ORS Chapter 305

TITLE 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