Oregon Administrative Code

150-294-0340 Establishing a Financial Reserve Fund Reserves funds under ORS 294.346 may be established only for those purposes set out in ORS 280.050; i.e., for the financing of a service, project, property or equipment which the municipal corporation is authorized to perform, co…

150-294-0350 "Reserved for Future Expenditure" Requirement (1) "Reserved for future expenditure" means a budget requirement which is not intended to be expended during the fiscal year or budget period in which it is budgeted. This requirement shows the amount a municipal corporat…

150-294-0360 Detail Sheets for Biennial Budgets (1) The detail sheets containing the estimates of resources and expenditures for a biennial budget must show the total estimated expenditures for both years of the ensuing budget period. (2) The detail sheets containing the estimate…

150-294-0370 Resources Are Not Required to Be Budgeted Resources are not considered budget resources and are not required to be budgeted if the following three criteria are met: (1) The municipal corporation holds the resources merely for safekeeping; (2) Expenditure of resources…

150-294-0380 Negative Resources A municipal corporation when estimating its budget resources shall not show negative amounts. Resource amounts should be the net amount that the municipal corporation anticipates to receive. Statutory/Other Authority: ORS 305.100 Statutes/Other Imp…

150-294-0390 Budget Resources Budget resources of a county shall not include proceeds and interest arising under ORS 275.090 to 275.310 which will be distributed to any municipal corporation. However, any proceeds and interest distributed under 275.090 to 275.310 shall be conside…

150-294-0400 Estimating Tax Revenue for Biennial Budgets (1) When estimating the amount of tax revenue in a biennial budget, follow the procedure in ORS 294.368 for both years of the ensuing budget period and then add the two single-year amounts to get the biennial total. (2) Eac…

150-294-0410 Proposed Expenditures-Required Presentation Proposed expenditures presented within a traditional budget or a program budget must be detailed fully by object of expenditure and as a minimum, be classified by organization unit or program, and categorized into the objec…

150-294-0420 Governmental Fund Definitions (1) For the purpose of this rule "fund" means a fiscal and accounting entity with self-balancing accounts to record cash and other financial resources, related liabilities, balances and changes, all segregated for specific, regulated act…

150-294-0430 General Operating Contingencies (1) An estimate for general operating contingency may be included in any operating fund. The general operating contingency is not a fund, but an appropriation within a fund. This type of appropriation is allowed on the assumption that …

150-294-0440 Unappropriated Ending Fund Balance (1) A municipal corporation may include an estimate for unappropriated ending fund balance in its budget. This estimate is intended to provide the municipal corporation with the working capital or cash balance to finance activities …

150-294-0450 Quorum Necessary to Hold Meeting A budget committee must have a quorum, or majority of the total membership of the committee, present in order to hold a meeting. To take any action requires the affirmative vote of a majority of the total budget committee membership. …

150-294-0460 Charging for Budget Document Copies (1) The budget document of a municipal corporation becomes a public record as defined under ORS 192.410(4) at the time the proposed budget is filed with the office of the governing body. It remains a public record throughout the bu…

150-294-0470 Reporting Historical Data for Published Budget Summaries (1) For purposes of complying with ORS 294.438, the published budget summary for a biennial budget must show the total amount of estimated budget resources and expenditures for both years of the ensuing biennia…

150-294-0480 Quorum Necessary to Hold Meeting To hold a budget hearing there must be a quorum, or majority of the total governing board membership present. To take any action requires the affirmative vote of a majority of the total governing board. Majority is defined as one more…

150-294-0490 Property Taxes Certified (1) The amount or rate of any property tax proposed to be certified by a municipal corporation which is subject to Local Budget Law cannot exceed the amount or rate approved by the budget committee. The budget committee must approve the amoun…

150-294-0500 Publishing of Amended Budget Document When publishing an amended budget document, the governing body must include the following information using the same publishing procedures as the original summary described under ORS 294.448: (1) The date, time, and place of the …

150-294-0510 Manner of Appropriations (1)(a) Except as otherwise permitted or required by statute or rule, amounts must be appropriated by organizational unit or program of each fund, with one appropriation amount for each organizational unit or program. (b) Notwithstanding secti…

150-294-0520 Documents to File When Certification Cannot Be Certified By July 15 (1) In those instances where the municipal corporation cannot certify to the assessor by July 15, the municipal corporation shall submit, to the county assessor, a written request for an extension st…

150-294-0530 Budget Certification Document to Be Submitted (1) Local governments imposing a tax on property shall submit two copies of the following documents to the assessor's office: (a) The resolution statements that adopt the budget, make appropriations, categorize the tax an…

150-294-0540 Transfers of Appropriations (1) A transfer of appropriation is a decrease of one existing appropriation and a corresponding increase of another existing appropriation category. (2) During the fiscal year or budget period the governing body of a municipal corporation …

150-294-0550 Supplemental Budget Procedures (1) During the fiscal year or budget period, the governing body may find that an unanticipated condition requires adjustments to the budget. If the condition meets the requirements of ORS 294.471, the governing body may prepare a supple…

150-294-0800 Councils of Governments Subject to Certain Budgetary Requirements (1) A group of government units is a council of governments that must comply with ORS 294.900 to 294.930 if the group: (a) Is operating under an intergovernmental agreement authorized by ORS 190.003 to…

150-294-0810 Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government (1) Not all of the governing body members are required to participate on the budget committee. The number of governing b…

150-294-0820 Restrictions on Appointive Budget Committee Members for a Council of Government In order to avoid bias in favor of aservice provider or any unit of government, the following are prohibited from serving as an appointive budget committee member: Officers, agents or emp…

150-294-0830 Duties of the Budget Committee of a Council of Government The budget committee shall notify the public of the time and place of public meetings on the budget and shall make the budget available. The budget committee must approve a budget document prior to any council…

150-294-0840 Duties of the Governing Body of a Council of Government The council of governments notifies the public of the time and place of a public hearing on a budget document as approved by the budget committee. The council of governments must pass a resolution adopting a bud…

150-305-0010 Requirement for Social Security Numbers (1) Pursuant to the authority provided by ORS 305.100 and 42 USC §405, tax returns, refund claims, applications, registrations, records, requests for information, reports, and other items of a similar nature filed with the Depa…

150-305-0011 Business Entity Identification Requirements (1) As used in this rule: (a) “Entity” means a foreign or domestic: (A) Corporation; (B) Nonprofit corporation; (C) For profit or nonprofit unincorporated association; (D) Business trust; (E) Partnership; (F) Limited liabil…

150-305-0014 Applicable Dates Administrative rules adopted by the department, unless specified otherwise by statute or by rule, shall be applicable for all periods open to examination. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.100 History: Renumbe…

150-305-0016 Electronic Filing (1) Any return, statement, other document or report required to be filed under any provision of the laws administered by the Department of Revenue may be filed in electronic (as defined in ORS chapter 84) form if an authorized electronic method of f…

150-305-0018 Acceptance of Cash Payments (1) Definitions. For purposes of this rule, the following definitions apply: (a) “Currency” means United States coin and paper notes issued by the United States Federal Reserve Banks that are not mutilated as described in 31 CFR 100.5, 100…

150-305-0030 Declaratory Rulings (1) Applicability of this rule. The provisions set forth in this rule shall apply to declaratory ruling requests with respect to the validity or applicability of: (a) Tax and revenue laws of the State of Oregon to any person, property or state of …

150-305-0050 Release of Tax Lien and Clouds on Title (1) Any request made to the Department for the release of a warrant, where such warrant is not in fact a lien on the title to the real property in question but merely a cloud on the title to such real estate, shall be accompani…

150-305-0052 Release of Lien (1) The department may issue a release of a lien against real property if the department determines there is no value in the lien or the full value of the lien is realized. This release applies to the property described in the release only, the lien r…

150-305-0060 How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest (1) Waivers in General. ORS 305.145 allows the department to reduce or cancel any part or all of the interest or penalties imposed by Oregon law in certain cases. If the taxpayer has…

150-305-0062 Discretionary Penalty Waivers for Information Returns (1) An employer or other payer, or a representative authorized under ORS 305.230, may request that a penalty assessed under ORS 314.360(4)(a) or 316.202(5)(a) be waived. The department’s decision will be based upo…

150-305-0064 Accrual of Interest After Waiver (1) The Department of Revenue will notify the taxpayer in writing if interest is waived under ORS 305.145(1). The taxpayer must pay the amount of the assessment within the appropriate appeal period. If the taxpayer does not pay the ba…

150-305-0066 Discretionary Waiver of Interest (1) General Policy. The department does not generally waive interest because interest represents a charge for the use of money. (2) Interest may be waived for good and sufficient cause upon request of the taxpayer as required in OAR 1…

150-305-0068 Discretionary Penalty Waivers (1) Taxpayers who believe a penalty was imposed improperly may contest the penalty as provided in OAR 150-305-0060. (2) For rules governing the waiver of penalty imposed under ORS 314.402, 316.177 or 316.992 see ORS 316.177(4); OAR 150-3…

150-305-0071 Interest Waivers Due to COVID-19 Pandemic Emergency (1) The department will waive statutory interest imposed under ORS 305.220 or 305.222 on income/excise tax deficiencies or delinquencies of certain businesses for tax year 2019 if all of the following criteria are m…

150-305-0080 Closing Agreements A closing agreement may relate to any taxable period ending prior or subsequent to the date of the agreement. With respect to taxable periods ended prior to the date of the agreement, the matter agreed upon may relate to the total tax liability of …

150-305-0085 Financial Institution Data Match (1) For purposes of this rule, “third-party aggregator” means a third-party provider of computer software that aggregates information from multiple sources, with which the department has entered an agreement to provide services in fac…

150-305-0090 Settlement Offer (1) As used in this rule: (a) “Ability to pay” means the amount the department determines the taxpayer can pay towards their tax liability based on the taxpayer’s financial condition calculated during the settlement offer process and an evaluation of…

150-305-0092 Suspended Collection Status (1) For the purpose of ORS 305.155: (a) “Assets” do not include the following: (A) The home the debtor lives in and the land the home is on, regardless of value; (B) Household goods and personal effects of the debtor as defined in 20 CFR 4…

150-305-0094 Cancellation of Liabilities Discharged in Bankruptcy (1) Generally, all tax liabilities which are discharged in a bankruptcy proceeding under the Bankruptcy Reform Act of 1978 shall be cancelled upon the Department’s records. The Department shall issue an order cance…

150-305-0100 Subpoena Issued by the Department (1) Definitions: (a) As used in this rule “books and papers” shall mean and include any kind of written, printed, typed, or recorded matter of any kind or nature, however produced or reproduced, including but not limited to: all mech…

150-305-0110 Disclosure of Confidential Information Provided to the Department of Revenue (1) The definitions in OAR 150-305-0100 shall apply to this rule. (2) The department must notify the provider of the “books and papers” of an intended disclosure more than 33 days in advance…

150-305-0120 Implied Consent (1) A "designee" as used in this rule is a person, firm, organization, or agency authorized by a taxpayer to receive the taxpayer's confidential information. Taxpayer consent for the department to disclose to a designee may be in writing, oral, or imp…

150-305-0130 When Deduction for Amounts Paid as Wages or Remuneration Permitted (1) An individual or entity will not be allowed a deduction for wages or payments to individuals for personal services rendered if: (a) The individual or entity fails to file information returns, such…