law, a person may not knowingly use or disclose information relating to a delinquent debtor that is transmitted to or from the Department of Revenue through the data match system for any purpose except:
(a) The collection of debts by the department; or
(b) Purposes that are reasonably necessary for the functioning of the data match system, including compliance with an agreement that is reasonably necessary for the functioning of the data match system.
(2) This section does not apply to the use or disclosure of information:
(a) That is in a person’s control or possession prior to transmission to or from the department; or
(b) That enters a person’s control or possession through means that are unrelated to the data match system. [2017 c.644 §5]
Note:
See note under 305.081.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.094 - Rules.

(1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 to 305.091 and 305.994. Before adopting rules under this section, the department shall consult with or seek the participation of:
(a) A representative from an association representing banks in this state;
(b) A representative from an association representing credit unions in this state; and
(c) A representative from the division of the Department of Consumer and Business Services that is charged with financial regulation functions.
(2) Rules adopted under this section must include:
(a) A procedure by which financial institutions and the Department of Revenue are able to compare data as required by ORS 305.084 (2).
(b) Information security standards or protocols designed to prevent, to the maximum extent feasible, unauthorized or unintentional disclosure of data transmitted to and from the department pursuant to the data match system.
(c) A procedure by which financial institutions that lack the technical ability to participate in the data match system required by ORS 305.084 may transmit to the department a list of the names and Social Security numbers or other taxpayer identification numbers of all account holders.
(d) A method for verifying the actual costs to a financial institution of participating in the data match system required under ORS 305.084. [2017 c.644 §7]
Note:
See note under 305.081.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.100 - Rules; forms.

The Department of Revenue shall:
(1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.
(2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.

The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to property value appeals boards, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of Article XI, section 11b, of the Oregon Constitution. [1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50; 2023 c.29 §1]
Note:
The amendments to 305.102 by section 1, 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 adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to boards of property tax appeals, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of section 11b, Article XI of the Oregon Constitution.
Note:
305.102 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note:
Legislative Counsel has substituted "chapter 459, Oregon Laws 1991," for the words "this Act" in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.105 - Declaratory rulings by department; rules.

The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such petitions. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the Oregon Tax Court and Supreme Court in the manner provided by ORS 305.445. [Formerly 306.710; 1989 c.414 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.110 - Duty to construe tax laws; instruction of officers acting under tax laws.

The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department. [Formerly 306.110]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.120 - Enforcement of tax laws.

(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.
(2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues. [Formerly 306.140]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.125 - Application of administrative rules.

The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if:
(1) The taxpayer filed the report or return by the date it was due; and
(2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.127 - Means of providing notice required by department; rules.

(1) Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if:
(a) The department is not expressly prohibited by law from using another means of notification; and
(b) The department and the person entitled to notice enter into a notification agreement in which the person affirmatively indicates that the department may use means other than regular mail for any required notice to the person.
(2) The agreement under subsection (1)(b) of this section must contain a statement that informs the person:
(a) That the department may use the method indicated in the agreement for any required notice to the person;
(b) That the person may cancel or change the agreement; and
(c) How the person may cancel or change the agreement.
(3) Notice given in accordance with a notification agreement under subsection (1) of this section is presumed to have been received by the person. It is the responsibility of the person to notify the department if the person wishes to cancel or change the agreement.
(4) The department may adopt rules to implement this section. [2013 c.298 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.130 - Department as party to actions involving property subject to certain tax liens; complaint and summons.

(1) The Department of Revenue may be made a party in any action in any court of this state or of the United States having jurisdiction of the subject matter to quiet title to, to remove a cloud from the title to, or for the foreclosure of a mortgage or other lien upon, any real property or personal property, or both, upon which the State of Oregon has or claims to have a lien under ORS 311.673, 311.679, 311.771, 314.430 or 321.570 or ORS chapter 323, and the judgment in such action shall be conclusive and binding upon the State of Oregon and such department.
(2) The complaint in such action shall set forth with particularity the nature of any such lien had or claimed by the State of Oregon. The summons in such action, together with a copy of the complaint therein, shall be served on such department in the manner prescribed by ORCP 7 D(3)(h), and such summons shall require such department to appear and answer the complaint within 60 days from the date of such service. [1961 c.573 §4; 1979 c.284 §134; 1981 c.706 §6; 1985 c.816 §37; 1987 c.158 §43; 1989 c.948 §7; 2003 c.804 §63]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.140 - Power to release real property from certain tax liens.

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