ORS Chapter 305 - Oregon Statutes - USA Laws Searching

Statutes > Oregon Statutes > ORS Volume 8, Chapters 305 - 325 > ORS Chapter 305

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