Oregon Administrative Code

141-145-0070 Termination of Authorizations (1) If a holder fails to comply with these rules, the terms and conditions of an authorization, or violates other laws covering the use of the authorized area, the Department shall notify the holder in writing of the default and demand c…

141-145-0075 Removal of Unauthorized Structures The Department may pursue the removal of unauthorized structures on state-owned submerged and submersible land through Division 82; Rules Governing the Management of, and Issuing of Leases, Licenses and Registrations for Structures …

141-145-0080 Closure of Submerged and Submersible Land Subject to Remedial Activity or Habitat Restoration to Public Use (1) State-owned submerged and submersible land must remain open to Public Trust Uses unless a restriction is approved by the Department or other agencies with …

141-145-0085 Civil Penalties (1) The unauthorized use of state-owned land managed by the Department constitutes a trespass. (2) In addition to any other penalty or sanction provided by law, the Director may assess a civil penalty of not less than $50 per day, and not more than $1…

141-145-0090 Appeals (1) An applicant for an authorization, or any other person adversely affected by a decision by the Department under these rules may appeal the decision to the Director. (a) Such an appeal must be received by the Director no later than 30 calendar days after t…

142-001-0000 Notice of Proposed Rule Prior to the adoption, amendment, repeal of any rule, the South Slough National Estuarine Research Reserve Management Commission shall give notice of the proposed adoption, amendment, or repeal: (1) In the Secretary of State's Bulletin referre…

142-001-0005 Model Rules of Procedure Pursuant to ORS 183.341, the Division of State Lands and the State Land Board adopt the Attorney General’s Model Rules of Procedure under the Administrative Procedures Act as amended October 3, 2001. [ED. NOTE: The full text of the Attorney G…

142-005-0005 Notification of Research Any person(s) planning to conduct research within the South Slough National Estuarine Research Reserve must submit a description of their proposed research no later than 30 days prior to the onset of the research project with their request fo…

142-005-0010 Temporary Structures Temporary structures for research or educational purposes are permitted for the duration of the project. Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.553 - 273.558 History: SSNER 4-2020, minor correction filed 03/11/…

142-010-0005 Purpose These rules are designed to complement the primary management objectives and the primary scientific objectives of the South Slough National Estuarine Research Reserve by regulating public use of the Reserve. The primary management objective of the Reserve is …

142-010-0010 Definitions As used in these rules, unless the context provides otherwise: (1) "Advisory Group" means the group of local interested persons and persons with special expertise in fields relating to the Reserve appointed by the Commission to advise the Commission. (2) …

142-010-0015 Permitted Activities Subject to action by the Commission taken under rules 142-010-0025 and 142-010-0030, the following noncommercial uses of the Reserve are permitted without special restrictions. State and federal regulations will govern these activities where appl…

142-010-0020 Restricted Activities The following uses of the Reserve are permitted with restrictions, subject to applicable fees under OAR 142, division 15 and to action taken by the Commission under rules 142-010-0025, 142-010-0030 and other appropriate governmental agency regul…

142-010-0021 Prohibited Activities The following uses of the Reserve are prohibited activities as determined by the Commission, by authority of ORS 273.553(3): (1) Commercial bait gathering; (2) Commercial timber harvest; (3) Commercial mineral removal; (4) Discharge of firearms …

142-010-0025 Public Health, Safety, and Welfare The Manager is authorized to take actions necessary for maintaining public health, safety, and welfare. The Manager's actions under such authority shall be consistent with the primary objectives of the Reserve. Statutory/Other Autho…

142-010-0030 Temporary Closure Any activity may be suspended or any area closed if necessary for the conduct of appropriate scientific research, stewardship and educational activities. Such closure will occur only after consultation with the Advisory Group, and with approval of t…

142-010-0035 Roads and Trails Roads and trails other than those authorized by the Commission will be closed. No roads or trails will be constructed without approval of the Commission. Access to Reserve lands shall be on authorized roads and trails only, and not through private pr…

142-010-0040 Leases and Rentals Any fee for a lease or rental approved by the Commission for any use of the Reserve lands or buildings shall be at fair market value. Statutory/Other Authority: ORS 273.554 Statutes/Other Implemented: ORS 273.553 - 273.558 History: SSNER 17-2020, m…

142-010-0045 Short-Term Use of Facilities Overnight use of buildings and facilities is permitted upon approval by the Manager. Employee housing can be provided in a manner consistent with applicable policy governing use of state owned property by state employees (ORS 182.425 and …

142-010-0050 Violation of Rules Violation of these rules is punishable, upon conviction, by a fine of not more than $100 for each day of violation, as set forth in ORS 273.558. The Commission may appropriately appeal for injunctive relief and pursue civil remedies which require t…

142-010-0055 Review of Rules ORS 273.557 provides for State Land Board review of Commission rules. Individuals or organizations concerned about possible improper use or restriction of use of the Reserve may petition the State Land Board or the Office of Coastal Zone Management fo…

142-010-0060 Amendment of Rules These rules are subject to amendment by the Commission in accordance with the Attorney General's Model Rules of Administrative Procedure. Amended rules must be consistent with the policies of the Reserve Management Plan. Statutory/Other Authority: …

142-015-0000 Purpose OAR 142-015-0000 to 142-015-0050 identify the facilities, equipment and educational and technical services provided by the South Slough National Estuarine Research Reserve for which fees are required, and establish the process that will be used to establish a…

142-015-0010 Adoption or Revision of Fee Schedule (1) Subject to approval by the South Slough National Estuarine Research Reserve Management Commission, the Reserve manager shall adopt (and each even-numbered year, revise) a fee schedule for public use of the Reserve facilities, …

142-015-0020 Fee Categories (1) The following public uses of Reserve facilities, equipment or services are subject to the fee established pursuant to OAR 142-015-0010: (a) FACILITIES FEES — The following fees apply to the use of Reserve facilities for events not initiated by the …

142-015-0030 Fee Tiers Fees established pursuant to OAR 142-015-000 to 142-015-0050 must recognize the following four tiers to reflect the diversity of the Reserve’s client base: (1) N Schedule Clients — Public or private sector clients who have no connection to the Reserve and i…

142-015-0040 Biennial Review of Fees (1) By January 1 of each even-numbered year, the Reserve Manager must prepare a report and recommendations on fees to be considered by the Commission at its first meeting of that year. The report shall include: (a) A report of the revenues ear…

142-015-0050 Addition of Fee for New Category In the event the Reserve is requested to allow a usage or activity not anticipated at the time the Commission approves the schedule under OAR 142-015-0040, the Manager or the Operations Manager may establish a proposed fee and submit …

150-018-0010 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support (1) The Department of Revenue is authorized to continuously garnish up to 25 percent of an individual’s disposable earnings to recover delinquent state tax debt. Generally, …

150-018-0020 Oregon Department of Revenue Other Agency Account Garnishments (1) Under ORS 293.250, the Department of Revenue may render assistance to recover delinquent debts owed to any entity listed in ORS 293.250(2) that is assigned by the entity to the department for collecti…

150-018-0030 Appeal Period after Garnishment Challenge Denied If a person makes a challenge to a garnishment, and that challenge is denied in whole or in part by the department, the person may request a contested case hearing before an administrative law judge of the Office of Ad…

150-018-0040 Garnishment of Wages Circumstances in which a debtor may be jeopardizing the collection of a tax, and which are considered justification for garnishment of 100% of the debtor’s wages under ORS 18.855(6) include, but are not limited to, the following: (1) The departme…

150-090-0020 Abandoned Personal Property Homes; Landlord’s Acquisition, Rehabilitation, and Sale to New Tenant with Tax Cancellation (1) “Manufactured dwelling or floating home” has the same meaning as the term “personal property” as that term is defined in ORS 90.675(1)(e). (2) …

150-090-0600 Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park (1) A landlord must provide notice regarding the tax credit available to tenants of a closing manufactured dwelling park. (2) The notice to tenants of a closing park must include: (a) The quali…

150-118-0010 Definitions The term "intangible personal property" includes but is not limited to stocks, bonds, notes, currency, bank deposits, accounts receivable, patents, trademarks, copyrights, royalties, goodwill, partnership interests, limited liability interests, life insur…

150-118-0020 Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax This rule applies to estates of decedents who die on or after January 1, 2012. (1) An estate may claim deductions allowable under sections 2053 or 2054 of the Internal Revenue Code (IRC) for either …

150-118-0030 Imposition of Tax This rule applies to estates of decedents who die before January 1, 2012.A tax equal to the state death tax credit allowable for federal estate tax purposes is imposed. The tax is due in every case even though the credit may not be claimed on the fe…

150-118-0040 Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return This rule applies to estates of decedents who die before January 1, 2012. Deductions allowed under sections 2053 or 2054 of the Internal Revenue Code (IRC) may be claimed on ei…

150-118-0050 Apportionment of Tax This rule applies to estates of decedents who die before January 1, 2012. (1) Where property is left in two or more states by a decedent, the maximum state tax credit allowed against the federal estate tax is apportioned. The numerator of the app…

150-118-0060 Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent This rule applies to estates of decedents who die before January 1, 2012. Intangible personal property within the jurisdiction of the state of Oregon and owned by a nonresident of this state…

150-118-0070 Separate Oregon Elections This rule applies to estates of decedents who die before January 1, 2012. (1) For deaths after December 31, 2001, and before January 1, 2012, the Oregon inheritance tax is computed using the Internal Revenue Code (IRC) in effect on December …

150-118-0080 Elections This rule applies to estates of decedents who die on or after January 1, 2012. (1) An estate may elect a larger or smaller amount, percentage or fraction of the qualified terminal interest property (QTIP) for Oregon tax purposes than was elected for federal…

150-118-0090 Due Dates and Extensions of Time to File (1) An estate transfer tax return shall be filed and the tax shall be paid to the Department of Revenue no later than 12 months following the date of death of the decedent. An estate transfer tax return is due the day of the 1…

150-118-0100 Property Values and Appraisals This rule applies to estates of decedents who die on or after January 1, 2012. (1) The fair market value of an estate’s property must be determined as of the date of death or six months following the date of death if the alternate valua…

150-118-0110 Estate Tax Credit for Natural Resource Property (1) Definitions. The following definitions apply for purposes of ORS 118.140: (a) “Active Management” is defined by Internal Revenue Code (IRC) Section 2032A(e)(12) to mean the making of the management decisions of a bu…

150-118-0115 Natural Resource Property Exemption (1) Definitions. The following definitions apply for purposes of ORS 118.145: (a) “Domestic partner” means an individual who has entered into a domestic partnership as defined in ORS 106.310. Per the general applicability provision…

150-118-0120 Filing Requirements for Estate Tax Returns (1) If the estate is required to file a federal estate tax return, the executor must include a complete copy of the federal return, schedules, and supporting documents with the Oregon estate tax return. (2) If the estate is …

150-118-0130 Inheritance Tax Return; Extension of Time to File (1) This rule applies to estates of decedents who die on or after January 1, 2003 and before January 1, 2012. (2) The executor shall, not more than nine months after the date of the decedent's death, file with the dep…

150-118-0140 Procedure for Determination (1) The following sections of ORS Chapter 305 relate to determination of taxes and appeals under Chapter 118, except where the context requires otherwise. (a) Penalty and interest waivers, 305.145 (b) Audit of returns, 305.265; (c) Determi…

150-118-0150 Extension of Time to Pay Tax (1) An executor may request an extension of time to pay the estate transfer tax. The extension request must be submitted on the form that is used to request an extension of time to file an estate transfer tax return by the date the return…