reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0202 - Language Used to Request a Conference or File Written Objections

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Requesting a
			 Conference. A conference request must be mailed, emailed, faxed, or sent
			 through Revenue Online at the address provided in the Notice of Deficiency or
			 accompanying statement. In all events, it must be received within 30 days of
			 the date on the Notice of Deficiency or accompanying statement. It must state
			 the reason for the protest as well as stating in what respect the determination
			 is erroneous. Any language indicating that a taxpayer is requesting an
			 opportunity to meet with a department representative to discuss an adjustment
			 must be considered a conference request.
(2) Filing Written Objections.
(a) If a taxpayer disagrees with a deficiency
			 notice, and does not want a conference, the taxpayer may file written
			 objections with the department.
(b) A written objection must be mailed,
			 emailed, faxed, or sent through Revenue Online at the address provided in the
			 Notice of Deficiency or accompanying statement. In all events, the objection
			 must be received within 30 days of the date on the Notice of Deficiency or
			 accompanying statement. It must state the reason for the protest as well as
			 stating in what respect the determination is erroneous.
(c) Any language indicating that a taxpayer
			 disagrees with an adjustment but which doesn't convey an intent to meet with a
			 department representative must be construed as written objections.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0204 - Conferences: Purpose and Procedure

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A conference is a meeting with a
			 department conference officer who reviews the reasons for the adjustment with
			 the taxpayer. The purpose of a conference is to allow a person to obtain an
			 informal department review of a deficiency notice or other department action if
			 the person believes the notice or action is incorrect. Assessments related to
			 personal income tax, corporate excise tax, or corporate income tax, including
			 assessments issued under ORS
			 305.265(10) for
			 failure to file a report or return, generally cannot be appealed using the
			 conference process but must instead be appealed to the Oregon Tax Court. This
			 provision does not prohibit use to the conference process for assessments
			 issued for failure to file a withholding tax report. See ORS
			 316.207(4)(a).
(2) A conference may be requested
			 by a taxpayer in any of the following instances:
(a) From a determination of tax deficiency,
			 interest, or penalty arising under ORS Chapters 118, 119, 314, 316, 317, 318,
			 or 321.
(b) From a denial in whole
			 or in part of a refund requested under ORS
			 305.270 or of an elderly rental
			 assistance claim under 310.657.
(c) From a determination of cigarette tax
			 under ORS Chapter 323.
(d) From a
			 department action concerning any program administered by the department.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0206 - Written Objections: Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When the department receives written
			 objections, a department representative shall review the objections and try to
			 resolve the disagreement. The representative shall then reach a decision
			 regarding the written objections.
(2) Once a decision has been reached the
			 department shall advise the taxpayer of the decision by letter.
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 150-305-0208 - Assessing Tax on Failure to File

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The law places an affirmative duty on the
			 taxpayer to file a timely and correct return and directs the department to take
			 steps to require compliance.
(2)
			 General. In the case of a failure by the taxpayer to file a return, the
			 department must determine the tax liability of the taxpayer according to the
			 best of its information and belief. "Best of its information and belief" means
			 that the department must use evidence on which a reasonable person would rely
			 in determining the tax to be assessed by the department because of the
			 taxpayer's failure to file a return. Sources of information include but are not
			 limited to the taxpayer's federal return for the year in question, state
			 returns filed by the taxpayer, any partnership return naming the taxpayer as a
			 partner, information returns, the income of returns of taxpayers similarly
			 situated, or withholding returns (in the case of individual taxpayers).
(3) Personal Income Tax.
(a) The determination of income, exemptions,
			 and other provisions must be made in accordance with Internal Revenue Code
			 rules for the year in question. When the department has knowledge of a federal
			 return having been filed jointly for the year in question, a joint assessment
			 will be made. When the department's best information indicates the taxpayer is
			 married, and a joint federal return has not been filed, the filing status will
			 be married filing separate. In all other cases the filing status will be
			 single.
(b) The standard deduction
			 must be allowed unless itemized deductions are claimed on the taxpayer's
			 federal return. Also, a deduction will be allowed for the amount of federal tax
			 computed on the federal return, or in absence of such a return, the allowable
			 federal tax must be calculated by the department to provide an automatic
			 deduction for the proper amount of accrued federal tax, whether paid or not.
(c) An exemption credit(s) must be
			 allowed based on the filing status determined under this rule. No other credit
			 will be allowed in determining an assessment unless specific information that
			 the taxpayer is entitled to a credit is available.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0210 - Last Known Address

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Notices of
			 Deficiency and Notices of Assessment are required to be mailed to the
			 last-known address or via other means as agreed upon by the taxpayer. Pursuant
			 to ORS 305.127, the department may
			 provide notice to a person by means other than regular mail if a notification
			 agreement exists with the department and the person affirmatively indicates
			 that the department may use means other than regular mail for any required
			 notice to the person.
(2) The
			 department will use the address on the most recently filed return as the
			 last-known address unless the taxpayer has notified the department in writing,
			 electronically, or through a documented phone call that this address is
			 incorrect.
(a) "In writing" means a letter
			 written to the department, a completed Form 150-800-738 Change of Address/Name,
			 or a completed Form 150-211-156 Oregon Combined Payroll Tax Business Change in
			 Status submitted to the department by the taxpayer or the taxpayer's authorized
			 representative.
(b)
			 "Electronically" means a taxpayer provides the department with a new address or
			 other contact information via their online taxpayer account.
(c) "Documented phone call" means a call that
			 is noted or described in a contemporaneous record of the substance of the phone
			 call, made by the taxpayer, the taxpayer's authorized representative or an
			 employee of the department and must include the date and time of the call and
			 the names of the parties involved in the conversation.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0212 - Interest on Deficiency

Current through Register Vol. 63, No. 7, July 1, 2024
If a refund is allowed due to a net operating loss carryback
				and subsequently it is determined that the amount of the net operating loss was
				in error, interest shall be computed on the amount of the incorrectly received
				refund (tax and interest) beginning on the day after the date the refund was
				issued.
Example:
A taxpayer carried a 1983 net operating
				loss of $10,000 back to the 1980 return and received a refund of $1,000 tax
				plus $200 interest. During an audit of the 1983 return it was determined that
				the correct loss to carryback was $4,000 resulting in a corrected refund of
				$400 plus interest. The taxpayer will need to repay $600 of the refund and $120
				(60 percent) of the interest for a total of $720. Interest shall be computed on
				this amount beginning the day after the date the refund was issued by the
				Department.
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 150-305-0214 - Penalties

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A fraud penalty
			 imposed pursuant to ORS
			 305.265(13) is
			 separate and distinct from delinquency penalties as it relates to the nature of
			 the deficiency itself. Such penalty normally will be imposed with the issuance
			 of the initial notice of deficiency. Thereafter, if the deficiency is not paid
			 when due, a delinquency penalty may also be imposed.
(2) The penalties provided under ORS
			 305.265(13) and
			 314.400(6)(b)
			 shall not be combined. Only one 100% penalty may be assessed on a particular
			 report or return.
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 150-305-0216 - Appeal from a Notice of Deficiency: Periods of Limitation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Date of assessment if taxpayer does not
			 file a timely appeal with the department. If a taxpayer pays a deficiency in
			 full before the department issues a notice of assessment and does not send a
			 timely written objection or request for a conference, the deficiency is
			 considered assessed on the date the deficiency is paid or 30 days from the date
			 of the notice, whichever is later. A taxpayer has 90 days from the date of
			 assessment in which to appeal to the Magistrate Division of the Oregon Tax
			 Court. If a taxpayer does not appeal to the Magistrate Division of the Oregon
			 Tax Court within the 90-day period, the assessment is final, unless the
			 taxpayer appeals under ORS
			 305.280(3)
			 following payment of the tax.
(2)
			 Date of assessment if taxpayer files a timely appeal with the department. If a
			 taxpayer files a timely request for a conference or written objections, the
			 deficiency is not considered assessed until the department sends a written
			 determination of the issues to the taxpayer. Also, if a timely conference
			 request or written objections accompany or follow the payment of a deficiency,
			 the department will not assess the deficiency until it sends a written
			 determination of the issues to the taxpayer. Payment of the deficiency is a
			 credit to the taxpayer's account. If the balance is zero, the written
			 determination of the issues is considered the notice of assessment.
Publications: Publications referenced are available from the
				  agency.
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 150-305-0218 - Waiver of a Conference or Written Objection; Direct Appeal of Deficiency

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A taxpayer may
			 waive a conference or written objection and request immediate assessment of a
			 deficiency for purposes of filing a direct appeal with the Magistrate Division
			 of the Oregon Tax Court.
(2) In
			 general. Any request for a direct appeal from a notice of deficiency must meet
			 general requirements. The request must:
(a)
			 Be in writing and be filed with the department within 30 days of the date on
			 the notice of deficiency.
(b)
			 Contain language that requests a waiver of a conference or written objection.
(c) Contain language that requests
			 the department to assess the deficiency.
(d) Inform the department of the taxpayer's
			 intent to appeal to the Magistrate Division of the Oregon Tax Court.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0230 - Claim for Refund

Current through Register Vol. 63, No. 7, July 1, 2024
A claim for refund is not required to be submitted on a
				particular form. A claim for refund may be submitted as an original return or
				report claiming a refund, an amended return or report claiming a refund, or any
				other refund computation setting forth a claim for refund. A claim for refund
				shall include the taxpayer's name, address, social security number or other
				identifying number, the tax year(s) or period(s) involved, the basis for the
				claim for refund and the amount of refund asserted to be due the
				taxpayer.
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 150-305-0232 - Notices of Proposed Refund Adjustment 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, the
			 original Notice of Proposed Refund Adjustment (as referred to by ORS
			 305.270(3))
			 shall be sent directly to the taxpayer at the last-known address as required by
			 ORS 305.265(11).
			 Where the taxpayer has a guardian or conservator, Notices of Proposed Refund
			 Adjustment shall be sent to the guardian or conservator.
(2) If the authorized representative has a
			 fiduciary relationship to the taxpayer, original Notices of Proposed Refund
			 Adjustment will be sent to the personal representative as defined in ORS
			 111.005.
(3) For trusts, original Notices of Proposed
			 Refund Adjustment shall be sent directly to the trustee.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.270
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0234 - Written Objections to a Proposed Refund Adjustment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Written Objection Procedures.
(a) If a taxpayer disagrees with a notice of
			 proposed refund adjustment, and does not want a conference, the taxpayer may
			 file written objections with the department.
(b) The taxpayer must write to the department
			 within 30 days from the date on the notice of proposed refund adjustment and
			 explain the reasons for any objections in the letter.
(c) When the department receives the written
			 objections, a department representative will review the objections to try to
			 resolve the disagreement. The department representative will then reach a
			 decision regarding the written objections and either:
(A) Send the refund originally requested;
(B) Send an adjusted refund;
(C) Issue a notice of refund
			 denial; or
(D) Issue a notice of
			 deficiency.
(d) The
			 department must send the taxpayer a letter explaining the decision. The letter
			 must also explain the taxpayer's appeal rights. If the taxpayer receives a
			 notice of refund denial or notice of an adjusted refund, the taxpayer may
			 appeal the department's decision as described below. If the taxpayer receives a
			 notice of deficiency, the taxpayer must follow the remedies as set forth in ORS
			 305.265 and the corresponding
			 rules.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0236 - Date of Notice

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes
			 of ORS 305.270(4), the
			 term "date of the notice of proposed adjustment" means the date the notice was
			 mailed.
(2) The date the notice
			 was mailed shall be deemed to be the date printed on the notice unless the
			 addressee can establish by proof satisfactory to the department that such
			 notice was mailed on a date other than the date printed on the
			 notice.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.270
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0238 - Audit Period for Refunds Issued without Examination

Current through Register Vol. 63, No. 7, July 1, 2024
The department shall have the periods of limitation as provided
				in ORS 314.410 or one year from the
				date the refund check is issued, whichever period expires the later, to examine
				or audit the refund claim and issue a notice of deficiency. The refund claim
				can be adjusted to -0- but a deficiency in excess of the refund previously
				issued or requested cannot be asserted if the statute of limitations has
				expired. This subsection applies to amended returns filed on or after September
				20, 1985 (the effective date of Chapter 266, OR Laws 1985).
Example 1
:
Benjamin files a
			 timely 1982 income tax return on April 15, 1983. He later files an amended
			 return on August 30, 1985. The department issues the refund check two months
			 later. Because the amended return is filed before September 20, 1985, ORS
			 305.270(8)
			 doesn't apply.
Example 2
:
Use the same facts that appear in Example 1, except that
			 Benjamin files his amended return on September 30, 1985. The department issues
			 the refund check on January 15, 1986, without having audited or examined the
			 refund claim. Because the amended return is filed after September 20, 1985, ORS
			 305.270(8)
			 applies. The department may examine or audit Benjamin's return until January
			 15, 1987, one year after the refund check is issued. The audit period is open
			 until January 15, 1987 because it is later than the expiration of the
			 three-year period in ORS
			 314.410(1). If
			 Benjamin's return is adjusted prior to April 16, 1986, a deficiency may be
			 asserted in excess of the refund previously issued. If the return is adjusted
			 after April 15, 1986, a deficiency shall not exceed the refund previously
			 issued.
Example 3
:
Rob files a timely 1984 income tax return on April 15, 1985. He later files an
			 amended return on January 15, 1987 and the department issues a refund check on
			 March 15, 1987, without having audited or examined the refund claim. The
			 department may examine or audit Rob's return until April 15, 1988, the
			 expiration of the three-year period in ORS
			 314.410(1). The
			 audit period is open until April 15, 1988, because it expires later than one
			 year after the refund check date. A deficiency may be asserted during this
			 period in excess of the refund previously issued.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.270
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0240 - Proposed Refund Adjustment

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 A taxpayer may waive a conference or written objection and appeal a notice of
			 proposed refund adjustment as provided in this rule.
(2) In general. Any request for a direct
			 appeal from a notice of proposed refund adjustment must meet general
			 requirements. The request must:
(a) Be in
			 writing;
(b) Be filed with the
			 department within 30 days of the date on the notice of proposed refund
			 adjustment;
(c) Contain language
			 that requests a waiver of a conference or written objection; and.
(d) Contain language that requests the
			 department to issue a refund denial.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0260 - Relief for Subsequent Tax Years

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 ORS 305.285 provides an additional
			 procedural remedy for a taxpayer. It precludes the need for filing a protective
			 petition during the pendency of petition for a previous year. While ORS
			 305.285 extends the period for
			 filing petition it does not automatically entitle the taxpayer to the
			 substantive relief requested.
(2)
			 The taxpayer shall make his or her request for relief in a subsequent year to
			 the department on or before December 15 of the year in which the final
			 determination was made, or within six months of the mailing date of the final
			 determination, whichever is later. Subsequent year is defined as any tax year
			 following the tax year that is the subject of the final determination.
(3) The request shall state the
			 name of the taxpayer, the property's account number and the county in which it
			 is located, the year or years for which relief is requested, and the mailing
			 date of the final determination. For purposes of this section, a final
			 determination includes only those cases where there has been a decision on the
			 merits (including stipulations). A copy of this final determination shall be
			 attached to the request.
Stat. Auth.: 305.100
Stat. Implemented: 305.285
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0270 - Beneficial Ownership

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An
			 employer is any business entity which has employees.
(2) A business entity's activity shall not be
			 considered to have ceased doing business if the employer has changed its name
			 and still the business activity continues under the same beneficial ownership.
			 Listed below are examples of business entity changes that do not change the
			 beneficial ownership:
(a) A sole
			 proprietorship becomes a partnership.
(b) A partnership becomes a corporation.
(c) The remaining part of a
			 corporation after a corporation split.
(d) A corporation becomes a partnership.
(e) A partnership becomes a sole
			 proprietorship.
(f) A sole
			 proprietorship changes its name.
(g) There is a change in corporate officers.
(h) A corporation is sold.
(i) Corporation stock is sold.
(j) A corporation changes its
			 name.
(k) The remaining part of a
			 business after a portion is sold.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0272 - Cancellation of Doubtful Liabilities

Current through Register Vol. 63, No. 7, July 1, 2024
(1) This procedure is intended for those
			 cases where the tax assessment set up by the department exceeds the taxpayer's
			 correct tax liability by at least $100.
(2) For purposes of this rule, the correct
			 tax is the amount of tax determined by the department as supported by facts and
			 documentation.
(3) It shall be the
			 policy of the Department to provide a means for cancellation of all or a
			 portion of tax, penalty, or interest for a specific tax year in cases where all
			 other statutory appeal periods have expired, and where all of the following
			 provisions are met:
(a) After an objective
			 review of the facts and documentation, the department representative concludes
			 that the department would have reduced or canceled the assessment if the
			 taxpayer had objected to the assessment within the statutory time period.
(b) Taxpayer has a completed
			 return or a report computing tax that supports cancellation or reduction of an
			 assessment which could include:
(A) Written
			 documentation made at the time income was received or expense was incurred;
(B) Records maintained by
			 independent third parties; or
(C)
			 Any documentation that the department representative considers reliable.
(c) The department
			 representative determines the taxpayer:
(A)
			 Has filed returns and reports as required for all tax programs administered by
			 the department; and
(B) Has
			 submitted full payment of the amount of tax, interest and penalty determined to
			 be correct by the department, or has entered into and fulfilled an acceptable
			 installment agreement for payment of such amounts.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0274 - Refund of Penalty and Interest

Current through Register Vol. 63, No. 7, July 1, 2024
The department must refund penalty and interest when it has
				been determined that it has been paid but was not legally due. Interest must be
				computed on the amount of tax plus penalty and interest not legally due. The
				interest starting date must be 45 days after the date the deficiency was paid
				or 45 days after the return was filed, whichever is later.
Example 1: The taxpayer files a delinquent
			 return and pays the tax, penalty and interest due. Subsequently, it is
			 determined that the taxpayer is not required to file an Oregon income tax
			 return. The amount of tax, penalty and interest paid must be refunded and
			 interest computed on the entire amount beginning 45 days after the date the
			 return was filed.
Example 2: The
			 taxpayer pays the tax, penalty and interest based on a Notice of Assessment.
			 The assessment is subsequently determined to be erroneous. The amount of tax,
			 penalty and interest paid must be refunded and interest computed on the entire
			 amount beginning 45 days after the date the assessment was paid.
Example 3: The taxpayer files a delinquent
			 return and pays the tax, penalty and interest due. Subsequently, the taxpayer
			 amends the return to claim a refund from a net operating loss carryback. The
			 penalty and interest paid with the delinquent return will not be refunded since
			 this amount was legally due.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  305.295
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0276 - Appeal Time Frame

Current through Register Vol. 63, No. 7, July 1, 2024
If a taxpayer wishes to appeal denial of a request for
				cancellation of assessment or refund, the appeal shall be made within 90 days
				of notice of denial.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.295
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0290 - Concurrent Appeals

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Applicability of ORS
			 305.305
.
(a) Any reference in this rule to the appeal
			 provisions in ORS 305.305 refers to deficiencies
			 of Oregon tax based on:
(A) A federal revenue
			 agent's report; or
(B) The audit
			 report of another state's taxing authority.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0300 - "Methods of Collection" Defined

Current through Register Vol. 63, No. 7, July 1, 2024
Methods of collection include but are not limited to seizure of
				wages, bank accounts, personal property, business property, stocks, bonds,
				dividends and real property to the extent it is determined to be cost effective
				by the department.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.305
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0302 - Contracts Requiring Certificate of Compliance with Oregon Tax Laws

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An agency must
			 obtain a certificate of compliance with Oregon tax laws from providers before
			 entering into certain contracts. Those contracts or agreements under which
			 goods, services, or real estate space will be provided directly to such
			 agencies in the future require certification.
(a) For purposes of this rule, "agency" means
			 any department, board, commission, division or authority of the State of
			 Oregon, or any political subdivision of this state which imposes a local tax
			 administered by the Department of Revenue under ORS
			 305.620. See ORS
			 305.380(1).
(b) For purposes of this rule,
			 "tax" means those programs listed in ORS
			 305.380(4).
			 Examples include the estate tax, personal income tax, withholding tax,
			 corporation income and excise taxes, amusement device tax, timber taxes,
			 cigarette tax, other tobacco tax, 9-1-1 emergency communications tax, and local
			 taxes administered by the Department of Revenue (Lane Transit District
			 Self-Employment Tax, Lane Transit District Employer Payroll Tax,
			 Tri-Metropolitan Transit District Employer Payroll Tax, and Tri-Metropolitan
			 Transit District Self-Employment Tax).
(c) For purposes of this rule, "provider"
			 means any individual, corporation, association, firm, partnership, or joint
			 stock company who contracts to supply goods, services, or real estate space to
			 an agency. See ORS 305.380(3). Out
			 of state and nonprofit entities are included in this definition. The term
			 provider shall not include the United States, its territories or possessions,
			 state, local, or foreign governments, and the political subdivisions and
			 agencies thereof.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0304 - Certificate of Compliance With Oregon Tax Laws

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department of Revenue may issue a
			 certificate of tax compliance to a taxpayer upon request. The certificate acts
			 as an official acknowledgement by the department that the taxpayer is in
			 compliance with all tax or fee programs administered by the department to which
			 the taxpayer is subject, including any local tax administered by the department
			 under ORS 305.620, as of the date the
			 certificate is issued based on information available to the department. For
			 purposes of this rule, a taxpayer is "subject" to a tax or fee program if the
			 taxpayer is required to file a report or return or pay any tax or fee for that
			 program under any law administered by the department.
(2) A taxpayer is considered in compliance
			 for purposes of this rule, and the department will issue a certificate to the
			 taxpayer, if all required returns or reports have been filed for the three
			 years preceding the date of the request for a certificate of tax compliance;
			 and
(a) All tax and fee assessments, including
			 any applicable penalties and interest, are paid in full for all tax and fee
			 programs to which the taxpayer is subject, or the taxpayer has a pending good
			 faith appeal in the Oregon Tax Court of any assessment that remains unpaid;
			 or
(b) The taxpayer is in
			 compliance with a department-approved payment plan for all assessed taxes and
			 fees owed by the taxpayer for department administered programs to which the
			 taxpayer is subject.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of ORS
			 305.385(6), a
			 taxpayer complying with an acceptable payment arrangement for satisfaction of
			 an unpaid tax obligation is not in violation of the tax laws as they relate to
			 that unpaid tax. Any taxpayer complying with an acceptable payment arrangement
			 may sign the certificate of compliance in good faith if no other Oregon tax
			 laws have been violated. A provisional certificate of good standing, provided
			 by ORS 305.385(5), is
			 not necessary.
(2) A taxpayer is
			 not in violation of the tax laws as they relate to an unpaid tax, if that
			 unpaid tax is under appeal as provided under ORS Chapter 305.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.385
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0308 - Annual Certification Requirement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An agency shall obtain a written
			 certification of compliance with the tax laws listed in ORS
			 305.380(4) from
			 each provider of goods, services, or real estate space. The written
			 certification may be obtained either:
(a)
			 Annually; or
(b) With each
			 contract or other agreement entered into, renewed or extended if the agency
			 does not anticipate contracting with the provider frequently (i.e., one time
			 only or less than once a year).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0320 - Mediation

Current through Register Vol. 63, No. 7, July 1, 2024
Any statements made during mediation will be confidential
				except as provided for in ORS
				314.840.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.501
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0330 - Appeal Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Department of Revenue shall give notice to the taxpayer to reflect that final
			 department actions may only be appealed to the Magistrate Division of the
			 Oregon Tax Court.
(2) Time for
			 Filing Appeals:
(a) Under ORS
			 305.280(2), an
			 appeal from a notice of assessment or refund denial with respect to a tax
			 imposed under ORS Chapter 118, 305, 308, 310, 314, 316, 317, 318 or 321 shall
			 be filed within 90 days after the date of the notice.
(b) Under ORS
			 305.280(3), an
			 appeal from a notice of assessment with respect to a tax assessed under
			 Chapters 314, 316, 317 or 318 may also be filed within two years of the date of
			 payment of the tax, penalty and interest shown on the Notice of Assessment.
(c) Under ORS
			 305.280(2), an
			 appeal from a proposed refund adjustment made under ORS
			 305.270 shall be filed within 90
			 days after the date on which the adjustment is final (i.e., within 30 days
			 after the date of the notice of proposed adjustment, as provided in ORS
			 305.270(5)(b)).
(d) Under ORS
			 305.280(4), an
			 appeal from an order of the county board of property tax appeals, must be filed
			 with the Tax Court within 30 days after the order is mailed to the appellant.
			 If, pursuant to ORS 309.110(1), the
			 order is personally delivered to the appellant, then the appeal must be filed
			 with the Tax Court within 30 days after the date the order is personally
			 delivered.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0340 - Stay of Collection: When Collection Action Won't Be Stayed

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department
			 may continue to collect delinquent taxes during the pendency of an appeal if it
			 becomes known the taxpayer is preparing to depart from the state or move assets
			 out of the state to avoid paying taxes. In addition, the department may
			 continue collection if the taxpayer does any other act tending to prejudice or
			 to render wholly or partially ineffectual proceedings to collect tax. These
			 acts include but are not limited to:
(a)
			 Communication has been received that acts of the taxpayer indicate the taxpayer
			 will cease employment or change jobs to avoid paying the taxes.
(b) Communication has been received that acts
			 of the taxpayer indicate the taxpayer will sell, convey, give away, hide, or
			 destroy an asset rather than having it seized.
(c) The taxpayer actually begins to sell,
			 convey, give away, hide, or destroy real or personal property subsequent to
			 taking of an appeal to the director.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0350 - Offset of State Debt Through U.S. Treasury Offset Program

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For the purpose
			 of this rule:
(a) A debt is "liquidated" if
			 the debt meets the criteria for liquidated debt under the Oregon Accounting
			 Manual, Chapter 35, the debtor is not currently in bankruptcy, and the
			 department has issued a warrant for the debt.
(b) "Federal payments" do not include
			 payments that are exempt from offset under federal law, including but not
			 limited to social security payments, and veterans' affairs benefit payments to
			 the extent such payments are exempt from offset under federal law.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0360 - Rules Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Local
			 marijuana tax" means a tax or fee authorized under ORS
			 475B.491 on the sale of
			 marijuana items that are sold within an area subject to a city's jurisdiction
			 or an unincorporated area subject to a county's jurisdiction by a person that
			 holds a license under ORS
			 475B.110.
(2) Unless the context requires otherwise,
			 the department will apply the same rules to administer transit district payroll
			 tax programs as are used in the administration of the withholding tax program.
			 See rules adopted under ORS
			 316.162 to
			 316.212. In addition, unless the
			 context requires otherwise, the provisions of rules adopted pursuant to ORS
			 Chapters 305 and 314 as to the audit and examination of reports and returns,
			 periods of limitations, determination of an and notice of deficiencies,
			 assessments, collections, liens, delinquencies, claims for refund and refunds,
			 conferences, appeals to the Oregon Tax Court, stays of collection pending
			 appeal, confidentiality or returns and the penalties relative thereto, and the
			 procedures relating thereto, apply to the determination of taxes, penalty, and
			 imposed under transit district payroll tax statutes and ordinances.
(3) Unless the context requires otherwise,
			 the department will apply the same rules to administer local marijuana taxes as
			 are used in the administration of the marijuana tax program. See rules adopted
			 under ORS 475B.705 to
			 475B.760. In addition, the
			 provisions of rules adopted pursuant to ORS Chapters 305, 314, or 475B as to
			 the audit and examination of reports and returns, periods of limitation,
			 determination of and notices of deficiencies, assessments, collections, liens,
			 delinquencies, claims for refund and refunds, conferences, appeals to the
			 Oregon Tax Court, stays of collections pending appeal, confidentiality of
			 returns and the penalties relative thereto, and the procedures relating
			 thereto, apply to the determination of taxes, penalty, and interest under local
			 marijuana taxes statutes and ordinances.
(4) For rules relating to the department's
			 administration of local transient lodging taxes, please see OAR
			 150-320-0365.
Statutory/Other Authority: ORS
				  305.100,
				  305.620 &
				  475B.750
Statutes/Other Implemented: ORS
				  305.620 &
				  475B.750
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0362 - Appearance Procedure - Local Taxes Administered by the Department of Revenue

Current through Register Vol. 63, No. 7, July 1, 2024
A political subdivision may intervene in any conference held by
				the department in connection with a local tax administered by the department
				under an agreement with that political subdivision.
(1) The department will notify a political
			 subdivision of each significant conference request arising from the
			 department's administration of that subdivision's local tax. Whether a
			 conference request is "significant" is determined by the program manager's
			 evaluation of the possible impact on the tax program.
(2) If appropriate under subsection (1), the
			 department will notify the political subdivision of the conference request by
			 letter. A copy of the conference request will be provided with the letter
			 subject to the limitations imposed by ORS
			 314.840.
(3) A political subdivision desiring to
			 intervene must notify the department by letter of its intent to intervene
			 within 14 days of the date the department mails the copy of the conference
			 request. The political subdivision must serve a petition of intervention upon
			 all the parties and the department not more than 30 days after notifying the
			 department of its intent to intervene. The petition must state the grounds for
			 intervention, the political subdivision's position on each issue raised in the
			 appeal, and whether or not the political subdivision desires to be represented
			 at the conference.
(4) The
			 conference officer will serve the political subdivision with a copy of any
			 conference decision in a case where the political subdivision has intervened.
			 Service will be made at the same time and in the same manner that the decision
			 is served upon the petitioner.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.620
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0370 - Use of Checkoff Resources

Current through Register Vol. 63, No. 7, July 1, 2024
Entities receiving checkoff resources are restricted in the
				manner in which the resources may be used by the organization.
(1) Checkoff resources received by an entity
			 may only be used to fund:
(a) Existing
			 programs. Checkoff resources may only be used to fund existing programs to the
			 extent that the checkoff funds serve to augment the existing program. Checkoff
			 resources may not be used to replace existing funding that would allow a shift
			 of entity resources to another unrelated purpose.
(b) New programs. Checkoff resources may be
			 used to fund new programs, but only if the new program has a close connection
			 to an existing program. The existing program after which the new program is
			 patterned must have a proven record of success in providing substantial and
			 direct benefit to the state.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0380 - Application and Signature Due Dates

Current through Register Vol. 63, No. 7, July 1, 2024
Completed applications and completed signature petitions must
				be received by the Charitable Checkoff Commission by July 1 of the first tax
				year for which the entity seeks to be included on a schedule of the individual
				tax return.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  305.725
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0392 - Definitions of the Terms "Affiliated and "Central Office"

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of the statutes and rules relating to the
				charitable checkoff system:
(1) The
			 term "central office" means an organization that the Internal Revenue Service
			 recognizes to be an exempt organization under Internal Revenue Code
			 §501(c)(3). It must have written bylaws or other written provisions that
			 describe its structure and purpose. It must also have the same primary purpose
			 as that of its affiliates. It must be located in Oregon and a substantial
			 proportion of the funds that it collects must remain in Oregon, benefiting the
			 state and its residents, as required by ORS
			 305.720(1).
(2) The phrase "affiliated entities" means
			 entities with a relationship documented in writing. Each affiliate must share a
			 specific primary purpose and that purpose must be charitable. Each affiliated
			 entity must be recognized by the Internal Revenue Service to be an exempt
			 organization under Internal Revenue Code §501(c)(3). Affiliated entities
			 must be located in Oregon and a substantial proportion of the funds that they
			 collect must remain in Oregon, benefiting the state and its residents, as
			 required by ORS 305.720(1).
Publications: Contact the Oregon Department of Revenue for
				  information about how to obtain a copy of the publication referred to or
				  incorporated by reference in this rule pursuant to ORS
				  183.360(2) and
				  ORS 183.355(1)(b).
Statutory/Other Authority: ORS
				  305.100 &
				  305.720
Statutes/Other Implemented: ORS
				  305.725
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0394 - Signatures Must Be on Department's Form

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of meeting the requirement
			 that an entity gather the signatures of 10,000 registered Oregon voters,
			 signatures must be collected and submitted on the department's designated form.
			 The signatures must include all the information requested on that
			 form.
(2) The submitter of such
			 signatures must swear that, to the best of the submitter's knowledge and
			 belief, all the signatures that the submitter is presenting to the commission
			 on behalf of the organization are those of registered Oregon voters.
(3) If an entity fails to meet any of the
			 requirements listed within this rule, commission shall reject the entity's
			 application or shall deem the applying entity unqualified to be included on a
			 schedule of the individual tax return.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  305.725
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0396 - Signature Gathering Period

Current through Register Vol. 63, No. 7, July 1, 2024
The signature gathering period for any tax year for which an
				entity seeks to be included on a schedule of the individual tax return begins
				July 1 of the tax year two years prior to the year in which being included on a
				schedule is sought and extends through June 30 of the tax year being included
				on a schedule is sought. For example: if an entity seeks to be included on a
				schedule of the individual tax return for tax year 2021, the signature
				gathering period is from July 1, 2019, through June 30, 2021.
Statutory/Other Authority: ORS
				  305.100,
				  305.720 &
				  305.753
Statutes/Other Implemented: ORS
				  305.727