reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0005 - Purpose

Current through Register Vol. 63, No. 7, July 1, 2024
These rules are designed to complement the primary management
				objectives and the primary scientific objectives of the South Slough National
				Estuarine Research Reserve by regulating public use of the Reserve. The primary
				management objective of the Reserve is to maintain the integrity of the
				estuary; to protect it from both internal and external sources of stress which
				may alter or affect the nature of the ecosystem and to preserve the area for
				long-term scientific and educational uses. All publicly owned areas of the
				Reserve are available to scientists, students and the general public on a basis
				desirable and permissible for coordinated research and educational uses and for
				other compatible uses to the extent they do not interfere with the primary
				management and scientific objectives. These rules are adopted in accordance
				with plans and policies defined in the South Slough National Estuarine Research
				Reserve Management Plan; Oregon Revised Statutes (ORS 273 .533 et seq.); the
				federal Grant-in-Aid (fi04-4-158 -12001, as amended); and Section 315 of the
				Coastal Zone Management Act of 1972 as amended.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0015 - Permitted Activities

Current through Register Vol. 63, No. 7, July 1, 2024
Subject to action by the Commission taken under rules
				142-010-0025 and
				142-010-0030,
				the following noncommercial uses of the Reserve are permitted without special
				restrictions. State and federal regulations will govern these activities where
				applicable:
(1) Canoeing and
			 rowboating;
(2) Aesthetic
			 appreciation;
(3) Recreational
			 fishing;
(4) Hiking;
(5) Wildlife observation.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0021 - Prohibited Activities

Current through Register Vol. 63, No. 7, July 1, 2024
The following uses of the Reserve are prohibited activities as
				determined by the Commission, by authority of ORS 273 .553(3):
(1) Commercial bait gathering;
(2) Commercial timber harvest;
(3) Commercial mineral removal;
(4) Discharge of firearms for pleasure
			 shooting or for target practice;
(5) Picking of forest greenery and cascara
			 bark gathering for commercial purposes.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0025 - Public Health, Safety, and Welfare

Current through Register Vol. 63, No. 7, July 1, 2024
The Manager is authorized to take actions necessary for
				maintaining public health, safety, and welfare. The Manager's actions under
				such authority shall be consistent with the primary objectives of the
				Reserve.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0030 - Temporary Closure

Current through Register Vol. 63, No. 7, July 1, 2024
Any activity may be suspended or any area closed if necessary
				for the conduct of appropriate scientific research, stewardship and educational
				activities. Such closure will occur only after consultation with the Advisory
				Group, and with approval of the Commission. If, based on the scientific data
				and knowledge acquired and on scientific judgment, uses are found to have a
				detrimental or adverse impact, actual or potential, on the ecosystem or
				resources thereof, appropriate agencies of the State of Oregon shall take
				immediate action to control such uses so as to remove or negate their impacts
				and restore the system to its natural state as it was prior to such
				activities.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0035 - Roads and Trails

Current through Register Vol. 63, No. 7, July 1, 2024
Roads and trails other than those authorized by the Commission
				will be closed. No roads or trails will be constructed without approval of the
				Commission. Access to Reserve lands shall be on authorized roads and trails
				only, and not through private property unless the state has acquired an
				easement.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0040 - Leases and Rentals

Current through Register Vol. 63, No. 7, July 1, 2024
Any fee for a lease or rental approved by the Commission for
				any use of the Reserve lands or buildings shall be at fair market
				value.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0045 - Short-Term Use of Facilities

Current through Register Vol. 63, No. 7, July 1, 2024
Overnight use of buildings and facilities is permitted upon
				approval by the Manager. Employee housing can be provided in a manner
				consistent with applicable policy governing use of state owned property by
				state employees (ORS 182.425 and
				182.435). See OAR 142, division
				015 for applicable fees.
Stat. Auth.: ORS 273
Stats. Implemented: ORS
				  273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0050 - Violation of Rules

Current through Register Vol. 63, No. 7, July 1, 2024
Violation of these rules is punishable, upon conviction, by a
				fine of not more than $100 for each day of violation, as set forth in ORS 273
				.558. The Commission may appropriately appeal for injunctive relief and pursue
				civil remedies which require the rehabilitation or restoration of Reserve lands
				damaged in violation of these rules.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0055 - Review of Rules

Current through Register Vol. 63, No. 7, July 1, 2024
ORS 273 .557 provides for State Land Board review of Commission
				rules. Individuals or organizations concerned about possible improper use or
				restriction of use of the Reserve may petition the State Land Board or the
				Office of Coastal Zone Management for review of the management
				program.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 10 - PUBLIC USES OF THE SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Section 142-010-0060 - Amendment of Rules

Current through Register Vol. 63, No. 7, July 1, 2024
These rules are subject to amendment by the Commission in
				accordance with the Attorney General's Model Rules of Administrative Procedure.
				Amended rules must be consistent with the policies of the Reserve Management
				Plan.
Stat. Auth.: ORS 273
Stats. Implemented: ORS 273
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0000 - Purpose

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 142-015-0000  to 142-015-0050  identify the facilities,
				equipment and educational and technical services provided by theSouth Slough
				National Estuarine Research Reserve for which fees are required, and establish
				the process that will be used to establish and revise those
				fees.
Stat. Auth.: ORS
				  273.554
Stats. Implemented: ORS
				  273.554(2)
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0010 - Adoption or Revision of Fee Schedule

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Subject to approval by the South Slough
			 National Estuarine Research Reserve Management Commission, the Reserve manager
			 shall adopt (and each even-numbered year, revise) a fee schedule for public use
			 of the Reserve facilities, equipment and educational and technical services
			 described in OAR 142-015-0000. The fees must promote the financial
			 self-sufficiency of the Reserve and be based on the following criteria:
(a) Prevailing rates for comparable
			 facilities, equipment or services;
(b) Day of week;
(c) Time of day; and
(d) Season of year;
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0020 - Fee Categories

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 following public uses of Reserve facilities, equipment or services are subject
			 to the fee established pursuant to OAR 142-015-0010:
(a) FACILITIES FEES -- The following fees
			 apply to the use of Reserve facilities for events not initiated by the Reserve:
(A) Spruce Ranch Field Housing, including
			 yurts, camping in yard -- fees recover costs of field housing, including fuel
			 oil for heating, and all other provided utilities, plus generate a revenue
			 stream toward creating a facilities maintenance fund.
(B) Interpretive Center Auditorium -- fees
			 must recover costs of building operation plus generate a revenue stream toward
			 creating a facilities maintenance fund.
(C) Interpretive Center Classroom - fees must
			 recover costs of building operation plus generate a revenue stream toward
			 creating a facilities maintenance fund, as well as pay for maintaining and
			 replacing supplies and artifacts.
(D) Staff time to open, monitor, close and
			 secure facilities - fees must recover salary cost for the building supervisor
			 (including overtime were required).
(E) Event Set-Up, Clean Up - fees must
			 recover salary cost for building supervisor and laborer (including any
			 overtime).
(F) Administrative
			 Support, including supplies -- fees must recover salary cost for staff
			 assistance, use of photocopier, paper, telephones, easels, charts and other
			 expendable supplies.
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0030 - Fee Tiers

Current through Register Vol. 63, No. 7, July 1, 2024
Fees established pursuant to OAR 142-015-000 to 142-015-0050 must recognize the following four tiers to reflect the diversity of the
				Reserve's client base:
(1) N Schedule
			 Clients -- Public or private sector clients who have no connection to the
			 Reserve and its mission.
(2) L
			 Schedule Clients -- Public or private sector clients who have limited
			 connection to the Reserve and its mission.
(3) D Schedule Clients -- Public or private
			 sector clients who have a direct connection to the Reserve and its
			 mission.
(4) E Schedule Clients --
			 Exempt; fees can be waived at the discretion of SSNERR management for specific
			 category of use or for certain public or private sector entities otherwise
			 authorized by the SSNERR Manager, including but not limited to a cooperating
			 association that has entered into an agreement with the Reserve, such as the
			 Friends of South Slough, or a charity, social service group or other
			 organizations with memoranda of understanding or reciprocal use agreements,
			 cultural share groups.
(a) Eligibility of "E"
			 schedule clients will be established via a written application
			 process.
(b) "E" schedule governs
			 the use of interpretive center classroom and auditorium during regular business
			 hours (requiring simple set-up, self clean up and self-administrative
			 support).
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0040 - Biennial Review of Fees

Current through Register Vol. 63, No. 7, July 1, 2024
(1) By
			 January 1 of each even-numbered year, the Reserve Manager must prepare a report
			 and recommendations on fees to be considered by the Commission at its first
			 meeting of that year. The report shall include:
(a) A report of the revenues earned from fees
			 during the biennium ending on June 30 of the preceding odd-numbered
			 year;
(b) A recommendation of any
			 changes to the fee schedule for the next biennium beginning on July 1 of the
			 even-numbered year;
(c) A
			 projection of the anticipated revenues over the next two-year period based on
			 the recommended fee schedule;
(d)
			 An evaluation of the impact of the fees on participation in Reserve events;
			 and
(e) Costs of implementing the
			 fee schedule.
Oregon Administrative Rules › Chapter 142 - DEPARTMENT OF STATE LANDS, SOUTH SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE › Division 15 - FEES RULES › Section 142-015-0050 - Addition of Fee for New Category

Current through Register Vol. 63, No. 7, July 1, 2024
In the event the Reserve is requested to allow a usage or
				activity not anticipated at the time the Commission approves the schedule under
				OAR 142-015-0040, the Manager or the Operations Manager may establish a
				proposed fee and submit the fee to the Commission at its next regular meeting.
				The fee shall be based on the costs to the Reserve in sponsoring or carrying
				out the activity or usage and shall take into consideration the criteria set
				forth in OAR 142-015-0010(1). Upon approval by the Commission the fee shall be
				incorporated into the fee schedule.
Stat. Auth.: ORS
				  273.554
Stats. Implemented: ORS
				  273.554(2)
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 18 - JUDGMENTS, EXECUTION AND GARNISHMENT › Section 150-018-0010 - Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Department of Revenue is authorized to continuously garnish up to 25 percent of
			 an employee's disposable earnings to recover delinquent state tax debt.
			 Concurrently, a district attorney or the Division of Child Support of the
			 Department of Justice is authorized to request the courts to order the
			 withholding of delinquent and current child or spousal support from an
			 employee's disposable earnings.
(2) Under ORS
			 18.385(4), the
			 maximum disposable earnings subject to garnishment is reduced by an order to
			 withhold wages for child or spousal support under 25.378, 419B.408 or 419C.600
			 or ORS Chapter 110. Normally, any other existing garnishments would then be
			 limited to 25 percent of disposable earnings after subtracting the order to
			 withhold wages. However, 18.385(6) specifies that, for garnishments to pay
			 state tax debt, the provisions of 18.385(4) do not apply. Therefore, a
			 garnishment to pay state tax debt would be calculated upon disposable earnings
			 and not reduced by an order to withhold child or spousal support.
Example 1: Larry has $4,000 per month of
			 disposable earnings.
Larry owes delinquent child support totaling $15,000. An order
				to withhold child support has been granted that requires Larry's employer to
				withhold a specified amount of $1,400 from disposable earnings.
Larry also owes a state personal income tax debt totaling
				$5,000. The department has garnished Larry's employer for 25 percent of
				disposable earnings. The employer would calculate and pay the order to withhold
				child support and the garnishment as follows:
(A) Disposable earnings - $4,000
(B) Order to Withhold specified amount of
			 $1,400 for child or spousal support - ($1,400)
(C) Personal Income Tax Garnishment at 25
			 percent ($4,000 x .25) - ($1,000)
(D) Net disposable earnings to Larry - $1,600
(E) Payment for Order to Withhold
			 - $1,400
(F) Payment for Personal
			 Income Tax Garnishment - $1,000
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 18 - JUDGMENTS, EXECUTION AND GARNISHMENT › Section 150-018-0020 - Oregon Department of Revenue Other Agency Account Garnishments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Under ORS
			 293.250, the Department of
			 Revenue may render assistance to recover delinquent debts owed to any entity
			 listed under ORS 293.250(2) that
			 is assigned by the entity to the department for collection, including actions
			 to continuously garnish up to 25 percent of an employee's disposable
			 earnings.
(2) Under ORS
			 18.385(4),
			 nonexempt disposable earnings are reduced by an order to withhold child or
			 spousal support under ORS
			 25.378,
			 419B.408 or
			 419C.600 or ORS chapter 110. The
			 maximum disposable earnings subject to garnishment for the period is determined
			 under ORS 18.385(2)(a) -
			 18.385(2)(e),
			 minus any amount required to be withheld from an individual's disposable
			 earnings for the period pursuant to an order to withhold child or spousal
			 support. The order to withhold child or spousal support may reduce the amount
			 available for garnishment to zero.
(3) Under ORS
			 18.385(2)(a) -
			 18.385(2)(e),
			 the nonexempt disposable earnings subject to garnishment for the period is
			 calculated by reducing the individual's disposable earnings for that period by
			 the amount of disposable earnings exempt from garnishment. The amount of
			 disposable earnings exempt from garnishment is the greater of 75 percent of the
			 disposable earnings for the period under ORS
			 18.385(1) or
			 the minimum exemption amount under ORS
			 18.385(2)(a) -
			 18.385(2)(e).
Example 1 : Paul has $1,000 per week of
			 disposable earnings. Paul owes child support totaling $15,000. An order to
			 withhold for child or spousal support under ORS
			 25.378 has been issued to Paul's
			 employer directing the employer to withhold a specified amount of $225 from
			 Paul's disposable earnings. Paul also owes a state agency for a delinquent
			 student loan totaling $5,000 (a state non-tax debt). The department has
			 garnished Paul's employer for 25 percent of disposable earnings. The employer
			 would calculate and pay the order to withhold for child or spousal support and
			 the garnishment as follows:
(A) Disposable
			 earnings - A - $1,000
(B) Minimum
			 weekly exemption - B - $254
(C) 75
			 percent of disposable earnings - C - $750
(D) Earnings exempt from garnishment (greater
			 of B or C) - D - $750
(E) Nonexempt
			 earnings subject to garnishment (A minus D) - E - $250
(F) Order to withhold specified amount of
			 $225 for child or spousal support - F - $225
(G) Disposable earnings subject to
			 garnishment (E minus F) - G - $25
Although the department has issued a 25 percent garnishment
				that would normally return $250, because of the order to withhold for child or
				spousal support, the amount available on the state non-tax debt garnishment is
				limited to $25.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 18 - JUDGMENTS, EXECUTION AND GARNISHMENT › Section 150-018-0030 - Appeal Period after Garnishment Challenge Denied

Current through Register Vol. 63, No. 7, July 1, 2024
If a person makes a challenge to a garnishment, and that
				challenge is denied in whole or in part by the department, the person may
				request a contested case hearing before an administrative law judge of the
				Office of Administrative Hearings established under ORS
				183.605. To be valid, the
				hearing request must be in writing and must be received by the department
				within 90 days of the date on the face of the Response to Challenge to
				Garnishment letter issued by the department.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  18.855
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 18 - JUDGMENTS, EXECUTION AND GARNISHMENT › Section 150-018-0040 - Garnishment of Wages

Current through Register Vol. 63, No. 7, July 1, 2024
Circumstances in which a debtor may be jeopardizing the
				collection of a tax, and which are considered justification for garnishment of
				100% of the debtor's wages under ORS
				18.902(6)
				include, but are not limited to, the following:
(1) The department receives information that,
			 in the judgment of the department, indicates the debtor is attempting to
			 jeopardize collection of the tax. For example: The debtor directs the employer
			 to pay over the debtor's earnings to another entity;
(2) The department receives information that,
			 in the judgment of the department, indicates the debtor may cease employment or
			 change jobs to avoid paying taxes;
(3) The department receives information that,
			 in the judgment of the department, indicates the debtor intends to leave the
			 state to avoid paying taxes;
(4)
			 The department receives information that, in the judgment of the department,
			 indicates that the debtor has changed jobs in the past to avoid garnishment; or
(5) The debtor's failure to comply
			 with Oregon tax laws in an attempt to avoid or evade the tax was the basis for
			 assessment of the tax being collected by garnishment.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  18.855
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 90 - NOTICE OF TAX PROVISIONS TO TENANTS OF CLOSING MANUFACTURED DWELLING PARK › Section 150-090-0020 - Abandoned Personal Property Homes; Landlord's Acquisition, Rehabilitation, and Sale to New Tenant with Tax Cancellation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Manufactured dwelling or floating home"
			 has the same meaning as the term "personal property" as that term is defined in
			 ORS 90.675(1)(e).
(2) ORS
			 90.675 requires three
			 declarations or affidavits to be filed before the county tax collector and the
			 Department of Revenue may cancel unpaid property taxes as provided in ORS
			 90.675(15). For
			 purposes of this rule the declarations and affidavits required in the statute
			 will be referred to as follows:
(a) The
			 declaration or affidavit required by ORS
			 90.675(15)(a)(A)
			 shall be referred to as a "Declaration or Affidavit of Intent."
(b) The declaration or affidavit required by
			 ORS 90.675(15)(a)(B)
			 shall be referred to as a "Declaration or Affidavit of Compliance."
(c) The declaration or affidavit required by
			 ORS 90.675(15)(c)(C)
			 shall be referred to as a "Declaration or Affidavit of the Buyer."
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 90 - NOTICE OF TAX PROVISIONS TO TENANTS OF CLOSING MANUFACTURED DWELLING PARK › Section 150-090-0600 - Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A landlord must provide notice regarding
			 the tax credit available to tenants of a closing manufactured dwelling
			 park.
(2) The notice to tenants of
			 a closing park must include:
(a) The
			 qualifications for the personal income tax credit
(b) Information on how to apply for the
			 personal income tax credit, and
(c)
			 Instructions regarding how to appeal the property tax assessment.
Sample: TAX CREDIT: If you own and live in a mobile
				(manufactured) home in a park that is closing, and leave that park because you
				received a closure notice, you may qualify for a $5,000 refundable tax credit
				on your Oregon personal income tax return.
To qualify, you must:
* Own and live in the manufactured home as your main
				residence;
* Rent space in the closing park;
* Receive a notice that the park is closing while you own and
				live in the manufactured home; and
* Move out of the park because it's closing.
If you qualify, you must attach a completed Schedule MPC to
				your Oregon income tax return for the year you leave the park.
Example: You move out of a closing park on October 15, 2009 and
				you qualify for the credit. You'll claim it on your 2009 Oregon income tax
				return, due April 15, 2010. If the park converts to a subdivision and you sell
				your manufactured home to someone who buys a lot in the subdivision, you won't
				qualify for this credit. For more information and to download Schedule MPC,
				visit
www.oregon.gov/DOR/PERTAX
.
				PROPERTY TAX APPEAL: If you receive notice that your park is closing, you may
				appeal the property tax assessment on your manufactured home. To appeal, send a
				completed Real Property Petition, 150-310-063, to the Property Value Appeals
				Board in the county where the park is located. For more information, see the
				publication, How to Appeal Your Property Value. The petition and publication
				are at
www.oregon.gov/dor/forms
. You may
				also contact the Department of Revenue for information at 1-800-356-4222 or
				questions.dor@dor.oregon.gov.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  305.100 & 2010 OL
				  Ch.107
Stats. Implemented: 2010 OL Ch.
				  107
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0010 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
The term "intangible personal property" includes but is not
				limited to stocks, bonds, notes, currency, bank deposits, accounts receivable,
				patents, trademarks, copyrights, royalties, goodwill, partnership interests,
				limited liability interests, life insurance policies, annuity contracts,
				brokerage accounts, and other choices in action.
Stat. Auth: ORS
				  305.100
Stats. Implemented: ORS
				  118.010-118.300 &
				  314.364
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0020 - Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die on or after
				January 1, 2012.
(1) An estate may
			 claim deductions allowable under sections
			 2053 or
			 2054 of the Internal Revenue Code
			 (IRC) for either estate tax purposes or fiduciary income tax purposes, but not
			 both. The executor of an estate may make different elections for federal and
			 Oregon purposes.
(2) If deductions
			 are claimed against fiduciary income, the executor must include with the return
			 a statement that the deductions are not being claimed for estate tax purposes.
Example 1: The executor of Estate A elects to
			 deduct $19,500 of expenses in determining the estate's federal income tax. For
			 Oregon, the executor elects to claim the deduction in determining estate tax.
			 The amount deducted for federal purposes is not allowed for Oregon fiduciary
			 income tax purposes.
Example 2: The
			 executor of Estate B elects to deduct $10,000 of expenses in determining the
			 estate's federal income tax. The executor elects to claim these deductions in
			 determining Oregon's fiduciary income tax. No modification to income is
			 required for Oregon. A deduction may not be made on the Oregon estate tax
			 return.
Example 3: The executor of
			 Estate C elects to claim a deduction of $15,000 for federal estate tax
			 purposes. For Oregon, the executor elects to claim the deduction for fiduciary
			 income tax purposes. The deduction may not also be made on the Oregon estate
			 tax return if the election is made by deducting the $15,000 on the Oregon
			 fiduciary income tax return.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0030 - Imposition of Tax

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012.A tax equal to the state death tax credit allowable for federal
				estate tax purposes is imposed. The tax is due in every case even though the
				credit may not be claimed on the federal estate tax return, Form 706.
(1) Property within the jurisdiction of the
			 state includes the following:
(a) Resident
			 Decedent.
(A) Real property situated in
			 Oregon.
(B) Tangible personal
			 property situated in Oregon.
(C)
			 Intangible personal property wheresoever situated.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0040 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012. Deductions allowed under sections
				2053 or
				2054 of the Internal Revenue Code
				(IRC) may be claimed on either the Oregon inheritance tax return (Form IT-1) or
				the Oregon fiduciary income tax return (Form 41), but not both. The personal
				representative of an estate may make different elections for federal and Oregon
				returns. If the deductions are claimed on the Oregon Form 41, attach a
				statement that the deductions are not being claimed on the Oregon Form IT-1.
				For federal purposes, those deductions may be taken on either the federal
				estate tax return (Form 706) or the federal estate income tax return (Form
				1041) under IRC 642(g).
Example 1:
			 Peter dies in 2004 with a gross estate of $900,000. The personal representative
			 of the estate elects to deduct $19,500 of expenses on the federal Form 1041.
			 For Oregon, the personal representative elects to take the deduction on the
			 Oregon Form IT-1. The amount deducted on the federal Form 1041 must be added
			 back to income on the Oregon Form 41.
Example
			 2: Sally dies in 2004 with a gross estate of $950,000. The
			 personal representative of the estate elects to deduct $10,000 of expenses on
			 the federal Form 1041. The personal representative does not claim these
			 deductions on the Oregon Form IT-1. The deductions claimed on the federal Form
			 1041 flow through to the Oregon Form 41. No modification to income is
			 required.
Example 3: Mildred dies
			 in 2004 with a gross estate of $2,000,000. The personal representative of the
			 estate elects to claim a deduction of $15,000 on the federal Form 706. For
			 Oregon, the personal representative elects to claim the deduction on the Oregon
			 Form 41. The election is made by subtracting the deduction from the Oregon
			 return. The deduction is not allowed on the Oregon Form IT-1 if it was claimed
			 on the Oregon Form 41. The personal representative must reduce the deductions
			 by $15,000 on the Oregon Form IT-1.
Forms referenced are available from the
				  Agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.010
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0050 - Apportionment of Tax

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012.
(1) Where property is
			 left in two or more states by a decedent, the maximum state tax credit allowed
			 against the federal estate tax is apportioned. The numerator of the
			 apportionment formula is the value for federal estate tax purposes of the
			 property within the jurisdiction of this state notwithstanding that some of
			 such property for Oregon inheritance tax purposes may be exempt, deductible,
			 appraised at different values or considered in computing a credit. The
			 denominator of the apportionment formula is the value of the gross estate for
			 federal estate tax purposes.
(2)
			 The executor shall, upon demand, file a copy of the federal estate tax return
			 and such other information deemed necessary by the Department in the
			 computation of the additional tax. In case of failure to file such returns as
			 these rules provide, the Department shall compute the tax upon the basis of the
			 best information available.
(3) If
			 the amount of federal estate tax is increased or decreased subsequently, the
			 pick-up tax imposed upon such estate shall be changed accordingly. In such case
			 it is the duty of the executor to notify the Department of the
			 changes.
(4) Example of
			 apportionment of federal credit where decedent leaves property in three states
			 that impose death taxes:
Value of Oregon property included in federal gross estate -
				$500,000
Value of property in State B included in federal gross estate -
				100,000
Value of property in State C included in federal gross estate -
				100,000
Value of federal gross estate - $700,000
Credit allowable against the federal estate tax for state death
				taxes - $3,600
Federal credit apportioned to Oregon - $500,000
$700,000 x $3,600 = $2,570
Oregon tax - $2,570
Table referenced is not included in rule text.
Click here for PDF of table
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.010
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0060 - Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012. Intangible personal property within the jurisdiction of the
				state of Oregon and owned by a nonresident of this state is exempt from
				inheritance tax if a like exemption is made by the laws of the state or country
				of decedent's residence in favor of residents of this state. There is no such
				exemption allowed as to property owned by a deceased resident of a state which
				does not impose a death tax. However, if a state has a death tax law which does
				not impose a tax on intangible personal property owned by a nonresident of that
				state, the "like exemption" requirement of ORS
				118.010(4)(b)
				is satisfied, and Oregon would exempt intangible personal property owned by a
				deceased resident of that state. A nonresident is one who at the time of death
				had a permanent dwelling place and an official or legal residence outside the
				State of Oregon. To have a change of domicile there must be:
(1) Residence in a new place;
(2) Intent to abandon the old domicile; and
(3) Intent to acquire a new
			 domicile (196 Or 256).
NOTE:
For definition of the term "intangible
				personal property," see OAR 150-118.010(1).
Publications: Publications referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.010
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0070 - Separate Oregon Elections

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die before
				January 1, 2012.
(1) For deaths after
			 December 31, 2001, and before January 1, 2012, the Oregon inheritance tax is
			 computed using the Internal Revenue Code (IRC) in effect on December 31, 2000.
			 Federal changes enacted after this date, including the "Economic Growth and Tax
			 Relief Reconciliation Act of 2001", do not affect the computation of Oregon
			 tax. Oregon allows separate elections, including but not limited to elections
			 provided by IRC Sections 2031(c), 2032, 2032A, 2033A, 2056 and 2056A that would
			 have been allowed under federal law in effect as of December 31, 2000, whether
			 or not a federal estate tax return is filed. The Oregon elections are
			 irrevocable. If a federal estate tax return is not required with respect to the
			 decedent's death, the Oregon elections must be made in the same manner as
			 required under the IRC on a return filed with the Oregon Department of Revenue.
Example 1: The personal representative may
			 not make a qualified terminal interest property (QTIP) election on the 2004
			 Oregon Inheritance Tax Return under the following circumstances. Harold dies in
			 2004 with an estate valued at $950,000. He is survived by his wife, Wanda. They
			 had provided for a credit shelter trust funded by an amount equal to the unused
			 federal exclusion amount. The trust is set up to distribute or accumulate
			 income to someone other than the spouse and allows for discretionary
			 distribution of income to the surviving spouse. The trust does not qualify for
			 a QTIP election under IRC 2056(b)(7), as in effect as of December 31, 2000.
Example 2: The personal
			 representative may make a QTIP election on the 2004 Oregon Inheritance Tax
			 Return under the following circumstances. Winifred dies in 2004 with an estate
			 valued at $1,500,000. She is survived by her husband, Harvey. They had provided
			 for a credit shelter trust funded by an amount equal to the unused federal
			 exclusion amount. The trust provides for all income to be distributed to the
			 surviving spouse and otherwise qualifies for the federal QTIP election. The
			 personal representative files a 2004 federal estate tax return without claiming
			 a QTIP election. The personal representative may file the 2004 Oregon return
			 claiming a QTIP election because that election would have been allowed under
			 federal law effective on December 31, 2000.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0080 - Elections

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die on or after
				January 1, 2012.
(1) An estate may
			 elect a larger or smaller amount, percentage or fraction of the qualified
			 terminal interest property (QTIP) for Oregon tax purposes than was elected for
			 federal estate tax purposes in order to reduce the Oregon estate tax liability
			 while making full use of the federal unified credit. In addition to or in lieu
			 of a QTIP the estate may elect to claim Oregon Special Marital Property (OSMP)
			 to reduce the estate tax liability.
(2) The Oregon and federal taxable estate
			 amount will be different for the surviving spouse's estate when a separate QTIP
			 or OSMP election was taken for Oregon. In addition to the value of property for
			 which a federal QTIP election was made, the value of property for which an
			 Oregon QTIP or OSMP election was made is includible as part of the Oregon
			 taxable estate to the extent that the property is subject to Oregon estate tax.
(3) The executor must identify the
			 assets by schedule, item number, and the fixed amount, percentage or fractional
			 interest that are included as part of the Oregon QTIP or OSMP election, either
			 on the return or, if those assets have not been determined when the estate tax
			 return is filed, on a statement to that effect, prepared when the assets are
			 definitively identified.
Example 1: W dies in
			 2012 with a gross estate of $7,000,000. The decedent established a federal QTIP
			 trust for the benefit of W's surviving spouse H, an Oregon resident, in an
			 amount to result in no federal estate tax. For Oregon, the executor may elect a
			 larger fixed amount, percentage or fractional interest QTIP or an OSMP. To
			 achieve zero Oregon estate tax, the Oregon QTIP or OSMP election will be the
			 difference between the federal exemption amount and the Oregon exemption
			 amount. H was an Oregon resident at the time of H's death. Upon H's death, the
			 assets remaining in the Oregon QTIP or OSMP trust must be included in H's gross
			 estate.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0100 - Property Values and Appraisals

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies to estates of decedents who die on or after
				January 1, 2012.
(1) The fair market
			 value of an estate's property must be determined as of the date of death or six
			 months following the date of death if the alternate valuation method is
			 elected. The property value reported on the estate tax return must be
			 substantiated. The executor is required to explain how the value was determined
			 and must attach copies of any appraisals used to value property included on the
			 return. If there was no appraisal, the executor must attach a statement to the
			 return explaining how the value was determined. If the determination of value
			 is based on a county property tax statement, the determination of value must be
			 supported by other evidence of value.
(2) A fee appraisal represents both common
			 and best practice for determination of the value for most real and personal
			 property but may not always be necessary. For example, where an Oregon Special
			 Marital Property election has been made, the value of the asset(s) included
			 within the election may not have an impact upon the estate tax.
Stat. Auth.: ORS
				  305.100 &
				  118.140
Stats. Implemented: ORS
				  118.140
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0110 - Estate Tax Credit for Natural Resource Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions. The following definitions
			 apply for purposes of ORS
			 118.140:
(a) "Active Management" is defined by
			 Internal Revenue Code (IRC) Section 2032A(e)(12) to mean the making of the
			 management decisions of a business (other than the daily operating decisions).
(b) "Ancestor" means a person from
			 whom the decedent is directly descended, such as a parent, grandparent, or
			 great-grandparent. The term does not include aunts, uncles, or cousins.
(c) "Cash equivalents" means
			 accounts receivable, inventory, marketable securities, capital or sinking
			 funds, prepaid expenses and other assets that are spent, maintained, used or
			 available for use, in the operation of a farm business, forestry business, or
			 fishing business.
(d)
			 "Disposition" means to sell, exchange, transfer, convey, or otherwise dispose
			 of natural resource property that was used to compute the natural resource
			 property credit, if such disposition results in the property no longer
			 qualifying for the credit.
(e)
			 "Domestic partner" means an individual who has entered into a domestic
			 partnership as defined in ORS
			 106.310. Per the general
			 applicability provision of ORS
			 106.340, "spouse" as used in
			 these rules includes domestic partner.
(f) "Family member" means a member of the
			 family as defined in IRC section 2032A, and for purposes of ORS
			 118.140 includes:
(A) An ancestor of the decedent;
(B) The spouse of the decedent;
(C) A lineal descendant of the decedent or of
			 the decedent's spouse;
(D) A
			 lineal descendant of a parent of the decedent; or
(E) The spouse of any lineal descendant
			 described in paragraph (C) or (D). For purposes of the preceding sentence, a
			 legally adopted child of an individual is a lineal descendant of the adoptive
			 parent(s).
(g) "Lineal
			 descendant" means a person in a direct line of descent from the decedent, such
			 as a child, grandchild or great-grandchild.
(h) "Lineal descendant of a parent of the
			 decedent" means a decedent's siblings, children and grandchildren of those
			 siblings, and any other person in a direct line of descent from the decedent's
			 siblings.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0120 - Filing Requirements for Estate Tax Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If the estate is required to file a
			 federal estate tax return, the executor must include a complete copy of the
			 federal return, schedules, and supporting documents with the Oregon estate tax
			 return.
(2) If the estate is not
			 required to file a federal estate tax return, the executor must prepare and
			 include with the Oregon estate tax return the federal schedules and supporting
			 documents that would have been required to be filed if the estate had been
			 required to file a federal estate tax return.
Stat. Auth.: ORS
				  305.100 &
				  118.140
Stats. Implemented: ORS
				  118.140
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0130 - Inheritance Tax Return; Extension of Time to File

Current through Register Vol. 63, No. 7, July 1, 2024
(1) This rule applies to estates of decedents
			 who die on or after January 1, 2003 and before January 1, 2012.
(2) The executor shall, not more than nine
			 months after the date of the decedent's death, file with the department an
			 inheritance tax return, Form IT-1. A complete copy of the federal estate tax
			 return and schedules must be filed with the Oregon Form IT-1. If the estate is
			 not required to file a federal estate tax return, the executor must prepare a
			 federal estate tax return and schedules reflecting federal estate tax law in
			 effect December 31, 2000 and file that return and schedules with the Oregon
			 inheritance tax return.
(3) If the
			 executor cannot file a return within nine months, the department may allow
			 additional time, usually not to exceed six months, to file the return. A copy
			 of the federal extension request must be attached to the front of the Oregon
			 return when filed and will serve as evidence of a granted extension by the
			 department.
(4) If the Internal
			 Revenue Service denies the extension request, but grants a period of time from
			 the date of denial in which to file the federal return without imposition of
			 delinquency charges, the department will not impose delinquency charges if the
			 Oregon return is received by the department within one month from the last date
			 on which the Internal Revenue Service would accept the federal return without
			 imposition of delinquency charges. A copy of the denied extension request must
			 be attached to the front of the Oregon return at the time of filing.
(5) An extension of time to file does not
			 relieve the estate from the five percent penalty for failure to pay the tax on
			 or before the original due date. Interest accrues during the extension period.
Publications: Publications referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  118.160
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 118 - INHERITANCE TAX › Section 150-118-0140 - Procedure for Determination

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The following sections of ORS Chapter 305 relate to determination of taxes and
			 appeals under Chapter 118, except where the context requires otherwise.
(a) Penalty and interest waivers, 305.145
(b) Audit of returns, 305.265;
(c) Determination of deficiencies,
			 305.265;
(d) Assessments, 305.265;
(e) Claims for refund, 305.270;
(f) Conferences, 305.265 and
			 305.270;
(g) Appeals to Director,
			 305.275 and 305.280;
(h) Appeals
			 to Tax Court, 305.515 and 305.560.