reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0840 - Duties of the Governing Body of a Council of Government

Current through Register Vol. 63, No. 7, July 1, 2024
The council of governments notifies the public of the time and
				place of a public hearing on a budget document as approved by the budget
				committee. The council of governments must pass a resolution adopting a budget
				document as approved by the budget committee or as modified by the council of
				governments.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.920
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0010 - Requirement for Social Security Numbers

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Pursuant to the authority provided by ORS
			 305.100 and
			 42 USC §
									405, tax returns, refund claims,
			 applications, registrations, records, requests for information, reports, and
			 other items of a similar nature filed with the Department of Revenue shall
			 state the social security number or numbers of the taxpayer or taxpayers,
			 homeowner or renter, applicant, reporting individual, or other person making
			 the filing, as required by the item being filed. Social security numbers are
			 used by the Department of Revenue as a part of providing expeditious and
			 practicable processing systems in the administration of the laws by the
			 department, including (but not limited to) such matters as the issuance of tax
			 refunds, allocation or application of incoming payments by program,
			 administration of applicable payroll taxes, personnel and payroll work, and
			 other matters of a similar nature. A social security number submitted under any
			 provision of the laws imposing a tax upon or measured by net income is subject
			 to the confidentiality provisions of ORS
			 314.835 and
			 314.840. Penalties for violation
			 of such confidentiality provisions are set forth in ORS
			 314.991.
(2) The department may require a taxpayer to
			 provide the department with a copy of the taxpayer's Social Security
			 card.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.100
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0014 - Applicable Dates

Current through Register Vol. 63, No. 7, July 1, 2024
Administrative rules adopted by the department, unless
				specified otherwise by statute or by rule, shall be applicable for all periods
				open to examination.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.100
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0016 - Electronic Filing

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any return,
			 statement, other document or report required to be filed under any provision of
			 the laws administered by the Department of Revenue may be filed in electronic
			 (as defined in ORS chapter 84) form if an authorized electronic method of
			 filing such return, statement, other document or report is made available by
			 the department.
(2) A return,
			 statement, other document or report that is filed in electronic form may not be
			 denied legal effect or enforceability solely because it is in electronic form.
(3) A return, statement, other
			 document or report that is filed in electronic form is deemed to be filed and
			 received on the date actually received by the department, the IRS, or on the
			 date stated in the electronic acknowledgment of receipt issued by the
			 department.
(4) A return,
			 statement, other document or report filed in electronic form must be verified
			 pursuant to the rules of the department adopted under ORS
			 305.810.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  84.052,
				  305.100
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0018 - Acceptance of Cash Payments

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Definitions. For purposes of this rule, the following definitions apply:
(a) "Currency" means United States coin and
			 paper notes issued by the United States Federal Reserve Banks that are not
			 mutilated as described in
			 31 CFR
			 100.5, 100.11, and 100.12 or contaminated
			 such that they cannot be safely processed under routine operating procedures.
(b) "Faced" means United States
			 paper currency presented facing portrait-side up.
(c) "Oriented" means United States paper
			 currency presented so that the words on the bill are right-side up from the
			 perspective of the reader.
(d)
			 "Department district office" includes all Oregon Department of Revenue offices,
			 but does not include certain designated department satellite offices or the
			 department's main building at 955 Center Street NE, Salem, Oregon 97301.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0030 - Declaratory Rulings

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Applicability of this rule. The provisions set forth in this rule shall apply
			 to declaratory ruling requests with respect to the validity or applicability
			 of:
(a) Tax and revenue laws of the State of
			 Oregon to any person, property or state of facts.
(b) Any Department of Revenue administrative
			 rule to any person, property or state of facts.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0040

Current through Register Vol. 63, No. 7, July 1, 2024
Publications: Contact the Oregon Department of Revenue to
				  learn how to obtain a copy of the publication referred to or incorporated by
				  reference in this rule pursuant to ORS
				  183.360(2) and
				  183.355(1)(b).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.120
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0050 - Release of Tax Lien and Clouds on Title

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any request made to the Department for
			 the release of a warrant, where such warrant is not in fact a lien on the title
			 to the real property in question but merely a cloud on the title to such real
			 estate, shall be accompanied by a statement. This statement shall show the
			 facts affecting the title to the real property in question that render the
			 Department's warrant a cloud on the title to such real property, and show the
			 reasons the warrant does not actually constitute a lien thereon. Normally, such
			 request should be accompanied by a current title report. However, the
			 Department may require other documentary proof showing the present condition of
			 the title of the property in question.
(2) Any request made to the Department for
			 the release of the lien of any warrant shall be certified to be true by the
			 taxpayer or by his authorized representative and shall disclose fully the
			 circumstances relative to prior liens, including an estimate of the value of
			 the property subject to the lien, a legal description of this property, a full
			 and complete statement of the amount of all other liens prior to the
			 Department's warrant and the date when such prior liens were acquired, an
			 estimate of the amount to be recovered upon the sale of said property by
			 foreclosure, and make reference to the subsection of ORS
			 305.140 on which reliance is
			 placed as giving the Department the power to execute a release.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.140
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0052 - Release of Lien

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department
			 may issue a release of a lien against real property if the department
			 determines there is no value in the lien or the full value of the lien is
			 realized. This release applies to the property described in the release only,
			 the lien remains against all of the taxpayer's other property.
(2) A release may be requested by any party
			 in interest to a transfer of real property that is subject to a lien of the
			 department. The request must be in writing and state the reason for the
			 release, the circumstances of the transfer and a description of the terms of
			 the transaction. The request must be accompanied by a preliminary title report
			 and a complete legal description of the property to be released. An escrow
			 statement may be included to show the distribution of funds. Other supporting
			 documentation may be required by the department.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.140
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0060 - How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Waivers in
			 General. ORS 305.145 allows the department to
			 reduce or cancel any part or all of the interest or penalties imposed by Oregon
			 law in certain cases. If the taxpayer has requested that interest or penalty be
			 waived and the department denies that request, the taxpayer may appeal the
			 denial by requesting a conference with the department.
(2) Appealing a denial when the department
			 exercised its discretionary authority. If the taxpayer agreed that the interest
			 or penalties were lawfully imposed, but the department denied the taxpayer's
			 request for a discretionary waiver of interest or penalties under ORS
			 305.145(3) or
			 (4), the taxpayer may request a conference
			 within 30 days of the date of the department's notice of denial. The request
			 for conference must be filed with the department as described in OAR
			 150-305.265(5). If the conference results in a denial of the waiver request,
			 that decision is final and may not be appealed to the Oregon Tax Court.
(3) Appeals based on the accuracy
			 of penalty or interest charges. If a taxpayer believes the interest or
			 penalties were incorrectly imposed or calculated, the taxpayer may request a
			 conference with the department within 30 days of the date of the department's
			 first notice assessing interest or penalty. The conference request must be
			 filed as described in OAR 150-305.265(5). If the conference results in a
			 denial, the taxpayer may appeal the decision to the Oregon Tax Court as
			 provided by ORS 305.275.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.145
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0062 - Discretionary Penalty Waivers for Information Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An employer or other payer, or a
			 representative authorized under ORS
			 305.230, may request that a
			 penalty assessed under ORS
			 314.360(4)(a)
			 or 316.202(5)(a)
			 be waived. The department's decision will be based upon the facts and
			 circumstances in each case. To qualify for consideration of a waiver for
			 penalties in this rule, the employer or other payer must:
(a) Submit a written waiver request that
			 explains the reason(s) for:
(A) Filing an
			 information return or W-2 after the due date for that return, or
(B) Filing an incorrect or incomplete
			 information return or W-2.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0064 - Accrual of Interest After Waiver

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department of Revenue will notify the
			 taxpayer in writing if interest is waived under ORS
			 305.145(1). The
			 taxpayer must pay the amount of the assessment within the appropriate appeal
			 period. If the taxpayer does not pay the balance in full within the applicable
			 appeal period, interest will accrue from that time on the balance due as
			 provided in ORS 314.400(4).
(2) If the balance due is based on
			 a Notice of Assessment the appeal period is 90 days from the date on the
			 notice. If the balance due is based on a Magistrate decision, the appeal period
			 is 60 days from the date of the decision. If the balance due is based on a Tax
			 Court Judgment, the appeal period is 30 days from the date of the
			 judgment.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.145
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0065 - Renumbered

Current through Register Vol. 63, No. 7, July 1, 2024
To view attachments referenced in rule text,
click here to view
				  rule
.
Statutory/Other Authority: ORS
				  305.100 &
				  316.650
Statutes/Other Implemented: ORS
				  315.650
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0066 - Discretionary Waiver of Interest

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 General Policy. The department does not generally waive interest because
			 interest represents a charge for the use of money.
(2) Interest may be waived for good and
			 sufficient cause upon request of the taxpayer as required in OAR 150-305.145(4)
			 section (4).
(a) The department will waive
			 interest charges if the department determines the taxpayer did not have the use
			 of the money on which the interest is charged.
Example
			 1: Sue mailed her Oregon tax payment to the Internal Revenue
			 Service (IRS) by mistake. The IRS cashed the check and six months later sent
			 the money back to Sue as an overpayment. Two months later, Sue mailed payment
			 to the department. The department will waive interest for the six-month period
			 that Sue did not have use of the money.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0068 - Discretionary Penalty Waivers

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Taxpayers who believe a penalty was imposed improperly may contest the penalty
			 as provided in OAR 150-305-0060.
(2) For rules governing the waiver of penalty
			 imposed under ORS 314.402,
			 316.177 or
			 316.992 see ORS
			 316.177(4); OAR
			 150-314-0205; 150-316-0284, or 150-316-0650.
(3)
(a) The
			 following penalties are eligible for waiver under this rule:
(A) The five percent penalty under ORS
			 314.400(1) or
			 321.560(2) for
			 failure to file a report or return by the due date);
(B) The five percent penalty under ORS
			 314.400(1) or
			 321.560(2) for
			 failure to pay a tax by the due date;
(C) The additional 20 percent penalty under
			 ORS 314.400(2)(a),
			 314.400(3)(a),
			 or 321.560(3) for
			 failure to file a report or return within the timeframes set forth in such
			 statutes;
(D) The additional 25
			 percent penalty under ORS
			 314.400(2)(b)
			 or 314.400(3)(b)
			 for failure to file a report or return after the timeframes set forth in such
			 statutes and the taxpayer receives a Notice of Determination and
			 Assessment;
(E) The 100 percent
			 penalty under ORS 305.992 for failure to file
			 three consecutive reports or returns by the due date of the third
			 year;
(F) The $100 penalty under
			 ORS 316.202(3) for
			 failure to file an annual report (Form WR or statewide transit tax annual
			 report);
(G) The five percent
			 penalty imposed under 317A.161(2) for underpayment of the quarterly commercial
			 activity estimated tax payment; and
(H) The five percent penalty imposed under
			 ORS 316.801(3) for
			 a nonqualified withdrawal from a first-time homebuyer savings
			 account.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0071 - Interest Waivers Due to COVID-19 Pandemic Emergency

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department will waive statutory
			 interest imposed under ORS
			 305.220 or
			 305.222 on income/excise tax
			 deficiencies or delinquencies of certain businesses for tax year 2019 if all of
			 the following criteria are met:
(a) The
			 taxpayer has unpaid individual income or corporate income/excise tax for tax
			 year 2019 that remains unpaid beyond the due date of the tax year 2019 tax
			 return;
(b) The individual
			 taxpayer's business or the corporate taxpayer has gross receipts of less than
			 $5 million for tax year 2019;
(c)
			 The taxpayer has entered into a department-approved payment plan or the
			 taxpayer pays the balance of the tax liability in full within six months of the
			 date of assessment of the tax; and
(d) The taxpayer's ability to timely pay the
			 tax has been affected by COVID-19 restrictions in place due to the pandemic
			 emergency that, in the department's determination, constitute good and
			 sufficient cause for the waiver of interest.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0080 - Closing Agreements

Current through Register Vol. 63, No. 7, July 1, 2024
A closing agreement may relate to any taxable period ending
				prior or subsequent to the date of the agreement. With respect to taxable
				periods ended prior to the date of the agreement, the matter agreed upon may
				relate to the total tax liability of the taxpayer, or it may relate to one or
				more separate items affecting the tax liability of the taxpayer. With respect
				to any taxable period ending subsequent to the date of the closing agreement,
				such agreement is subject to any change in or modification of the law enacted
				subsequent to the date of execution and applicable to such taxable period and
				each such agreement shall so recite.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.150
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0090 - Settlement Offer

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As used in
			 this rule:
(a) "Ability to pay" means the
			 amount the department determines the taxpayer can pay towards their tax
			 liability based on the taxpayer's financial condition calculated during the
			 settlement offer process and an evaluation of any special circumstances
			 relating to expenses, income, and assets the taxpayer may have included in
			 their application.
(b) "Active
			 settlement offer" starts at the point a settlement offer has been submitted to
			 the department and ends with the cancellation of the balance under ORS
			 305.155.
(c) "Approved settlement offer" means a
			 settlement offer that has been accepted by the department but is not yet a
			 completed settlement offer.
(d)
			 "Completed settlement offer" means a settlement offer that has been accepted by
			 the department, final payment of the offered amount has been received, the
			 period of compliance outlined in section 9(b) of this rule has expired, and the
			 department has processed a cancellation of the balance under ORS
			 305.155.
(e) "Settlement offer" means an offer made by
			 a taxpayer or an authorized representative to satisfy a tax liability for less
			 than the full amount owed, for which appeal rights have expired and there is no
			 pending appeal.
(f) "Tax liability"
			 means the amount owed to the department, including taxes, penalties, and
			 associated interest and fees.
(g)
			 "Taxpayer" means an individual owing a tax liability to the
			 department.
(h) All references to
			 the IRS Financial Analysis Handbook, Offer in Compromise calculation, and
			 Collection Financial Standards are to those versions in effect as of December
			 31, 2023.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0092 - Suspended Collection Status

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 For the purpose of ORS
			 305.155:
(a) "Assets" do not include the following:
(A) The home the debtor lives in and the land
			 the home is on, regardless of value;
(B) Household goods and personal effects of
			 the debtor as defined in
			 20 CFR
			 416.1216 (e.g. an individual's wedding rings
			 and engagement rings), regardless of value;
(C) One vehicle owned by the debtor,
			 regardless of value;
(D) Other
			 personal property of the debtor listed or described in ORS
			 18.345 or
			 18.845, with a value below the
			 limits listed therein, unless otherwise provided for in this rule;
(E) Burial spaces for the debtor and the
			 debtor's immediate family as the term "immediate family" is defined in ORS
			 163.730;
(F) Burial funds for the debtor and debtor's
			 spouse, each valued at $1,500 or less;
(G) Life insurance policies payable to the
			 debtor that have no more than $1,500 total face value owned on any one person;
			 and
(H) Grants, scholarships,
			 fellowships, or gifts set aside to pay educational expenses of the debtor for
			 nine months after receipt.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0094 - Cancellation of Liabilities Discharged in Bankruptcy

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Generally, all tax liabilities which are
			 discharged in a bankruptcy proceeding under the Bankruptcy Reform Act of 1978
			 shall be cancelled upon the Department's records. The Department shall issue an
			 order cancelling the tax, penalty and interest on such liabilities and all
			 liens of record shall be released.
(2) An exception to this general policy will
			 be made when the department has a recorded lien on real property retained by
			 the taxpayer after the bankruptcy proceeding is closed. Although the department
			 is stayed from taking collection action on the account, nothing prevents the
			 department from receiving payment, as one of the property lienholders, at the
			 time the taxpayer disposes of the property. If the department determines a
			 sufficient opportunity exists to collect state debt at some point in the
			 future, the account will not be canceled nor will the lien be
			 released.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.155
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0100 - Subpoena Issued by the Department

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) As used in this rule "books and papers"
			 shall mean and include any kind of written, printed, typed, or recorded matter
			 of any kind or nature, however produced or reproduced, including but not
			 limited to: all mechanical, electronic, sound or video recordings or their
			 transcripts; microfilm and microfiche records; papers; service orders; repair
			 orders; agreements; contracts; notes; memoranda; correspondence; letters;
			 telegrams; statements; books; reports; studies; minutes; records; accounting
			 books; maps; plans; drawings; diagrams; photographs; analyses or studies; and
			 all drafts prepared in connection with such items. "Books and papers" also
			 include electronic files and computer stored data.
(b) As used in this rule, "person" shall mean
			 any individual, company, corporation, or other legal entity.
(c) As used in this rule, "director" shall
			 mean the Director of the Oregon Department of Revenue or a designee as provided
			 in ORS 305.057.
(d) As used in this rule, "third party" shall
			 mean a person who is a stranger to a transaction, contract, or proceeding, but
			 is in possession of books and papers or knowledge pertinent to the particular
			 investigation.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0110 - Disclosure of Confidential Information Provided to the Department of Revenue

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 definitions in OAR 150-305.190 shall apply to this rule.
(2) The department must notify the provider
			 of the "books and papers" of an intended disclosure more than 33 days in
			 advance of the intended disclosure.
(3) The notice will include a description
			 identifying the documents intended to be disclosed. The taxpayer shall also be
			 advised that any "books and papers" may be disclosed if requested in the
			 judicial process.
(4) The
			 disclosure will not occur until:
(a)
			 Thirty-three days after the notice; or
(b) The date of the final decision of the Tax
			 Court or Supreme Court on a request for an order limiting disclosure.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0120 - Implied Consent

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A "designee"
			 as used in this rule is a person, firm, organization, or agency authorized by a
			 taxpayer to receive the taxpayer's confidential information. Taxpayer consent
			 for the department to disclose to a designee may be in writing, oral, or
			 implied. See OAR 150-314.840.
(2)
			 Without evidence of the filing of written consent to disclose the taxpayer's
			 information, the department may determine that a person is authorized to
			 receive confidential information with respect to a particular tax matter by
			 that person representing to the department that they are authorized to receive
			 the information and revealing to the department knowledge of tax information
			 that is:
(a) Related to the tax matter that
			 is the subject of the inquiry or communication;
(b) Of a nature that is generally known only
			 to the taxpayer; and
(c) Of a
			 nature that taxpayers ordinarily do not share with others except for the
			 purpose of empowering the person to participate in the taxpayer's tax matters.
			 Information disclosed by the department will be limited based on the nature of
			 information a person presents.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0130 - When Deduction for Amounts Paid as Wages or Remuneration Permitted

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An individual
			 or entity will not be allowed a deduction for wages or payments to individuals
			 for personal services rendered if:
(a) The
			 individual or entity fails to file information returns, such as 1099's or
			 W-2's, as required by ORS
			 314.360 or
			 316.202 or by administrative
			 rule; or
(b) The individual or
			 entity files information returns for payments made to an individual as if the
			 individual was an independent contractor and upon examination the individual is
			 determined to have actually been an employee.
Example 1
: Brian owns a convenience store. Brian
				hired Elmer to help stock shelves in the evenings. Brian did not issue W-2's
				for Elmer. Brian's expense for payments made to Elmer for services rendered are
				not deductible.
Example 2
: Assume the same facts in Example 1,
				except that Brian issued a Form 1099 to Elmer. Upon examination of Brian's
				return it was determined that Elmer was actually an employee, subject to
				withholding. Brian's expense for the payments made to Elmer for services
				rendered are not deductible.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0140 - Interest on Deficiencies and Delinquencies

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Adjustment to statutory rate. For
			 deficiencies and delinquencies owing on or after January 1, 2024, unless
			 otherwise provided by law, every deficiency and delinquency arising under any
			 law administered by the department will bear interest at the rate of eight
			 percent annually. For historic interest rates, see section (4) of this
			 rule.
(2) Interest start date. The
			 interest start date for deficiencies and delinquencies will be one day after
			 the due date of the return, excluding extensions.
(3) Interest periods.
(a) An interest period is one full calendar
			 day beginning with the interest start date. Interest will be computed on a
			 daily basis. The daily rate is based on a 365-day year.
(b) The daily interest rate is calculated by
			 dividing the annual interest rate by 365 without rounding.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0142 - Interest on Refunds

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Adjustment
			 to statutory rate. For refunds owing on or after January 1, 2024, unless
			 specifically provided by statute or by rule, every refund arising under any law
			 administered by the department will bear interest at the rate of eight percent
			 annually. For historic rates, see section (4) of this rule.
(2) Interest start date.
(a) As provided in OAR 150-314-0240, when a
			 refund of individual income tax is attributable to tax withheld by an employer,
			 or when a refund of individual income tax, corporate excise tax, or corporate
			 income tax is attributable to estimated taxes, the interest starting date is 45
			 days after the return was due or 45 days after the return was filed, whichever
			 is later.
(b) The interest start
			 date for a refund of estate tax is 45 days after the return was due, 45 days
			 after the original return was filed, or 45 days after the tax was paid,
			 whichever is later.
(c) The
			 interest start date for refunds not described in (2)(a) or (2)(b) is 45 days
			 after the return was due or 45 days after the date the tax was paid, whichever
			 is later.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0144 - Interest Rate Formula Rule

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Once a year the director will compare the Oregon interest rate used for
			 deficiencies, delinquencies, and refunds with the interest rate charged by the
			 Internal Revenue Service for deficiencies and delinquencies to which one
			 percent has been added. If the Oregon rate is one percent or more different
			 from the modified federal rate, the director will revise the Oregon rate to the
			 federal rate plus one percent. The comparison will be conducted in July and
			 will use the rates charged by the Internal Revenue Service for the 3rd calendar
			 quarter.
(2) Interest rates
			 established under section (1) will be effective for interest periods beginning
			 on or after January 1, 2004 and for interest periods beginning on or after
			 January 1 of each year thereafter.
Stat. Auth.: ORS
				  305.100 &
				  305.220(3)(a)
Stats. Implemented: ORS
				  305.220
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305.145(5) - Discretionary Penalty Waivers for Information Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An employer or other payer, or a
			 representative authorized under ORS
			 305.230, may request that a
			 penalty assessed under ORS
			 314.360(4)(a)
			 or 316.202(5)(a)
			 be waived. The department's decision will be based upon the facts and
			 circumstances in each case. To qualify for consideration of a waiver for
			 penalties in this rule, the employer or other payer must:
(a) Submit a written waiver request that
			 explains the reason(s) for:
(A) Filing an
			 information return or W-2 after the due date for that return, or
(B) Filing an incorrect or incomplete
			 information return or W-2.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0150 - Defines Order for Purposes of Interest Rate Increase

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If tax is not paid within 60 days after
			 the date an individual is notified of a tax delinquency, the interest rate
			 imposed by ORS 305.220 is increased by four (4)
			 percent annually. The interest is also increased after 60 days for tax due, if
			 not paid or appealed, on a notice of assessment following a deficiency, or a
			 final order issued by the Tax Court or Supreme Court that affirms the
			 deficiency.
(2) For purposes of ORS
			 305.222, an order is defined as:
(a) Any Final Decision or Stipulated Judgment
			 issued by the Magistrate Division of the Oregon Tax Court,
(b) A Judgment issued by the Regular Division
			 of the Oregon Tax Court, or
(c) A
			 Judgment issued by the Oregon Supreme Court.
Example
			 1: Clyde timely files his current year return on April 15, but
			 does not pay the tax shown as due. The department processes the return and
			 sends a notice of tax due on April 28. Additional interest is charged beginning
			 on the 61st day (June 28) after the department issues the notice.
Example 2: Assume the same facts as Example
			 1, except the return is adjusted in processing and Clyde receives a notice of
			 deficiency for additional tax due. No payment is received and a notice of
			 assessment is issued 30 days later. The interest rate is increased beginning 61
			 days from the assessment date if the tax is not paid or appealed.
Example 3: Assume the same facts as Example
			 2, except that Clyde appeals to the Magistrate Division of the Oregon Tax
			 Court. The Magistrate Division issues a Final Decision that upholds the
			 assessment. Additional interest is charged beginning 61 days after the date of
			 the Final Decision, if the tax is not paid and no appeal is
			 filed.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0152 - Interest Rate Increase - Jurisdictional Only Appeals

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				305.222(3), an
				appeal to the Oregon Tax Court must be one in which there is jurisdiction to
				consider the merits of the issue. In an appeal where the court must first
				determine whether it has jurisdiction to consider the issues, the increased
				rate of interest will commence on the 61st day after the date of the
				assessment. If it is determined that the court has jurisdiction to consider the
				merits of the issue, the rate of interest will be retroactively adjusted to the
				lower rate until a final decision is made.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.222
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0160 - Penalty for Dishonored Checks

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 A penalty on dishonored checks will be assessed in the amount of $25.00 or
			 three times the amount of the check, whichever is greater, but not to exceed
			 $500.00. This is in addition to all other penalties provided by
			 statute.
(2) Other than as provided
			 in sections (5) and (6) of this rule, the penalty will be imposed on a
			 dishonored check if a prior dishonored check has been tendered by any
			 individual, firm, corporation, company, association, copartnership, estate,
			 trust, trustee, receiver syndicate or any group or combination acting as a unit
			 to the Department of Revenue within the immediately preceding two years. Checks
			 tendered in the same envelope will be considered a single occurrence for the
			 purpose of determining if a prior dishonored check has been received.
(3) This penalty will be assessed on all
			 types of dishonored checks to the department including, but not limited to:
(a) Advance deposits on withholding
			 accounts.
(b) Estimated tax
			 payments for personal income and corporate excise tax.
(c) Payments to the department for transfer
			 to other agencies or governmental units.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0180 - Designation of Oregon Tax Matters Partner

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A partner who elects to designate a tax
			 matters partner as their authorized representative in proceedings before the
			 Department of Revenue for issues relating to the partnership adjustments on a
			 notice of deficiency shall make the designation as provided in this rule.
(2) The tax matters partner
			 designated for Oregon purposes may be the federal tax matters partner or may be
			 another partner, but the designation for Oregon shall only be made in
			 accordance with ORS 305.242(2) and
			 this rule. The tax matters partner shall be a partner who is:
(a) A general partner in the partnership at
			 some time during the taxable year to which the notice of deficiency pertains;
			 or
(b) A general partner in the
			 partnership at the time the designation is made.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0182 - Binding Actions of the Tax Matters Partner

Current through Register Vol. 63, No. 7, July 1, 2024
The provisions of this rule dealing with hearings apply to
				hearing requests filed with the Department of Revenue prior to September 1,
				1997. See OAR 150-305.525 for information about hearing requests filed on or
				after September 1, 1997.
(1) The tax
			 matters partner for Oregon shall bind all partners who have made the
			 designation under ORS
			 305.242(1) to
			 all actions of the tax matters partner with respect to the proceedings between
			 the Department of Revenue and the partner whose tax liability is in dispute.
			 When appealing on behalf of the partners, the tax matters partner may exercise
			 any administrative remedy before the department allowed by Oregon law except
			 that all electing partners are considered to have appealed under the same
			 action. Any partner who has designated a tax matters partner may participate in
			 any level of the administrative proceedings.
Example:
Assume a partnership with 100 partners
				has been examined and each partner receives a notice of deficiency. If 90
				partners designate a tax matters partner, their appeal will be heard
				collectively. If the tax matters partner chooses a conference, the conference
				decision will apply to all 90 partners (all 90 partners may participate). If
				the partners want to appeal the conference decision, they must appeal at a
				partnership level proceeding. If the tax matters partner requests a hearing,
				the hearing decision will apply to all 90 partners. The other 10 partners must
				appeal their cases individually because they did not make the election to be
				represented by the tax matters partner within 30 days of the
				notice.
(2) Other actions of
			 the tax matters partner that are binding on the partners who have made the
			 designation include, but are not limited to:
(a) Consent to the extension of the statute
			 of limitations with respect to all electing partners;
(b) Making a settlement offer to the
			 Department of Revenue;
(c)
			 Acceptance of a closing agreement with the Department of Revenue;
(d) Consent to time and place of any appeals
			 proceedings.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0190 - Compromise of a Disputed Liability

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A disputed liability is one where the
			 taxpayer sends written objection to a notice of deficiency, appeals a notice of
			 assessment, or appeals a determination by the director of the Department of
			 Revenue.
(2) Compromise of a
			 disputed liability cannot be accomplished by submitting a conditional partial
			 payment. If a partial conditional payment is made in an attempt to compromise a
			 disputed liability prior to a written compromise having been agreed upon, and
			 the payment is inadvertently processed by the Department, the amount of the
			 conditional partial payment shall be refunded with interest. A partial payment
			 that is submitted without conditions and that does not purport to be in full
			 satisfaction of the disputed liability may be retained by the department and
			 applied against the disputed liability pending resolution of the dispute.
(3) This rule doesn't preclude
			 settlement by negotiation and signing of a closing agreement. For compromise of
			 an undisputed liability, see OAR 150-305.155. See ORS
			 305.150 for closing
			 agreements.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.265
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0192 - Appeals of Interest Charged on the Underpayment of Estimated Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Appeals based
			 on accuracy. Interest on underpayment of estimated tax imposed under the
			 provisions of ORS 316.587 or
			 314.525 must be appealed as if
			 it were a deficiency, as defined in OAR 305.265(2)-(A). A taxpayer who
			 disagrees with either the correctness of the imposition or the calculation of
			 interest may request a conference or file a written objection with the
			 department. The conference request or written objection must be made in the
			 manner prescribed under OAR 150-305.265(5). If the taxpayer does not agree with
			 the result of the conference or the written objection, the taxpayer may appeal
			 the decision to the Oregon Tax Court as provided by ORS
			 305.275.
(2) Discretionary waiver. A taxpayer who
			 agrees that interest on underpayment of estimated tax was correctly imposed,
			 but who believes there is good and sufficient cause for a waiver of all or part
			 of the interest, may file a request for waiver of interest under OAR
			 150-305.145(3). A denial by the department of a discretionary waiver request
			 under that provision is final and may not be appealed to the Oregon Tax Court.
(3) Effective date: The provisions
			 of this rule apply to appeals of interest on underpayment of estimated tax
			 filed with the department on or after January 1, 1998.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.265
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0193 - Satisfying liens or warrants

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 For the purpose of the satisfaction of liens or warrants, for amounts collected
			 by the Department, a lien or warrant is satisfied when a balance under the lien
			 or warrant is paid in full upon receipt of one or more of the acceptable forms
			 of payment listed in section (2) of this rule or after a financial institution
			 clears a personal or business check or a debit or credit card
			 payment.
(2) "Acceptable forms of
			 payment" are:
(a) Cash;
(b) Certified check;
(c) Cashier's draft or check;
(d) Treasurer's check;
(e) Postal, bank, express or telegraph money
			 order;
(f) ACH deposit;
			 or
(g) Wire transfer.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0194 - "Deficiency" Defined

Current through Register Vol. 63, No. 7, July 1, 2024
A deficiency is the amount by which the tax as correctly
				computed exceeds the tax, if any, reported by the taxpayer. If, after the
				original deficiency has been assessed, subsequent information shows the correct
				amount of tax to be greater than previously determined, an additional
				deficiency arises.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.265
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0196 - Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If a written
			 authorization to represent the taxpayer is filed with the department, original
			 Notices of Deficiency (as referred to by ORS
			 305.265(2)) and
			 original Notices of Assessment (as referred to by 305.265(7)) shall be sent
			 directly to the taxpayer at the last-known address as required by 305.265(11).
			 Where the taxpayer has a guardian or conservator, Notices of Deficiency and
			 Assessment shall be sent to the guardian or conservator.
(2) If the authorized representative has a
			 fiduciary relationship to the taxpayer, original Notices of Deficiency and
			 original Notices of Assessment will be sent to the personal representative as
			 defined in ORS 111.005.
(3) For trusts, original Notices of
			 Deficiency and original Notices of Assessment shall be sent directly to the
			 trustee.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.265
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0200 - Adjustments Included in Deficiency Notice When Federal Audit Report Received

Current through Register Vol. 63, No. 7, July 1, 2024
See OAR 150-314.410(4) which explains what adjustments can be
				included in a Notice of Deficiency when a federal audit report is
				received.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.265