reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0500 - Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions
(a) The definitions in Oregon Laws 2021,
			 chapter 586, section 1 apply to the terms used in this rule, in addition to the
			 following definitions.
(b) "Annual
			 DOR license application fee" means the fee adopted by the department in this
			 rule to be paid by a retailer of tobacco products or inhalant delivery systems
			 at the time that the retailer submits an application under this rule.
(c) "Application" includes the application
			 form and any additional documentation or information requested by the
			 department from a retailer to verify compliance with local law prior to
			 issuance of a tobacco retail license.
(d) "Department" means the Oregon Department
			 of Revenue.
(e) "Initial
			 application" means the first application for a tobacco retail license from a
			 retailer for the premises included in the application.
(f) "Local fee" means a fee adopted by a city
			 or governing body of a local public health authority adopted by an ordinance to
			 be paid by a retailer.
(g) "Local
			 law" includes any ordinance or code enacted by the governing body of a local
			 public health authority regulating the qualifications for engaging in the
			 retail sale of tobacco products or of inhalant delivery systems.
(h) "Local tobacco retail license" means a
			 valid license issued by a city or governing body of a local public health
			 authority to a retailer for periods beginning on or after January 1,
			 2022.
(i) "Oregon Health Authority
			 fee" means the fee adopted by the Oregon Health Authority to be paid by a
			 retailer at the same time the annual DOR license application fee is
			 paid.
(j) "Renewal application"
			 means an application for a license from a retailer for the premises included in
			 the application other than an initial application.
(k) "Retailer" means a person or entity, as
			 that term is defined in ORS
			 60.001, that sells for
			 consideration, offers for retail sale, holds for sale, or exchanges or offers
			 to exchange tobacco products or inhalant delivery systems or that distributes
			 free or low-cost samples of tobacco products or inhalant delivery systems from
			 a premises.
(l) "Tobacco retail
			 license" or "annual tobacco retail license" means a license issued by the
			 department to a retailer for the sale of tobacco products or inhalant delivery
			 systems.
(m) "Tobacco retail
			 license fee" means the fee adopted by the department in this rule, any
			 applicable Oregon Health Authority fee, and any local fee adopted by a city or
			 governing body of a local public health authority where a retailer is
			 located.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0510 - Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions
(a) The definitions in Oregon Laws 2021,
			 chapter 586, section 1, and OAR 150-323-0500 apply to the terms used in this
			 rule, in addition to the following definitions.
(b) "Unique Address" means the physical
			 location of the premises where tobacco products or inhalant delivery systems
			 are sold and may be designated by a street number and name, unit, rural route
			 number, or other designation as recognized by the United States Postal
			 Office.
(c) "Business" means a
			 person engaging in the retail sale of tobacco products or inhalant delivery
			 systems, or partnership, joint stock company, unincorporated association or
			 society, or municipal or other corporation of any character
			 whatsoever.
(d) "Premises" means
			 the real property, as designated by a unique address, on which a business that
			 makes retail sales of tobacco products or inhalant delivery systems is
			 located.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 323 - CIGARETTE TAXES › Section 150-323-0520 - Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions
(a) The definitions in Oregon Laws 2021,
			 chapter 586, section 1 apply to the terms used in this rule, in addition to the
			 following definitions.
(b) The
			 definitions in OAR 150-323-0500 for "Initial application", "Renewal
			 application", "Retailer", and "Tobacco retail license" apply to the terms used
			 in this rule.
(c) "Like-kind
			 violation" means multiple occurrences of the same violation of a provision of
			 ORS 323 found by the department in a single inspection at a premises.
(d) "Notice of Sales Restriction" means a
			 notice from the department to a retailer that prohibits the sale of tobacco
			 products or inhalant delivery systems for a period of time determined by the
			 department.
(e) "Premises" has the
			 same meaning given that term in OAR 150-323-0510.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0010 - Applicability Limited to Natural Gas Production

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 150-324.050-(A) to 150-324.050-(F) are applicable to
				natural gas production within the State of Oregon.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  324.050
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0015 - Production Unit for Calculation and Reporting

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The "net gas produced and saved" from an
			 individual well is the total gas produced and saved from that well less that
			 gas used for purposes enumerated in ORS
			 324.110(3).
(2) Production of natural gas shall be
			 measured and reported in therms. One therm equals 100,000 British Thermal Units
			 (BTUs).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  324.050
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0020 - Gross Sales Value Subject to Production Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Sales price" is the per therm price due
			 the producer at the well head determined as follows: Sales Price (or well head
			 price) = Commodity Price less Delivery Charge.
(2) Definitions:
(a) "Commodity Price" is the Oregon Public
			 Utility Commissioner approved price which the using gas distribution company
			 may pay for natural gas delivered to its lines.
(b) "Delivery Charge" is the cost of moving
			 and processing the natural gas from the originating well head to the lines of
			 the using gas distribution company.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0025 - Purchaser's Filing Responsibility

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Purchaser" means the first purchaser of
			 the gas regardless of the physical point at which ownership changes.
(2) A purchaser of gas shall remit the tax
			 due for the calendar quarter of purchase to the department on or before May 15,
			 August 14, November 14, and February 14 following the end of the first through
			 fourth quarters of the calendar year respectively.
(3) A producer or other agent may pay the
			 production tax on behalf of any or all purchasers of the taxable natural gas.
(a) Such producer payments must identify the
			 purchaser and the purchaser's account number on whose behalf payment is being
			 remitted.
(b) Responsibility for
			 timely payment remains with the purchaser as provided in ORS
			 324.110.
(c) The purchaser shall be responsible for
			 payment of interest in the event of late production tax payment.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0030 - Producers Filing Responsibility

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A producer of gas shall remit to the
			 department on or before May 15, August 14, November 14 and February 14
			 following the end of the first through the fourth quarter of the calendar year
			 respectively the tax due on any net gas produced and saved during the calendar
			 quarter but not sold.
(2) A
			 producer of gas shall file a natural gas production tax return with the
			 remittance of tax due for gas produced and saved but not sold.
(3) A producer of gas shall file a producer's
			 data report with the department on or before May 15, August 14, November 14,
			 and February 14 following the end of the first through fourth quarters of the
			 calendar year respectively.
(4) A
			 producer's data report shall be made for each well in production at any time
			 during the calendar quarter covered by the report. An explanatory statement
			 shall be included for each well reported in production during the preceding
			 calendar quarter and not in production during the quarter covered by the
			 report.
(5) It is the
			 responsibility of the producer to provide to the purchaser on a timely basis
			 that information needed by the purchaser to prepare the report required in ORS
			 324.120.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  324.050
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 324 - OIL AND GAS TAX › Section 150-324-0035 - Credit for or Refund of Ad Valorem Taxes Paid

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Certain ad valorem taxes paid must be
			 allowed as a credit against the production tax imposed. ORS
			 324.090 identifies those
			 properties whose ad valorem tax may qualify for credit. The termination point
			 for qualifying machinery, appliances, and equipment is the discharge valve at a
			 producing well.
(2) Ad valorem
			 taxes paid must be prorated and claimed as credits equally over the calendar
			 quarters of the ad valorem tax year for which returns are filed.
(3) Parties that may claim a credit for
			 qualifying ad valorem taxes paid on the quarterly production tax return are:
(a) The purchaser,
(b) The producer in the event that gas is not
			 sold at the time of production, or
(c) Other agent acting on behalf of any or
			 all purchasers.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 358 - HISTORIC PROPERTY ASSESSMENT › Section 150-358-0500 - Determining Value of Historic Property Qualified for Special Assessment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of
			 this rule,
(a) "Assessed Value" (AV) is
			 defined in ORS 308.146.
(b) "Maximum Assessed Value" (MAV) is defined
			 in ORS 308.146 without application of
			 ORS 308.146(4).
(c) "Changed Property Ratio" (CPR) is the
			 ratio described in OAR 150-308-0170
(d) "Internal ratio" (IR) is the quotient of
			 MAV/RMV for an individual property in the year prior to the first year of
			 special assessment, as if the property was not specially assessed. The ratio
			 cannot be more than 1.0.
(e)
			 "Maximum Specially Assessed Value" (MSAV) means maximum assessed value for
			 property subject to special assessment.
(f) "Real Market Value" (RMV) is defined in
			 ORS 308.205(1).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 403 - TELEPHONE EXCISE TAX › Section 150-403-0010 - Communication Systems Taxes - Definitions and Administrative Provisions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Communication
			 systems taxes" include both the 9-1-1-emergency communication tax and the
			 9-8-8-coordinated crisis services tax. "Communication systems" refers to the
			 9-1-1 emergency communication system and the 9-8-8 coordinated crisis services
			 system.
(2) The communication
			 systems taxes do not apply to:
(a) Federal,
			 state, and municipal government bodies or public corporations as defined in
			 section (2).
(b) Counties and
			 political subdivisions.
(c) Certain
			 federally chartered corporations specifically exempt from state excise taxes by
			 federal law.
Example:
Federal Deposit Insurance Corp., Federal
				Savings and Loan Insurance Corp., federal banks and banking associations
				created under the Farm Credit System that are exempt under Title 12, U.S. Code
				sections 2023, 2077, 2098, or 2134.
(d) Federally recognized Native-American
			 Tribes and tribal members who live within federally recognized Indian country
			 and are enrolled members of the tribe with sovereignty over that Indian
			 country.
(e) Foreign government
			 offices and representatives that are exempt from state taxation by treaty
			 provisions.
(f) Regional housing
			 authorities exempt from all state taxes and assessments by ORS
			 307.092.
(g) The connection between utilities that is
			 used to provide service. This includes the connection between radio common
			 carriers and the interexchange carrier as well as between two or more
			 utilities.
(h) Solely with respect
			 to the 9-8-8 coordinated crisis services tax under ORS
			 403.200(1)(b),
			 services provided under the plan of assistance established under section 6,
			 chapter 290, Oregon Laws 1987 (Oregon Lifeline).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 403 - TELEPHONE EXCISE TAX › Section 150-403-0011 - Liability for Unpaid Communication Systems Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For the purpose of this rule,
			 "communication systems," "communication systems taxes," "provider," and
			 "seller" have the same meaning as used in OAR 150-403-0010.
(2) Provider and seller include, but are not
			 limited to, an officer, member or employee of a corporation, partnership or
			 other business entity that provides or sells telecommunications services or
			 products, if, among other duties, that individual has:
(a) Authority to see that the communication
			 systems taxes are paid when due;
(b) Authority to prefer one creditor over
			 another;
(c) Authority to hire and
			 dismiss employees;
(d) Authority to
			 set employees' working conditions and schedules;
(e) Authority to sign or co-sign
			 checks;
(f) Authority to compute
			 and sign communication systems tax returns;
(g) Authority to make fiscal decisions for
			 the business; or
(h) Authority to
			 incur debt on behalf of the business.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 418 - TAX COMPLIANCE FOR CHILD-CARING AGENCIES › Section 150-418-0010 - Tax Compliance Certificates (Child-Caring Agencies)

Current through Register Vol. 63, No. 7, July 1, 2024
A child-caring agency, as defined under ORS
				418.205, must apply for a
				certificate of tax compliance as required by ORS
				418.255 pursuant to OAR
				150-305-0304.
Statutory/Other Authority: ORS
				  305.100 &
				  418.255
Statutes/Other Implemented: ORS
				  418.255
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0400 - Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Frozen
			 value" as used in this rule has the same meaning as in OAR
			 150-457.440(9).
(2) All certified
			 statements and amendments filed under ORS
			 457.430 before September 29,
			 1991, continue to remain in effect, unless subsequently amended pursuant to
			 this rule. The total true cash value contained in those certified statements
			 constitutes the total assessed value for purposes of this section.
(3) The certified statement of the total
			 assessed value of all taxable real and personal property contained in the urban
			 renewal area (the frozen value), that is filed by the assessor pursuant to ORS
			 457.430 must include totals by
			 code area and by taxing district.
(4) If an urban renewal agency wants to limit
			 future collections for a plan by permanently increasing the plan's frozen value
			 pursuant to ORS 457.455(2), the
			 agency must do so by completing the portion of Department of Revenue Form UR-50
			 Notice to Assessor that is provided for that purpose, stating the plan name and
			 the new frozen value amount.
(5)
			 If an agency with an Option Three plan notifies the assessor to permanently
			 increase the plan's frozen value under section (4) of this rule, the formal
			 action taken by the agency to authorize the notice must not be in the form of
			 an ordinance or an amendment to the certified statement filed under ORS
			 457.430.
(6) If an agency notifies the assessor to
			 permanently increase a plan's frozen value, the assessor must amend the
			 certified statement filed under ORS
			 457.430, using the frozen value
			 stated by the agency on Form UR-50.
(7) The assessor must apportion to the tax
			 code areas in the plan area, the total frozen value stated by the agency in its
			 notice, in the same proportions as the most recent previously certified frozen
			 value was distributed among the code areas.
(8) The notice described in section (4) of
			 this rule must be submitted to the assessor by July 15 to apply to the next tax
			 roll.
(9) If the location of
			 property that is centrally assessed by the Department of Revenue pursuant to
			 ORS 308.505 to
			 308.665 or
			 308.805 to
			 308.820 cannot be determined,
			 the assessor must apportion the assessed value of that property among the code
			 areas in the same proportions as the assessed value of all real property is
			 distributed among the code areas on the last roll certified.
Forms referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100,
				  457.470
Stats. Implemented: ORS
				  457.430
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0410 - Notice to Assessor of Amounts to be Raised for Urban Renewal

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Frozen value,"
			 "increment value," "increment value used" and "maximum authority" as used in
			 this rule have the same meanings as in OAR 150-457.440(9).
(2) The notice to the assessor required by
			 ORS 457.440(2) must
			 be made using Department of Revenue Form UR-50 Notice to Assessor.
(3) An urban renewal agency with an Option
			 One plan may request on Form UR-50:
(a) One
			 hundred percent of the amount available to the plan from division of tax under
			 ORS 457.440 plus, if the amount
			 estimated to be received from 457.440 is not sufficient to meet the budgeted
			 obligations of the plan, a special levy in any amount up to the remainder of
			 the plan's maximum authority, or
(b) An amount of increment value used that
			 the agency estimates will raise some lesser amount of division of tax, as
			 provided under ORS 457.455(1).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0420 - Urban Renewal Certification, Calculation and Distribution

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
			 For purposes of this rule:
(a) "Consolidated
			 billing tax rate" means:
(A) For reduced rate
			 plans, the total of all taxing district billing tax rates used to extend taxes,
			 after any adjustments to reflect tax offsets, but does not include:
(i) Any urban renewal special levy rate;
(ii) Any local option tax rate if
			 the tax was approved by the voters after October 6, 2001;
(iii) Any exempt bonded indebtedness tax rate
			 (except for Portland Police and Fire Pension and Disability bonds, if so
			 issued) approved by the voters after October 6, 2001; or
(iv) The portion of Portland Public School
			 District's permanent rate levy described in OAR 150-457.440(2) section (13)
			 that the district notifies the assessor to exempt from division of tax.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0430 - Minimum Public Information on Division of Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The assessor of a county in which any
			 taxing district has urban renewal excess value must make available to the
			 public information concerning the urban renewal division of tax amounts. The
			 information must be readily accessible to the public in either print or
			 electronic form.
(a) The content must
			 include:
(A) The name of the county;
(B) The number of urban renewal
			 agencies in the county;
(C) The
			 total dollar amount of taxes imposed by all taxing districts that was allocated
			 to all of the urban renewal agencies in the county for the tax year immediately
			 prior to the current tax year; and
(D) The total dollar amount of taxes imposed
			 for the urban renewal agencies in the county as special levies, if any, for the
			 tax year immediately prior to the current tax year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0440 - Calculation of Urban Renewal with City Rate Phase-in

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Applicability: This rule must be used in
			 conjunction with OAR 150-457.440(9) when an urban renewal agency sponsored by a
			 city has certified a request for tax increment financing to the assessor under
			 ORS 457.440 and the city has adopted
			 an annexation ordinance under ORS
			 222.111 with a rate phase-in
			 provision that is applicable to the city's taxes for the tax year.
(2) When the conditions described in section
			 (1) are present, the assessor must modify the calculations under OAR
			 150-457.440(9) as follows, or by using a method allowed under section (3):
(a) The division of tax rate derived from the
			 city's taxes must be calculated separately for the area of the city that is
			 subject to rate phase-in and for the area of the city not subject to rate
			 phase-in. This is relevant for determining proper division of tax rates to use
			 by code area under OAR 150-457.440(9) subsection (1)(c) and sections (9), (10),
			 (11), and (12).
(A) Calculate the division of
			 tax rate applicable to the shared property that is not subject to rate phase-in
			 by dividing the total division of tax amount from city taxes by the sum of:
(i) The taxable assessed value of the shared
			 property that is not in the phase-in area, and
(ii) The product of the taxable assessed
			 value of the shared property that is in the phase-in area multiplied by the
			 phase-in percentage.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0450 - Distribution of Remaining Tax Increment Funds

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule "taxing
			 district" includes only those districts that have ad valorem taxes divided with
			 an urban renewal agency pursuant to ORS
			 457.440.
(2) An urban renewal agency must give the
			 notice required by ORS
			 457.450(2) to
			 each county assessor that had calculated division of tax amounts for the
			 agency. As soon as practicable, each assessor that is notified will:
(a) Discontinue calculating division of tax
			 and urban renewal special levy amounts under ORS
			 457.440 and
			 457.435 for the plan area;
			 and
(b) Notify the county treasurer
			 in writing to discontinue any future distributions to the agency for this plan
			 from any division of tax or urban renewal special levy.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 457 - URBAN RENEWAL › Section 150-457-0460 - Notice of Plan Adoption or Area Change

Current through Register Vol. 63, No. 7, July 1, 2024
An urban renewal agency's notice to the assessor of a plan
				adoption or amendment to a plan area must provide the following
				information:
(1) A legal description
			 of the plan area boundary, or the boundary of the amended area of the plan,
			 that includes the information required by ORS
			 308.225(2)(b);
(2) An accurate map showing the
			 boundary line of the plan area or the boundary of the amended area of the plan;
(3) The date the plan or plan
			 amendment was approved; and
(4)
			 The name of the plan area.
Stat. Auth.: ORS
				  305.100.
Stats. Implemented: ORS
				  457.450(1).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0010 - Bulk Facility Defined; Cargo Tank Defined; Load Fee

Current through Register Vol. 63, No. 7, July 1, 2024
As used in OAR 150-465.101-465.131, and
				150-324.340(Note):
(1) A bulk facility
			 is a terminal facility to which a refined petroleum product is delivered
			 primarily by pipeline, barge or rail and from which refined petroleum product
			 is withdrawn and delivered into a cargo tank or barge. A bulk facility must
			 receive some petroleum from pipeline, barge or rail. Bulk facility does not
			 mean an intermediate storage facility. An intermediate storage facility is a
			 facility to which petroleum product is delivered primarily by means other than
			 pipeline, barge or rail.
(2) A
			 single cargo tank may have one or more holding compartments and those
			 compartments may comprise one or more separate tanks and are attached to the
			 same motor. A single cargo tank may not be more than one rail car.
(3) "Fee" or "Load fee" includes the
			 underground storage tank regulatory fee, the petroleum products delivery fee,
			 and the petroleum products import delivery fee.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.101
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0020 - Vessels in Interstate or Foreign Commerce

Current through Register Vol. 63, No. 7, July 1, 2024
Petroleum products sold to vessels engaged in interstate or
				foreign commerce are not subject to the fee. The seller of a petroleum product
				shall not charge the fee if the person ordering the withdrawal from bulk
				verifies that the product will be used in a vessel engaged in interstate or
				foreign commerce. Verification can be a copy of a federal permit, license or
				registration. Vessels engaged in interstate commerce include barges and
				tugboats licensed as carriers by the Interstate Commerce
				Commission.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.101
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0030 - Definition of "Petroleum Product"

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS
				465.101 through
				465.131, "petroleum product"
				includes blends of petroleum products mandated by ORS
				646.905 through
				646.963, such as diesel that
				contains a percentage of biodiesel, or gasoline that contains a percentage of
				ethanol.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.101
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0040 - Payment of Fee by Seller

Current through Register Vol. 63, No. 7, July 1, 2024
The owner of the petroleum product is considered to be the
				seller. The seller must pay the fee when the product is withdrawn from the
				seller's bulk facility for sale or use in the seller's own distribution
				chain.
For example, Company A owns a bulk facility in Portland and a
				chain of service stations throughout the state. Company A also owns its own
				truck-trailers. Company A must pay the fee at the time it withdraws product
				from its bulk facility into its truck-trailers for distribution to its service
				stations.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0041 - Liability for Unpaid Petroleum Load Fees

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, "seller" has
			 the meaning given under OAR 150-465-0040 and includes, but is not limited to,
			 an officer, member or employee of a corporation, partnership or other business
			 entity that sells petroleum product from a bulk facility, if, among other
			 duties, that individual has:
(a) Authority to
			 see that the petroleum load fees are paid when due;
(b) Authority to prefer one creditor over
			 another;
(c) Authority to hire and
			 dismiss employees;
(d) Authority to
			 set employees' working conditions and schedules;
(e) Authority to sign or co-sign
			 checks;
(f) Authority to compute
			 and sign Oregon Petroleum load fee registration forms;
(g) Authority to make fiscal decisions for
			 the business; or
(h) Authority to
			 incur debt on behalf of the business.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0050 - Product Exchange Agreements

Current through Register Vol. 63, No. 7, July 1, 2024
When a product exchange occurs, the seller of the petroleum
				product that was exchanged must charge the fee.
For example, Company A owns product in a terminal facility.
				Company A enters into an exchange agreement with Company B whereby Company A
				will provide Company A's product to Company B's customers. Company B must
				charge the fee on the withdrawal of product from Company A's bulk facility by
				Company B's customer.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0060 - Multiple Withdrawals in a Single Load; Load, Split Load Defined

Current through Register Vol. 63, No. 7, July 1, 2024
The fee is to be paid for each load of petroleum products
				withdrawn from a terminal. A "load" is the total amount of petroleum products
				withdrawn prior to delivery into a storage tank not connected to another bulk
				facility, regardless of how many different petroleum products make up the
				load.
For example, if a cargo tank makes a withdrawal from a bulk
				facility of gasoline into one tank and diesel into another tank without making
				any deliveries between the withdrawals, only one load fee is to be
				charged.
If one load of petroleum products came from different sellers
				at different bulk facilities or from different sellers at the same facility,
				the load is a "split load" and only one fee is due for the split load. If each
				seller collects a fee, the person ordering the withdrawal can receive a credit
				or refund from the seller by verifying that the withdrawals were a split load.
				The verification must be submitted to one of the sellers on forms approved by
				the Department of Revenue.
The person ordering the withdrawal is responsible for paying
				the fee to the Department of Revenue in the event of fraudulent or improper
				verification to a seller.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0070 - Importer Defined; Delivery Defined

Current through Register Vol. 63, No. 7, July 1, 2024
An importer is one who causes petroleum products to be brought
				into the state from outside Oregon for delivery into one or more storage tanks
				not connected to a bulk facility. A common carrier that provides transportation
				service for shippers of petroleum products and that does not own the product is
				not an importer. Delivery means the off loading into one or more storage tanks
				not connected to a bulk facility, of one or more petroleum products from a
				cargo tank or barge. Only one import fee is due for each cargo tank load or
				barge load of petroleum products delivered in Oregon.
For example, if an importer brings petroleum products into
				Oregon in a cargo tank and delivers the products to three customers, the
				importer shall pay one import fee for the load, regardless of the number of
				customers receiving product.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0080 - Exemption for Export of Petroleum Products; Claim for Refund

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Where the
			 ultimate destination for a petroleum load being shipped by cargo tank or barge
			 is outside of Oregon, the load is exempt from the load fee. To avoid being
			 charged the fee, the person making the withdrawal for delivery out of Oregon
			 must verify the exemption to the seller. The verification may be in the form of
			 a separate account with the seller for which the person making the withdrawal
			 certifies that all withdrawals charged on this account will be delivered out of
			 state. The person making the withdrawal is responsible for paying the fee to
			 the Department of Revenue for any load or partial load delivered in Oregon for
			 which the person previously received an export exemption.
(2) If the person making the withdrawal does
			 not first verify to the seller that the load being withdrawn will be delivered
			 out of state, the fee shall be charged. The person may then request a credit or
			 refund from the seller by verifying the exemption to the seller on a form
			 approved by the Department of Revenue.
(3) If any portion of a cargo tank load or
			 barge load of petroleum products is to be delivered in Oregon, there is no
			 export exemption and the load fee shall be charged.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 465 - HAZARDOUS WASTE AND HAZARDOUS MATERIALS › Section 150-465-0090 - Due Dates for Payment of Fees

Current through Register Vol. 63, No. 7, July 1, 2024
After January 1, 1990, all fees collected during a calendar
				quarter are due on the last day of the month following the end of the calendar
				quarter. The due dates will be January 31, April 30, July 31, and October
				31.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  465.104
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 468 - ENVIRONMENTAL QUALITY › Section 150-468-2001 - Oil Tank Railroad Car Fee Reporting and Payment Due Date

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The definitions
			 contained in OR Laws 2019, chapter 581, section 13b are incorporated herein and
			 made a part of this rule.
(2) Every
			 owner of oil transported by loaded tank railroad car in Oregon must file a
			 report with the Department of Revenue. The report will be on a form provided by
			 the department and include the number of tank railroad cars loaded with oil
			 that are transported in Oregon each month of the calendar quarter. The report
			 will calculate the amount of fees imposed on the owner of oil transported by
			 loaded tank railroad car in Oregon. A report is required regardless of whether
			 any fees are owed.
(3) Every owner
			 of oil transported by loaded tank railroad car in Oregon that is required to
			 submit a report, must file the report and remit the fees to the department on
			 or before the last day of the month following the end of each calendar quarter.
			 The due dates are January 31, April 30, July 31 and October 31. When the due
			 date for filing a report or payment of fees falls on a Saturday, Sunday, or a
			 state legal holiday, the report and payment are due on the next business day.
Example: The fee for the third calendar quarter of 2020 (July 1
				- September 30) would be due on October 31, 2020, a Saturday. The report and
				payment are due on the next business day, Monday, November 2, 2020.
(4) This administrative rule
			 becomes operative on the effective date of the administrative rule adopted by
			 office of the State Fire Marshal or Department of Environmental Quality to
			 establish the amount of the fee imposed on owners of oil transported by loaded
			 tank railroad car in Oregon.
Statutory/Other Authority: ORS
				  305.100 & OR Laws 2019,
				  chapter 581, section 13c
Statutes/Other Implemented: OR Laws 2019, chapter 581,
				  section 13c
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2010 - Marijuana Tax: Due Dates

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For
			 purposes of all Division 475 department rules, "marijuana retailer" has the
			 meanings given under ORS
			 475C.009 and includes:
(a) A registered medical marijuana dispensary
			 that elects to sell limited marijuana retail products, as defined under section
			 2, chapter 784, Oregon Laws 2015, from January 4, 2016 through December 31,
			 2016; or
(b) A marijuana retailer
			 licensed by the Oregon Liquor and Cannabis Commission who sells marijuana items
			 on or after January 4, 2016.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2020 - Filing Extension for Marijuana Tax Return

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, "good cause"
			 means circumstances beyond the control of the marijuana retailer as established
			 under section (5)(a) of OAR 150-305-0068.
(2) For purposes of this rule, "good cause"
			 does not include:
(a) Circumstances
			 established in section (5)(b) of OAR 150-305-0068;
(b) Lack of knowledge about filing deadlines
			 or requirements;
(c) Other
			 circumstances that are within the control of the marijuana retailer or its
			 representatives.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2030 - Marijuana Tax: Registration of Marijuana Retailers

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A marijuana retailer must register with
			 the department as a marijuana tax collector. A marijuana retailer must use a
			 department assigned identification number or an Oregon Liquor Control
			 Commission issued license number on all reports and payment vouchers filed with
			 the department that are associated with the marijuana tax. Registration with
			 the department is required to schedule an appointment to make marijuana tax
			 cash deposits or payments with the department.
(2) The department will make forms available
			 for reports and payment vouchers for use by marijuana retailers in reporting
			 and paying marijuana tax.
(3) A
			 marijuana retailer must notify the department in writing if the status of the
			 marijuana retailer changes including, but not limited to, ownership changes,
			 address changes, or the marijuana retailer no longer sells limited marijuana
			 retail products or marijuana items.
Publications: Contact the Oregon Department of Revenue 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).
Statutory/Other Authority: ORS
				  305.100 &
				  475C.714
Statutes/Other Implemented: ORS
				  475C.682
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2040 - Liability for Unpaid Marijuana Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, "marijuana
			 retailer" has the meaning given under OAR 150-475-2010 and includes, but is not
			 limited to, an officer, member, or employee of a corporation, partnership, or
			 other business entity that makes retail sales of marijuana items to consumers,
			 if, among other duties, that individual has:
(a) Authority to see that the marijuana taxes
			 are paid when due;
(b) Authority to
			 prefer one creditor over another;
(c) Authority to hire and dismiss
			 employees;
(d) Authority to set
			 employees' working conditions and schedules;
(e) Authority to sign or co-sign
			 checks;
(f) Authority to compute
			 and sign marijuana tax reports;
(g)
			 Authority to make fiscal decisions for the business; or
(h) Authority to incur debt on behalf of the
			 business.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2050 - Model Recordkeeping and Retention Regulation (Marijuana Tax)

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions.
			 For purposes of this rule, these terms shall be defined as follows:
(a) "Database Management System" means a
			 software system that controls, relates, retrieves, and provides accessibility
			 to data stored in a database.
(b)
			 "Electronic Data Interchange" or "EDI technology" means the
			 computer-to-computer exchange of business transactions in a standardized
			 structured electronic format.
(c)
			 "Hard copy" means any documents, records, reports or other data printed on
			 paper.
(d) "Machine-sensible
			 record" means a collection of related information in an electronic format.
			 Machine-sensible records do not include hard-copy records that are created or
			 recorded on paper or stored in or by an imaging system such as microfilm,
			 microfiche, or storage-only imaging systems.
(e) "Storage-only imaging system" means a
			 system of computer hardware and software that provides for the storage,
			 retention and retrieval of documents originally created on paper. It does not
			 include any system, or part of a system, that manipulates or processes any
			 information or data contained on the document in any manner other than to
			 reproduce the document in hard copy or as an optical image.
(f) "Marijuana retailer" has the meanings
			 given under ORS 475C.009 and OAR
			 150-475-2010.
(g) "Marijuana items"
			 includes all categories in ORS
			 475C.674.
(h) "Medical marijuana card" means a valid
			 registry identification card under ORS
			 475C.783 or a valid
			 identification card under ORS
			 475C.783(5)(b).
(i) "Seed-to-sale tracking system" is the
			 system developed and maintained by the Oregon Liquor and Cannabis Commission
			 under ORS 475C.177.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2060 - Refund of Excess Marijuana Tax for Consumers

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If a consumer determines that the actual
			 amount of marijuana tax the consumer paid to a marijuana retailer was computed
			 on an amount that is not taxable or is in excess of the correct tax amount, the
			 consumer may request a refund of the overpayment of marijuana tax in writing to
			 the marijuana retailer where the excess marijuana tax was paid. The request
			 must be mailed or delivered to the marijuana retailer within 30 days of the
			 date of the excess tax payment.
(2)
			 Written notification of excess marijuana tax paid and any request for refund
			 must include the marijuana retailer's business name, nature of the excess
			 marijuana tax paid, remedy requested and a receipt clearly identifying the date
			 of purchase and proof of payment of the excess marijuana tax.
(3) If, within 60 days of the date of the
			 original request for refund established in section (1), the marijuana retailer
			 does not return the excess tax to the consumer, the consumer may appeal to the
			 Department of Revenue by filing a written appeal within 120 days of the date of
			 the original request for refund. An appeal to the department requires written
			 notification to the department as outlined in section (2) of this
			 rule.
(4) The department must
			 refund excess marijuana taxes to a consumer when shown by satisfactory proof
			 that:
(a) The consumer paid excess marijuana
			 tax to a marijuana retailer;
(b)
			 The excess marijuana tax was not refunded to the consumer by the marijuana
			 retailer; and
(c) The consumer made
			 a timely request for refund of excess marijuana tax paid as established in this
			 rule.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2070 - 100 Percent Penalty for Failure to File Marijuana Tax Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 of Revenue may impose the 100 percent penalty under ORS
			 305.992 if:
(a) The taxpayer was required to file Oregon
			 marijuana tax returns in at least one quarter during each tax year of three or
			 more consecutive years; and
(b) All
			 Oregon marijuana tax returns due during the three-year period are not filed by
			 the due date (including extensions) of the return required for the fourth
			 quarter of the third consecutive year. Assessments under ORS
			 305.265(10) are
			 not returns for the purpose of the penalty under ORS
			 305.992.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2080 - Marijuana Retailer Receipt Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) For purposes of this rule, "marijuana
			 retailer" means:
(A) A registered medical
			 marijuana dispensary that elects to sell limited marijuana retail products, as
			 defined under section 21, chapter 83, Oregon Laws 2016, or any employee or
			 representative of a registered medical marijuana dispensary, between and
			 including January 4, 2016 and December 31, 2016, or;
(B) A marijuana retailer licensed by the
			 Oregon Liquor and Cannabis Commission, or any employee or representative of a
			 marijuana retailer, who sells marijuana items on or after January 4,
			 2016.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 475 - CONTROLLED SUBSTANCES › Section 150-475-2090 - Marijuana Retailer Requirements for Validating Medical Marijuana Cards

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) For purposes of this rule, "marijuana
			 retailer" means a marijuana retailer licensed by the Oregon Liquor and Cannabis
			 Commission, or any employee or representative of a marijuana retailer, who
			 sells marijuana items on or after January 4, 2016.
(b) "Marijuana Retail Tax" means the tax
			 imposed under ORS 475C.674.
(c) "Medical marijuana card" means a registry
			 identification card held by either a patient or a designated primary caregiver,
			 as described in ORS 475C.783.