reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0150 - Extension of Time to Pay Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 An executor may request an extension of time to pay the estate transfer tax.
			 The extension request must be submitted on the form that is used to request an
			 extension of time to file an estate transfer tax return by the date the return
			 is due, or 30 days from the date shown on a notice of deficiency. This request
			 must also include a written statement explaining why an extension of time to
			 pay is being requested and how reasonable cause exits as described in (2).
			 Collateral determined acceptable by the department must be secured for payment
			 of the estate transfer tax as described in (5) if an extension of time to pay
			 greater than one year is sought by the executor. An extension of time to pay
			 tax does not eliminate penalties for late filing of a return, and interest
			 continues to accrue on unpaid tax at the rate provided in OAR 150-305-0140. See
			 OAR 150-118-0170.
(a) The request for an
			 extension of time to pay the estate transfer tax must be made on a form
			 prescribed by the department that applies to the year of the decedent's
			 death.
(b) If reasonable cause
			 exists and acceptable collateral is provided to the department, the department
			 may grant an extension of time for payment of estate transfer tax for up to 14
			 years, or, in the case of an estate transfer tax deficiency, for a period of up
			 to four years.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0160 - Estate Tax Receipt

Current through Register Vol. 63, No. 7, July 1, 2024
A receipt issued by the department as required by ORS
				118.250 to an executor, trustee
				or other payor is not a final determination of the estate tax liability; the
				department may determine that an estate owes additional tax under ORS
				118.010.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.250
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0170 - Penalties and Interest

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Penalties
(a) For purposes of determining the
			 five percent penalty under ORS
			 118.260(1) or
			 the 20 percent penalty under ORS
			 118.260(2), the
			 tax required to be shown on the return is reduced by the amount of any tax that
			 is paid on or before the due date of the return, excluding extensions.
(b) If an estate fails to file a
			 return by the due date, including extensions, and also fails to pay the tax by
			 the due date, only one five percent delinquency penalty will be added.
(c) ORS
			 305.145 and the rules
			 implementing that statute apply to penalties imposed under ORS
			 118.260 and requests for waiver
			 of penalty. The one-time penalty waiver provision provided by OAR
			 150-305.145(4) does not apply to penalties imposed under chapter 118.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0180 - Refund of Excess Payment

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012. Where payment exceeds the amount of tax shown by the return or
				as determined by audit of the return, the excess shall be refunded without
				application from the taxpayer. The department does not have authority to pay
				interest on the refund for interest periods beginning prior to May 31,
				1982.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.260(6)
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0190 - Application for Determination of Estate Tax and Discharge from Personal Liability

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 executor may apply to the department for a determination of tax due and
			 discharge from personal liability of estate tax.
(2) The written application must include the
			 following information:
(a) The name and date
			 of death of the decedent;
(b) The
			 decedent's Social Security Number;
(c) If the executor applies before filing the
			 estate tax return, a copy of the decedent's will, the decedent's trust, or
			 other document indicating the person is authorized to act on behalf of the
			 estate.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0200 - Bond for Deferment of Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 beneficiary electing to defer payment of the tax under ORS
			 118.300 must, within 12 months
			 of the decedent's death, file with the Director a signed statement indicating
			 that the person has not come into actual possession or enjoyment of the
			 property.
(a) A beneficiary of real property,
			 as defined in ORS 111.005(28), is
			 not required to provide a bond.
(b)
			 A beneficiary of personal property, as defined in ORS
			 111.005(25),
			 must give a bond to the State of Oregon in double the amount of the tax, with
			 such sureties as the Director may approve, conditioned for the payment of the
			 tax and accrued interest at such time and period as the beneficiary comes into
			 actual possession or enjoyment of the property.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 137 - STATE ARCHIVES › Section 150-137-0010 - Criminal Fine Account Distribution

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Monthly, the department will distribute
			 moneys available in the Criminal Fine Account after final deposits into the
			 account for the calendar month have been made by the Oregon Department of
			 Revenue and Oregon Judicial Department.
(2) The department will distribute to the
			 General Fund all moneys remaining in the Criminal Fine Account after
			 distributing the monthly allocations to funds and programs referenced in Oregon
			 Laws 2011, Chapter 597, Section 53.
Stat. Auth.: ORS
				  305.100;
				  137.300
Stats. Implemented: ORS
				  137.300
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 180 - CIVIL PENALTIES FOR NON PARTICIPATING MANUFACTURERS OF THE MASTER SETTLEMENT AGREEMENT › Section 150-180-0010 - Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Department of Revenue may assess a civil penalty against any person who sells,
			 holds or possesses cigarettes for sale in Oregon that are cigarettes of a
			 tobacco product manufacturer or brand family that were acquired at a time that
			 the particular tobacco product manufacturer or brand family was not included on
			 the nonparticipating manufacturer directory developed by the Oregon Department
			 of Justice.
(a) The department will apply the
			 following guidelines to determine the amount of the penalty, including the
			 factors described in subsection (3) of this rule:
Incident - Penalty Not to Exceed - Minimum Penalty
First - Warning notice
Second - $100 per pack - $1,000
Third - $500 per pack - $1,000
Fourth - $1,000 per pack - $1,000
Fifth and subsequent - $5,000 per pack - $1,000
(b) For any single incident,
			 including each sale, possession for sale or offer to sell, the department will
			 not impose a total penalty that exceeds the greater of $5,000 or 500 percent of
			 the retail value of the cigarettes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 181 - CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES › Section 150-181-1010 - Statement of Purpose and Statutory Authority

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Purpose. These rules address the
			 Department of Revenue's acquisition of information about a subject individual's
			 criminal history through criminal records checks and its use of that
			 information to determine whether the subject individual is fit to provide
			 services to the department as an employee, volunteer, contractor or vendor in a
			 position covered by OAR 150-181-1020. The fact that the department approves a
			 subject individual as fit does not guarantee the individual a position as a
			 department employee, volunteer, contractor or vendor.
(2) Criminal records checks are conducted in
			 accordance with OAR 125-007-0200 through 125-007-0330.
Statutory/Other Authority: ORS
				  181A.195 &
				  305.078
Statutes/Other Implemented: ORS
				  181A.195
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 181 - CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES › Section 150-181-1020 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
As used in this rule, unless the context of the rule requires
				otherwise, the following definitions apply:
(1) "Authorized Designee" means a department
			 employee authorized to obtain and review criminal offender information and
			 other criminal records information about a subject individual through criminal
			 records checks and other means, and to conduct a fitness determination in
			 accordance with these rules.
(2)
			 "Related" means that an individual has a relationship with another person
			 described by one of the following labels: spouse, domestic partner, natural
			 parent, foster parent, adoptive parent, stepparent, child, foster child,
			 adopted child, stepchild, sibling, stepbrother, stepsister, father-in-law,
			 mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law,
			 grandparent, grandchild, aunt, uncle, niece, nephew or first cousin.
(3) "Subject Individual" means an individual
			 identified in ORS 305.078 as someone from whom the
			 department may require fingerprints for the purpose of conducting a criminal
			 records check.
(4) See definitions
			 in OAR 125-007-0210.
Statutory/Other Authority: ORS
				  181A.195 &
				  305.078
Statutes/Other Implemented: ORS
				  181A.195
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 181 - CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES › Section 150-181-1130 - Authorized Designees

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Appointment.
(a) The Department Director or
			 the Director's designee shall designate positions within the Human Resources
			 Unit of the department as including the responsibilities of an authorized
			 designee.
(b) Appointment to one of
			 the designated positions shall be contingent upon an individual being approved
			 under the department's criminal records check and fitness determination
			 process.
(c) Appointments shall be
			 made by the Department Director or the Director's designee at his or her
			 discretion.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 181 - CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES › Section 150-181-1140 - Fees

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 may charge a fee for acquiring criminal offender information for use in making
			 a fitness determination. In any particular instance, the fee shall not exceed
			 the fee(s) charged the Department by the Oregon Department of State Police and
			 the Federal Bureau of Investigation to obtain criminal offender information on
			 the subject individual.
(2) The
			 Department may charge the fee to the subject individual on whom criminal
			 offender information is sought, or, if the subject individual is an employee of
			 a Department contractor or vendor and is undergoing a fitness determination in
			 that capacity, the Department may charge the fee to the subject individual's
			 employer.
Statutory/Other Authority: ORS
				  181A.195 &
				  305.078
Statutes/Other Implemented: ORS
				  181A.195
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 183 - DESCRIPTION OF ORGANIZATION › Section 150-183-0010 - Obtaining Information from the Department

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Information on the organization of the
			 department can be found on our website at
www.oregon.gov/dor
.
(2) Sources of Information. The department
			 provides information to the public through several sources.
(a) Taxpayers may call for general tax
			 information. The department answers questions about tax-related matters such as
			 figuring income taxes, filing tax returns, and obtaining copies of forms and
			 tax returns. Department listings are in the telephone directory.
(b) The department provides Oregon tax
			 publications and forms by mail. Write to: Oregon Department of Revenue, 955
			 Center Street NE, Salem, Oregon 97301 to request copies of these publications
			 or forms.
(c) Website. Many forms,
			 publications, administrative rules and other information may be accessed at the
			 department website:
www.oregon.gov/dor
.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 183 - DESCRIPTION OF ORGANIZATION › Section 150-183-0020 - Oregon Attorney General's Model Rules of Procedure under the Administrative Procedures Act

Current through Register Vol. 63, No. 7, July 1, 2024
The Department of Revenue, for its rulemaking functions, adopts
				the following Model Rules of Procedure under the Administrative Procedures Act
				as those rules were in effect January 1, 2019:
(1) Definitions, 137-001-0005;
(2) Public Input Prior to Rulemaking,
			 137-001-0007;
(3) Assessment for
			 Use of Collaborative Process in Rulemaking, 137-001-0008;
(4) Use of Collaborative Dispute Resolution
			 in Rulemaking, 137-001-0009;
(5)
			 Permanent Rulemaking Notice, 137-001-0011
(6) Limitation of Economic Effect on Small
			 Businesses, 137-001-0018;
(7)
			 Conduct of Rulemaking Hearings, 137-001-0030;
(8) Rulemaking Record,
			 137-001-0040;
(9) Agency Rulemaking
			 Action, 137-001-0050;
(10)
			 Secretary of State Rule Filing, 137-001-0060;
(11) Petition to Promulgate, Amend, or Repeal
			 Rule, 137-001-0070;
(12) Temporary
			 Rulemaking Requirements, 137-001-0080;
(13) Objections to Statements of Fiscal
			 Impact, 137-001-0087;
(14)
			 Statement of the Objective of Proposed Rules, 137-001-0095.
(15) Review of New Rules,
			 137-001-0100.
Statutory/Other Authority: ORS
				  183.341 &
				  305.100
Statutes/Other Implemented: ORS
				  183.341
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 183 - DESCRIPTION OF ORGANIZATION › Section 150-183-0030 - Notifying Interested Parties of Intended Rulemaking Actions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 of Revenue has established a process to allow interested parties to request
			 notification of the department's intended rulemaking activities.
(a) Persons may mail written requests for
			 notification to: Oregon Department of Revenue, Attn: Rules Coordinator,
			 Director's Office, 955 Center St NE, Salem, OR 97301-2555.
(b) Requests may also be sent by electronic
			 mail to: rulescoordinator.dor@state.or.us.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 192 - PUBLIC RECORDS › Section 150-192-0400 - Public Records Requests

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 department must provide, upon request, a copy of any public record that the
			 requestor has a right to inspect.
(2) Requests for taxpayer records. Under ORS
			 314.840(1)(a),
			 the department provides taxpayers and their authorized representatives access
			 to the taxpayer's tax return and related records containing information that
			 would otherwise be exempt from public records disclosure. A person requesting
			 taxpayer records must pay a document charge of no more than the actual costs of
			 making records available.
(a) Requests must
			 contain the taxpayer's full name, address, Social Security number, daytime
			 phone number, and the tax year(s) requested.
(b) Document charge. There may be a charge
			 for locating, preparing, and providing documents.
(A) Payment must be made at the time of the
			 request.
(B) Tax return transcripts
			 are available through the same process at no cost.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 192 - PUBLIC RECORDS › Section 150-192-0500 - Department Records Exempt from Disclosure

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department shall protect as
			 confidential the material listed in paragraph 2 of this rule and contained in
			 its files relating to business activities of any person. ("Person" as used in
			 this rule is defined in ORS
			 311.605.) There shall be no
			 access to files containing confidential material except by department employees
			 or by those authorized by the department, by statute, or by court order. Any
			 department employee having access or charged with controlling or maintaining
			 such files shall be familiar with and comply with the department's procedures
			 regarding security of the confidential material. Each employee shall sign a
			 statement that explains their responsibility for the maintenance of
			 confidentiality of the department's confidential materials.
(2) The confidential materials included in
			 the above referenced files are:
(a) Real and
			 personal property tax returns and supporting schedules filed under ORS
			 308.290.
(b) Statements filed by companies such as
			 railroads, gas, electric, and telephone in connection with the assessment of
			 their properties under ORS
			 308.525.
(c) Reports of gross earnings filed by
			 telephone companies under ORS
			 308.720 in connection with the
			 in-lieu tax on gross earnings.
(d)
			 Statements filed by mutual or cooperative associations engaged in operating
			 electric transmission and distribution systems under ORS
			 308.810 in connection with the
			 in lieu tax on gross earnings.
(e)
			 Information collected by the department for purposes of establishing values
			 under ORS 321.282 and
			 321.430. This includes but is
			 not limited to sales of logs, standing timber sales between private parties,
			 logging costs and other costs associated with logging. Particulars of private
			 timber sales and purchases where the sales price was agreed upon on or after
			 October 3, 1989, and log sales and purchases made on or after July 1, 1989, are
			 subject to the confidentiality provisions of 321.381 and are not subject to
			 this rule.
(f) Harvest forecast
			 information obtained by the department from private parties.
(g) "Trade secrets" as defined under ORS
			 192.501(2).
(h) Research and statistical data
			 of the department which allows identification of confidential material relating
			 to the business activities of any person.
(i) Any information voluntarily submitted to
			 the department in confidence and not otherwise required by law to be submitted
			 when such information should reasonably be considered confidential. Such
			 information includes but is not limited to production records, sale or purchase
			 records, financial statements or similar business records to the extent such
			 information would permit identification of the individual enterprise. It is the
			 finding of the department that public interest would suffer by the disclosure
			 of such information.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 198 - SPECIAL DISTRICTS › Section 150-198-0900 - Assets of Dissolved Districts

Current through Register Vol. 63, No. 7, July 1, 2024
Surplus funds of the dissolved district shall be treated as an
				offset. The offsets shall be apportioned between the districts who share
				territory with the dissolved district in the following manner.
(1) The assessor shall use the value used to
			 compute taxes for the current year to do this calculation. Only the value in
			 code areas which both districts share shall be used in this calculation.
(2) The assessor shall list
			 individually the value of each district within the shared territory of the
			 dissolved district.
(3) The
			 assessor shall establish a multiplier for each district in the following
			 manner. Divide the shared value of each district within the dissolved
			 district's territory by the total shared value of all of the districts
			 established in (2). The sum of the multipliers of the districts for this step
			 shall equal 1.00.
(4) The assessor
			 shall multiply the total offset available for apportionment by the individual
			 district multiplier. This will yield the offset for each district. The total
			 offsets for all districts must equal the total available for offset.
(5) The assessor shall divide the apportioned
			 offset for the district by the shared value used to compute taxes for the
			 district in order to determine the offset rate for each of those districts
			 whose total territory lies within the boundaries of the dissolved district.
(6) The assessor shall subtract
			 the offset rate from the district general operating tax rate in the same manner
			 as all other offsets rates. For those taxing districts that have territory both
			 within and outside of the boundaries of the dissolved district, the tax rate
			 shall be adjusted for the offset only in code areas that are shared with the
			 dissolved district.
Table referenced is not included in rule text.
Click here for PDF copy of
				  table
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  198.955
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 222 - CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS › Section 150-222-0100 - Phase in of City Tax Rate

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Cities
			 that use the provisions of ORS
			 222.111 shall certify their ad
			 valorem property taxes as outlined in this rule.
(2) When a city certifies taxes under ORS
			 310.060 it shall include an
			 additional schedule setting forth the ratio of the rate in the annexed area to
			 the highest rate of taxation for city purposes to other property in the city as
			 provided in the annexing ordinance. It is the responsibility of the city to
			 inform the assessor of the ratio to be applied in each portion of the city
			 according to the phase in provisions.
(3) When final value for the tax year is
			 known, the assessor shall calculate the city tax rates based on the ratio
			 schedule included with the city notice of property tax certification.
(4) At the time of adoption of the
			 ordinance that will phase-in the tax rate, the city shall notify the assessor's
			 office and the assessor shall establish separate code areas for each territory
			 subject to phase-in.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  222.111
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 267 - MASS TRANSIT DISTRICTS › Section 150-267-0010 - Wages

Current through Register Vol. 63, No. 7, July 1, 2024
Generally, wages include all remuneration for services
				performed by an employee for the employer, including the cash value of all
				remuneration paid in any medium other than cash. Thus, salaries, fees, bonuses,
				commission on sales or insurance premiums are wages within the meaning of the
				statute if paid as compensation for services performed by the employee for the
				employer. The basis upon which the remuneration is paid is immaterial in
				determining whether the remuneration constitutes wages. Thus, it may be paid on
				the basis of piecework or a percentage of profits; and may be paid hourly,
				daily, weekly, monthly or annually. Generally, the medium in which the
				remuneration is paid is also immaterial. It may be paid in cash or in something
				other than cash. If services are paid for in a medium other than cash, the fair
				market value of the thing taken in payment is the amount to be included as
				wages. Taxable emoluments - see OAR 150-316.162(2)(A)
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  280.060
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 267 - MASS TRANSIT DISTRICTS › Section 150-267-0030 - Employer-Employee Application

Current through Register Vol. 63, No. 7, July 1, 2024
Unless the context requires otherwise, for purposes of
				administration of transit district payroll taxes, determination whether an
				employer-employee relationship exists will be made under rules adopted pursuant
				to state withholding statutes. See OAR 150-316.167(1) and
				150-316.162(2)(j).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  267.380
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 267 - MASS TRANSIT DISTRICTS › Section 150-267-0040 - Items Included in Wages

Current through Register Vol. 63, No. 7, July 1, 2024
For tax years beginning on or after January 1, 1992, "wages"
				includes elective payments into a Simplified Employee Pension, IRC
				3121(a)(5)(C) or an annuity contract, IRC 3121(a)(5)(D). Contributions, IRC
				3121(v)(1)(A); to a 401k retirement plan; employee contributions under IRC
				3121(v)(3)(A) and employer contributions under IRC 3121(a)(5)(E), to a
				government deferred compensation plan including contributions "picked up" by a
				governmental unit, IRC 3121(v)(1)(B) (and contributions to a nonqualified plan,
				a Section 457 plan, or a 403(b) annuity).
Example:
Linda works for a firm subject to Lane
				Transit District Payroll Tax. She earned $30,000 wages for tax year 1992. She
				put $3,000 into her 401k retirement plan. Linda's employer also put $1,000 in
				her 401k. Linda's "wages," for the purpose of determining the LTD payroll tax,
				is $31,000.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  267.380
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 267 - MASS TRANSIT DISTRICTS › Section 150-267-0050 - Reports and Payments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For 1990 and
			 subsequent years transit excise taxes are paid quarterly with the Oregon
			 Quarterly Combined Tax Report. For purposes of quarterly filing, calendar
			 quarters are used. The first quarter is January through March; the second
			 quarter is April through June; the third quarter is July through September and
			 the fourth quarter is October through December.
(2) Payment due dates are determined by
			 corresponding state due dates for withholding tax returns. When an employer
			 files an Oregon Quarterly Combined Tax Report, the transit excise information
			 and tax must be filed and paid on or before the end of the month following the
			 quarter with the combined tax report.
(3) For 1989 and prior years if an employer
			 files a semi-annual withholding tax return, the transit excise tax for the 1st
			 and 2nd quarters is due July 31. The 3rd and 4th quarter tax and return are due
			 January 31st of the following year. No other reporting periods will be
			 permitted without prior approval of the Department and concurrence of the
			 transit district.
(4) For rules
			 governing annual agricultural filing, see OAR 150-316.202(4).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  267.385
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 276 - PUBLIC BUILDINGS › Section 150-276-0010 - Field Office Parking

Current through Register Vol. 63, No. 7, July 1, 2024
(1) In
			 General. Pursuant to ORS
			 276.594, the Department of
			 General Services ("General Services") has authority to establish charges for
			 parking spaces located in the capitol area in the city of Salem. Excluding that
			 area, the Department of Revenue ("the Department") will charge employees a
			 parking fee for spaces the agency owns or controls through a direct lease,
			 lease purchase, or installment purchase agreement. Control is defined as having
			 the right to the spaces, to identify who may use the spaces, to post signs
			 marking the spaces, and to charge for the spaces.
(a) The rate charged will be determined on a
			 pro rata basis of the Department's cost of acquiring the parking spaces. If the
			 Department's cost cannot be determined, then the rate established by General
			 Services for paid parking in the immediate vicinity of the office will be used.
			 If there are no established General Services parking rates, then the
			 Department's fee will be based on local market rates. Specifically, the parking
			 fee charged by the Department will be an average of the rates charged for
			 similar parking facilities in the immediate vicinity of the office, by private
			 vendors. To encourage the use of alternative modes of transportation, a
			 reduction to the parking fee, determined above, will be allowed for
			 participants in car or van pools. The Department accepts the rate discount
			 allowed by General Services for pool participants.
(b) The Department Fiscal Section ("Fiscal")
			 will monitor all office leases and determine if the department owns or controls
			 parking spaces.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 280 - LOCAL BUDGET › Section 150-280-0010 - Calculating the Estimated Dollar Weighted Life for Local Option Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For local
			 option taxes used to fund capital projects, the estimated dollar weighted life
			 of capital projects shall be calculated in the following manner.
(a) The useful life of the project shall be
			 estimated in years.
(b) The cost of
			 the project shall be estimated in dollars and cents.
(c) The estimated useful life of the project
			 shall be multiplied by the estimated cost of the project. This is the weight of
			 the project.
(d) The weight of the
			 project is divided by the cost of the project to come up with the estimated
			 dollar average life of the project. This is the maximum time that may be
			 financed using a local option tax.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 280 - LOCAL BUDGET › Section 150-280-0020 - Tax Election Ballot Measure Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) All ballot titles are required to contain
			 essentially the same language within the standard format as outlined in ORS
			 250.035.
(2) The caption is limited to not more than
			 10 words. The purpose is to identify the type of tax presented for voter
			 approval. The name of the municipal corporation and dollar figures must not be
			 included in the caption.
(3) The
			 question is limited to 20 words that plainly state the purpose of the measure
			 so that an affirmative response to the question corresponds to an affirmative
			 vote on the measure. The question must contain the following:
(a) The name of the municipal corporation.
			 The word "district" may be substituted for the full name of the municipal
			 corporation if the full name appears in the ballot measure summary;
(b) The amount of property tax in dollars and
			 cents, or the tax rate per $1,000 of assessed value;
(c) The purpose of the tax, such as
			 operating, capital project, or establishing a permanent rate limit;
(d) The first fiscal year the tax is to be
			 imposed; and
(e) The length in
			 years that the proposed tax is to be imposed.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 285 - ENTERPRISE ZONES › Section 150-285-3100 - Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Department of Revenue will waive the application for authorization filing
			 deadline requirement under ORS
			 285C.140(1) if:
(a) The taxpayer had knowledge of the
			 enterprise zone property tax exemption program prior to initiating its
			 investment, as shown by contacts made by the taxpayer with the Oregon Business
			 Development Department (doing business as Business Oregon), the enterprise zone
			 sponsor, the local zone manager or the county assessor; and
(b) The reason for the late submission of the
			 application constitutes good and sufficient cause as defined in OAR
			 150-307.475.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 285 - ENTERPRISE ZONES › Section 150-285-3200 - Enterprise Zone Statutory Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Additions to existing buildings or
			 structures" means an enlargement of building space including construction which
			 creates additional floor space or which creates more building volume by raising
			 a ceiling or roof and in the case of a structure includes, but is not limited
			 to, increasing the area of a parking lot to provide additional parking spaces.
(2) "Building" means a real
			 property improvement erected to stand more or less permanently, usually with
			 walls and roof, and designed for human use and occupancy or as a shelter.
			 Building includes, but is not limited to, warehouses and manufacturing plants.
			 Building also includes all structural components necessary to make the building
			 usable such as wiring, plumbing, a foundation, heating and cooling ducts.
(3) "Construction in progress"
			 means after work begins or that the foundation for the building or structure
			 was partially or wholly laid.
(a) Acceptable
			 documentation means a letter from the contractor, a building official or
			 someone else who is not an employee of the firm concerning when work began.
(b) "Beginning date after
			 interruption" means:
(A) If work begins and
			 then stops for six months or more and/or a new building permit is issued, the
			 beginning date is when work is resumed.
(B) If a firm goes out of business, stops
			 construction and sells the property, the beginning date is when work is
			 undertaken by the new owner.
(C)
			 When rebuilding after a fire, or some other natural disaster, work begins when
			 construction starts, not upon starting demolition or cleanup.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 285 - ENTERPRISE ZONES › Section 150-285-3400 - Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For
			 purposes of ORS 285C.409 and this rule, a
			 facility is "in service" when a certified business has received a permit to
			 occupy and use the building for its intended purpose.
(2) All real and personal property including
			 improvements, machinery, and equipment newly located at the facility are exempt
			 from ad valorem property tax for a minimum of seven and a maximum of 15
			 consecutive tax years. The period for the exemption commences with the first
			 tax year for which the facility was placed in service as of the assessment date
			 for that tax year. If there is no express written agreement between the
			 certified business firm and the zone sponsor on the number of tax years for
			 which the facility is to be exempt, the period for the exemption will be seven
			 consecutive tax years.
(3) The
			 following are examples of how to determine the tax year for which the exemption
			 commences:
Example 1: The property for which
			 the exemption is claimed was placed in service on November 15, 2002. The first
			 assessment date after the property was placed in service is January 1, 2003.
			 Therefore, the exemption commences with the 2003-04 tax year.
Example 2: The property for which the
			 exemption is claimed was placed in service on February 15, 2003. The first
			 assessment date after the property was placed in service is January 1, 2004.
			 Therefore, the exemption commences with the 2004-05 tax year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 285 - ENTERPRISE ZONES › Section 150-285-3410 - Assessor's Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Upon
			 discovering that a certified business no longer qualifies for the property
			 exemption under ORS 285C.409, the assessor must give
			 written notice of exemption disqualification.
(2) The notice must include:
(a) A statement that the property is
			 disqualified from the exemption for the following tax year,
(b) A statement explaining the reason for the
			 disqualification,
(c) A
			 calculation of the additional tax liability, and
(d) A statement that the additional tax
			 liability will be added to the next general property tax roll.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 285 - ENTERPRISE ZONES › Section 150-285-3420 - Criteria for Disqualification

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The county assessor will disqualify the facility of a certified business firm
			 from exemption if the certified business firm does not begin operations and is
			 not reasonably expected to begin operations. A decision of the assessor to
			 disqualify the property from exemption must be based on one or more of the
			 criteria listed in subsection (2). For purposes of this rule, the date that a
			 facility "begins operations" is the date that the facility is placed in
			 service, which, in turn, means the date a certified business has received a
			 permit to occupy or use the facility for its intended purpose.
(2) In determining whether a facility should
			 be disqualified because it has not begun operations and is not reasonably
			 expected to begin operations, the county assessor must consider the following:
(a) Operations by the certified business firm
			 have not started at the facility within 5 years from the date of starting
			 construction or reconstruction of the facility unless otherwise specified in an
			 agreement between the zone sponsor and the certified business firm;
(b) Two years have elapsed from the last date
			 construction or reconstruction activity on the facility ceased;
(c) The certified business firm has notified
			 the zone sponsor of the firm's intent to cease construction or installation of
			 facility property or improvements;
(d) The expected date the facility would
			 first be placed in service, as specified on the Certification Application or a
			 revised date specified in a written notice to the assessor and zone manager has
			 elapsed;
(e) The certified
			 business firm has declared bankruptcy or has ceased to exist;
(f) The certified business firm has notified
			 the assessor and zone manager that the facility is inoperable.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 291 - PERSONAL INCOME TAX SURPLUS REFUND › Section 150-291-0300 - Procedures for Handling State Personal Income Tax Surplus Credit

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Surplus Credit
			 Generally. This rule applies for biennia beginning on or after July 1, 2011,
			 when personal income taxpayers are credited a surplus of tax revenues under ORS
			 291.349(4).
			 Taxpayers claim the credit in odd-numbered tax years and calculate the credit
			 based on the tax return information for the immediately preceding even-numbered
			 tax year (base tax year).
(2)
			 Surplus Credit Procedure. No later than October 15 following the end of the
			 biennium for which a surplus is determined, the department will make publicly
			 available to taxpayers the applicable surplus percentage amounts and
			 information giving guidance on the calculation of the surplus credit.
(a) Personal income taxpayers calculate their
			 surplus credit by multiplying the applicable surplus percentage amount by their
			 total personal income tax liability for the base tax year.
(b) The total personal income tax liability
			 is determined after allowing a credit for income taxes paid to another state
			 (under ORS 316.082,
			 316.131, and
			 316.292) and before any other
			 credit or offset against tax liability, allowed or allowable.
(c) If a surplus credit reduces tax liability
			 to zero, the department will refund any unused surplus credit amount as an
			 overpayment of tax. The department may offset an overpayment of tax due to any
			 unused surplus credit amount to pay debts owing to the State of Oregon or other
			 parties as indicated in ORS
			 314.415 and
			 293.250. The department will
			 issue a notice when this occurs. The department will offset any unused surplus
			 credit amount consistent with the priority set out in OAR
			 150-314.415(2)(f)-(B).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 293 - AUTHORITY TO MAKE REFUNDS › Section 150-293-0020 - Refunds on Receivable Accounts

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 In the case of an overpayment on an account under ORS
			 305.270, the department will not
			 refund or allow credit amounts under $25 unless a written request or refund
			 claim is filed by the person who paid the money.
(2) In the case of an overpayment of money
			 received for miscellaneous purposes, including, but not limited to: photocopies
			 of returns, purchase of publications, public records requests, etc., the
			 department will not refund amounts under $5 unless a written request for refund
			 is received from the person who paid the money. If a written request is
			 received, the refund will be offset against any delinquent accounts owed by the
			 person who paid the money before being issued.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  293.445
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 293 - AUTHORITY TO MAKE REFUNDS › Section 150-293-0030 - Duplicate Checks

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 department may issue a duplicate check if the original check has been lost,
			 stolen, destroyed, or cashed because of forgery. The taxpayer must contact the
			 department and request a "Statement of Ownership" form. The form must be
			 completed and returned to the department. If a joint check was originally
			 issued, both taxpayers must sign the "Statement of Ownership" form.
(2) If the check has been cashed because of
			 forgery, the taxpayer must submit a "Statement of Ownership" form to the
			 department. The department will compare the signature(s) on the cashed check to
			 the signature(s) on the "Statement of Ownership" form. If it appears that the
			 signature(s) on the check was forged, the department will send the following
			 forms to the taxpayer(s):
(a) An "Affidavit:
			 Claimant's Forged Endorsement," to be completed and notarized; and
(b) A separate "Handwriting Exemplar" to be
			 completed and witnessed by two persons. All forms required in the case of a
			 forged check must be completed and returned to the department within 15 months
			 of the date the check was cashed for a duplicate check to be issued. The
			 department will advise the State Treasurer of the forged check.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 293 - AUTHORITY TO MAKE REFUNDS › Section 150-293-0040 - Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any person, required by federal law to
			 make federal corporation estimated tax payments or federal payroll tax payments
			 by means of electronic funds transfer (EFT), is also required to make such
			 payments by EFT for Oregon corporation estimated tax (ORS
			 314.518) and Oregon combined
			 quarterly payroll taxes and assessments (ORS
			 316.198).
(2) The department will notify a person, in
			 writing, of the requirement to make payments by EFT. The notice will provide
			 the person with information as to how to register and begin making EFT
			 payments, and will inform the person of the penalty for failure to comply.
(3) If a person does not begin
			 making payments by EFT within 90 days after notification, as described in
			 section (2), a penalty may be assessed equal to five percent of the payments
			 made by means other than EFT received after the 90 days has expired.
(4) A penalty will not be assessed against
			 payments made by means other than EFT if at the time payment is due:
(a) The person is not required to make such
			 payments by EFT for federal purposes;
(b) Payment by electronic funds transfer is
			 not possible because of the registration waiting period;
(c) The department's EFT system or the
			 Automated Clearing House Network is not operational;
(d) The department has granted the person an
			 exemption from the requirement to make payment by EFT; or
(e) Any other circumstance occurs which, in
			 the judgment of the department, reasonably prevented the person from paying by
			 EFT.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0100 - Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As used in ORS
			 294.175, the following
			 definitions will apply:
(a) "Adequacy to
			 provide the resources needed to achieve compliance" means: Appropriate and
			 sufficient resources to maintain compliance with all laws and rules pertaining
			 to the assessment, levying, and collection of property taxes.
(b) "Laws requiring equality and uniformity
			 in the system of property taxation" includes administrative rules implementing
			 those statutes.
(c) "Equality"
			 means equity of assessments as required by the Oregon Constitution and laws to
			 achieve fairness in property taxation.
(d) "Other laws" include but are not limited
			 to Chapters 305 to and including 312.
(e) "Review" under ORS
			 294.175 may include, but is not
			 limited to, an examination by the department of any county records, both paper
			 and electronic media; interviews with county staff; field review of values and
			 procedures; and special studies.