Oregon Administrative Code

150-118-0160 Estate Tax Receipt A receipt issued by the department as required by ORS 118.250 to an executor, trustee or other payor is not a final determination of the estate tax liability; the department may determine that an estate owes additional tax under ORS 118.010. Statut…

150-118-0170 Penalties and Interest (1) Penalties (a) For purposes of determining the five percent penalty under ORS 118.260(1) or the 20 percent penalty under ORS 118.260(2), the tax required to be shown on the return is reduced by the amount of any tax that is paid on or before…

150-118-0180 Refund of Excess Payment This rule applies to estates of decedents who die before January 1, 2012. Where payment exceeds the amount of tax shown by the return or as determined by audit of the return, the excess shall be refunded without application from the taxpayer.…

150-118-0190 Application for Determination of Estate Tax and Discharge from Personal Liability (1) The executor may apply to the department for a determination of tax due and discharge from personal liability of estate tax. (2) The written application must include the following i…

150-118-0200 Bond for Deferment of Tax (1) A beneficiary electing to defer payment of the tax under ORS 118.300 must, within 12 months of the decedent’s death, file with the Director a signed statement indicating that the person has not come into actual possession or enjoyment of…

150-137-0010 Criminal Fine Account Distribution (1) Monthly, the department will distribute moneys available in the Criminal Fine Account after final deposits into the account for the calendar month have been made by the Oregon Department of Revenue and Oregon Judicial Department…

150-180-0010 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement (1) The Department of Revenue may assess a civil penalty against any person who sells, holds or possesses cigarettes for sale in Oregon that are cigarettes of a tobacco product man…

150-181-1010 Statement of Purpose and Statutory Authority (1) Purpose. These rules address the Department of Revenue’s acquisition of information about a subject individual’s criminal history through criminal records checks and its use of that information to determine whether the…

150-181-1020 Definitions As used in this rule, unless the context of the rule requires otherwise, the following definitions apply: (1) “Authorized Designee” means a department employee authorized to obtain and review criminal offender information and other criminal records inform…

150-181-1130 Authorized Designees (1) Appointment. (a) The Department Director or the Director’s designee shall designate positions within the Human Resources Unit of the department as including the responsibilities of an authorized designee. (b) Appointment to one of the designa…

150-181-1140 Fees (1) The Department may charge a fee for acquiring criminal offender information for use in making a fitness determination. In any particular instance, the fee shall not exceed the fee(s) charged the Department by the Oregon Department of State Police and the Fed…

150-183-0010 Obtaining Information from the Department (1) Information on the organization of the department can be found on our website at www.oregon.gov/dor. (2) Sources of Information. The department provides information to the public through several sources. (a) Taxpayers may…

150-183-0020 Oregon Attorney General’s Model Rules of Procedure under the Administrative Procedures Act The Department of Revenue, for its rulemaking functions, adopts the following Model Rules of Procedure under the Administrative Procedures Act as those rules were in effect Jan…

150-183-0030 Notifying Interested Parties of Intended Rulemaking Actions (1) The Department of Revenue has established a process to allow interested parties to request notification of the department's intended rulemaking activities. (a) Persons may mail written requests for notif…

150-192-0400 Public Records Requests (1) The department must provide, upon request, a copy of any public record that the requestor has a right to inspect. (2) Requests for taxpayer records. Under ORS 314.840(1)(a), the department provides taxpayers and their authorized representa…

150-192-0500 Department Records Exempt from Disclosure (1) The department shall protect as confidential the material listed in paragraph 2 of this rule and contained in its files relating to business activities of any person. (“Person” as used in this rule is defined in ORS 311.6…

150-198-0900 Assets of Dissolved Districts Surplus funds of the dissolved district shall be treated as an offset. The offsets shall be apportioned between the districts who share territory with the dissolved district in the following manner. (1) The assessor shall use the value u…

150-222-0100 Phase in of City Tax Rate (1) Cities that use the provisions of ORS 222.111 shall certify their ad valorem property taxes as outlined in this rule. (2) When a city certifies taxes under ORS 310.060 it shall include an additional schedule setting forth the ratio of th…

150-222-0110 Calculating Phase-in City Tax Rates (1) Only the tax rate of the city will be affected by this rule. (2) This calculation shall be done for each category of levy of the city when the assessor is notified by the city that an annexed area is to have its rate phased-in …

150-267-0010 Wages Generally, wages include all remuneration for services performed by an employee for the employer, including the cash value of all remuneration paid in any medium other than cash. Thus, salaries, fees, bonuses, commission on sales or insurance premiums are wages…

150-267-0020 Wages Exempt From Transit Payroll Tax For purposes of the transit district payroll taxes, certain payrolls are exempted from taxation by exclusion of the amounts paid from the definition of wages. The following are clarifications of some of the allowable exemptions: …

150-267-0030 Employer-Employee Application Unless the context requires otherwise, for purposes of administration of transit district payroll taxes, determination whether an employer-employee relationship exists will be made under rules adopted pursuant to state withholding statut…

150-267-0040 Items Included in Wages For tax years beginning on or after January 1, 1992, “wages” includes elective payments into a Simplified Employee Pension, IRC 3121(a)(5)(C) or an annuity contract, IRC 3121(a)(5)(D). Contributions, IRC 3121(v)(1)(A); to a 401k retirement pla…

150-267-0050 Reports and Payments (1) For 1990 and subsequent years transit excise taxes are paid quarterly with the Oregon Quarterly Combined Tax Report. For purposes of quarterly filing, calendar quarters are used. The first quarter is January through March; the second quarter …

150-276-0010 Field Office Parking (1) In General. Pursuant to ORS 276.594, the Department of General Services (“General Services”) has authority to establish charges for parking spaces located in the capitol area in the city of Salem. Excluding that area, the Department of Revenu…

150-276-0030 Access to and Use of Property Owned, Controlled or Leased by the Department of Revenue (1) For the purposes of this rule, “recording” means either of the following, alone or in combination: (i) causing sound or visual data to be stored on any device, contrivance, mac…

150-280-0010 Calculating the Estimated Dollar Weighted Life for Local Option Taxes (1) For local option taxes used to fund capital projects, the estimated dollar weighted life of capital projects shall be calculated in the following manner. (a) The useful life of the project shal…

150-280-0020 Tax Election Ballot Measure Requirements (1) All ballot titles are required to contain essentially the same language within the standard format as outlined in ORS 250.035. (2) The caption is limited to not more than 10 words. The purpose is to identify the type of ta…

150-285-3100 Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement (1) The Department of Revenue will waive the application for authorization filing deadline requirement under ORS 285C.140(1) if: (a) The taxpayer had knowledge of the enterprise zone …

150-285-3200 Enterprise Zone Statutory Definitions (1) “Additions to existing buildings or structures” means an enlargement of building space including construction which creates additional floor space or which creates more building volume by raising a ceiling or roof and in the …

150-285-3400 Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption (1) For purposes of ORS 285C.409 and this rule, a facility is “in service” when a certified business has received a permit to occupy and use the building for its intended purpose. (2) Al…

150-285-3410 Assessor’s Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified (1) Upon discovering that a certified business no longer qualifies for the property exemption under ORS 285C.409, the assessor must give written notice of exemption disqualifi…

150-285-3420 Criteria for Disqualification (1) The county assessor will disqualify the facility of a certified business firm from exemption if the certified business firm does not begin operations and is not reasonably expected to begin operations. A decision of the assessor to d…

150-291-0300 Procedures for Handling State Personal Income Tax Surplus Credit (1) Surplus Credit Generally. This rule applies for biennia beginning on or after July 1, 2011, when personal income taxpayers are credited a surplus of tax revenues under ORS 291.349(4). Taxpayers clai…

150-293-0020 Refunds on Receivable Accounts (1) In the case of an overpayment on an account under ORS 305.270, the department will not refund or allow credit amounts under $25 unless a written request or refund claim is filed by the person who paid the money. (2) In the case of a…

150-293-0030 Duplicate Checks (1) The department may issue a duplicate check if the original check has been lost, stolen, destroyed, or cashed because of forgery. The taxpayer must contact the department and request a “Statement of Ownership” form. The form must be completed and …

150-293-0040 Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions (1) Any person, required by federal law to make federal corporation estimated tax payments or federal payroll tax payments by means of electronic funds tr…

150-294-0100 Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes (1) As used in ORS 294.175, the following definitions will apply: (a) “Adequacy to provide the resources needed to achieve compliance” means: Appropriate and…

150-294-0105 Expenditures for Assessment and Taxation (1) Expenditures include all direct costs, including personnel and supplies, associated with the assessment and appeal of property values and the collection and distribution of property taxes, as set out in ORS Chapters 305 th…

150-294-0110 Definition: Certification of Compliance. Plan to Achieve Adequacy (1) On or before May 1 of each year, each county will file with the Department of Revenue an estimate of expenditures as required by ORS 294.175. The Department of Revenue will determine the adequacy o…

150-294-0115 Contents of Grant Application (1) On or before May 1 of each year, each county must file with the Department of Revenue an application in order to participate in the grant program provided through the County Assessment Function Funding Assistance Account under ORS 29…

150-294-0120 Estimates of Expenditures for Assessment and Taxation (1) On or before May 1 of each year, each county must file with the Department of Revenue an estimate of expenditures for assessment and taxation as required by ORS 294.175 in order to participate in the grant pro…

150-294-0125 Certification (1) On or before June 15 of each year, the Department of Revenue, must mail to the governing body of each county a letter of certification or of denial of participation in the County Assessment Function Funding Assistance (CAFFA) Account. (2) The letter…

150-294-0130 Alternative Method for Certification (1) If, at a conference held pursuant to notice under ORS 294.175, a county is unable to meet the level of expenditures required by the department for certification in the county assessment function funding assistance program for …

150-294-0140 Transfers from the CATF to the CAFFA Account Each county must notify the Department of Revenue of the amount it deposits into the County Assessment Function Funding Assistance (CAFFA) account from the County Assessment and Taxation Fund (CATF) account at the time of …

150-294-0150 Calculation of Interest on Late Payments The interest rate calculation must be carried out a minimum of seven places to the right of the decimal point and rounded back to six places to the right of the decimal point. When rounding back to the sixth place, all numbers…

150-294-0300 Definition of Taxing Authority (1) “Permanent Tax Rate” means the tax rate calculated by the Department of Revenue for the 1997-98 tax roll or as subsequently adjusted as provided for in ORS 310.246. In the case of districts that have never levied a tax, it is the ta…

150-294-0310 Definition of Budget Document (1) The complete copy of the budget document filed with the county clerk under ORS 294.458 must include the following: (a) A copy of the two notices of the budget committee meeting showing the dates published, or an affidavit of publicat…

150-294-0320 Definition of Organizational Unit As used in ORS 294.305 to 294.565, an organizational unit is an administrative subdivision of a municipal corporation accountable for specific services, functions, or activities. Example 1: Cities may allocate expenditures within the…

150-294-0330 Budgeting Grants, Gifts, Bequests, and Devises (1) All grants, gifts, bequests, and devises that have been partially received in a prior year must be included with the budget document. Similarly when the receipt and the amount of such items are known for the ensuing …