State Codes and Statutes
Statutes > Oregon > Vol8 > 305TITLE 29
REVENUE ANDTAXATION
Chapter 305. Administrationof Revenue and Tax Laws; Appeals
306. PropertyTaxation Generally
307. PropertySubject to Taxation; Exemptions
308. Assessmentof Property for Taxation
308A. LandSpecial Assessments
309. Boardof Property Tax Appeals; Ratio Studies
310. PropertyTax Rates and Amounts; Tax Limitations; Tax Reduction Programs
311. Collectionof Property Taxes
312. Foreclosureof Property Tax Liens
314. TaxesImposed Upon or Measured by Net Income
315. Personaland Corporate Income or Excise Tax Credits
316. PersonalIncome Tax
317. CorporationExcise Tax
318. CorporationIncome Tax
319. MotorVehicle and Aircraft Fuel Taxes
320. MiscellaneousTaxes
321. Timberand Forestland Taxation
323. Cigarettesand Tobacco Products
324. Oiland Gas Tax
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Chapter 305 — Administrationof Revenue and Tax Laws; Appeals
2009 EDITION
ADMINISTRATION;APPEALS
REVENUEAND TAXATION
DEPARTMENTOF REVENUE
(Organization)
305.005 Definitions
305.015 Policy
305.025 Departmentof Revenue; organization; planning; seal
305.035 Directorof Department of Revenue; appointment; confirmation; compensation and expenses;bond
305.045 Dutiesof director
305.057 Delegationof authority
305.060 Officesof department; equipment and supplies
305.063 Departmentof Revenue Administration Account; use; limitation
305.065 Deputydirector; appointment; qualifications
305.075 Employees;appointment; duties; compensation and expenses
305.078 Authorityof Department of Revenue to require fingerprints
305.085 Chargesfor maps, documents or publications
(TaxAdministration)
305.100 Rules;forms
305.102 Constitutionalproperty tax limit; rules
305.105 Declaratoryrulings by department; rules
305.110 Dutyto construe tax laws; instruction of officers acting under tax laws
305.120 Enforcementof tax laws
305.125 Applicationof administrative rules
305.130 Departmentas party to actions involving property subject to certain tax liens; complaintand summons
305.140 Powerto release real property from certain tax liens
305.145 Wheninterest required to be waived; power to waive, reduce or compromise small taxbalance or penalty and interest; rules
305.150 Closingagreements
305.155 Cancellationof uncollectible tax; filing order; releasing liens
305.157 Extendingstatutory periods of limitation
305.160 Reportsfrom public officers
305.170 Complaintsconcerning tax laws; reports and recommendations to Legislative Assembly
305.180 Effectof tax warrant for purposes of out-of-state collection
305.182 Filingof warrants for unpaid taxes; release, cancellation and satisfaction
305.184 Certificateof outstanding warrants; fee; rules
305.190 Subpoenaingand examining witnesses, books and papers; application to tax court fordisobeyance of subpoena
305.192 Disclosureof books and papers relating to appraisal or assessment of industrial property
305.193 Disclosureof tax information to designated persons; rules
305.195 Writteninterrogatories; contents; time and manner of service; answer; objection; orderfor answer; demand for information by taxpayer; order for information
305.200 Witnessfees and mileage
305.215 Conflictingclaims for credit for dependent; notice procedure; appeal; evidence as publicrecord
305.217 Whendeduction for amounts paid as wages or remuneration permitted
305.220 Intereston deficiency, delinquency or refunds; adjustments in rates; rules; computation
305.222 Determinationof interest rate
305.225 Requestof assistance by law enforcement agency; disclosure of tax records
305.228 Penaltyfor second dishonored payment of taxes; waiver
305.229 Whenpenalties not imposed; rules
(Representationof Taxpayer)
305.230 Qualificationsof persons representing taxpayer; procedure for designating representative;rules
305.242 Representationbefore department or magistrate of designated partnership tax matters;designated tax partner
305.245 Representationbefore tax court magistrate by officer or employee of county or department
305.260 Representationbefore department or magistrate by former department personnel prohibited
(TaxDeficiencies; Notice; Appeals)
305.263 Orderrequiring filing report or return; show cause; contempt; appeal
305.265 Deficiencynotice; payment of deficiency; assessment; appeal; interest; rules
305.267 Extensionof time to issue notice of deficiency or assessment
305.270 Refundof excess tax paid; claim procedure
305.271 Refundtransfer or assignment prohibited; exception
305.275 Personswho may appeal due to acts or omissions
305.280 Timefor filing appeals; denial of appeal
305.285 Correctionof tax and assessment rolls for subsequent tax years during pendency of appeal
305.288 Valuationchanges for residential property substantial value error and for good and sufficientcause
305.290 Extensionof time for making assessment due to bankruptcy
305.295 Cancellationof tax, penalty or interest; rules
305.305 Procedurewhere deficiency based on federal or other state audit report; effect ofappeal; interest suspension
305.330 Taxliability of reorganized business entity
305.375 Dispositionof penalties; payment of refunds
(LicenseLists)
305.380 Definitionsfor ORS 305.385
305.385 Agenciesto supply licensee and contractor lists; contents; effect of department determinationon taxpayer status of licensee or contractor; rules
(Temporaryprovisions relating to pilot project requiring tax compliance as condition ofoccupational and professional licensing are compiled as notes following ORS305.385)
SUBPOENASRELATING TO INDUSTRIAL PROPERTY
305.390 Subpoenasof records containing information on industrial plant for use to determinevalue of different industrial plant
305.392 Processfor limiting scope of third-party subpoena
305.394 Whenindustrial plant owner may choose not to produce information sought by subpoena
305.396 Protectionof confidentiality of industrial property information obtained by subpoena
305.398 Disclosureand use of industrial property confidential information obtained by third-partysubpoena
305.400 Paymentof costs of subpoena compliance; determination of costs
APPEALSOF INDUSTRIAL PROPERTY OR PLANTS
305.403 Electionto appeal value of principal or secondary industrial property to tax court;dismissal of appeal to board of property tax appeals
OREGONTAX COURT
(General)
305.404 OregonTax Court; definitions; usage
305.405 OregonTax Court; creation; jurisdiction
305.410 Authorityof court in tax cases within its jurisdiction; concurrent jurisdiction;exclusive jurisdiction in certain cases
305.412 Jurisdictionto determine value
305.415 Serviceof papers and proces
