Oregon Administrative Code

150-324-0020 Gross Sales Value Subject to Production Tax (1) “Sales price” is the per therm price due the producer at the well head determined as follows: Sales Price (or well head price) = Commodity Price less Delivery Charge. (2) Definitions: (a) “Commodity Price” is the Oregon…

150-324-0025 Purchaser’s Filing Responsibility (1) “Purchaser” means the first purchaser of the gas regardless of the physical point at which ownership changes. (2) A purchaser of gas shall remit the tax due for the calendar quarter of purchase to the department on or before May …

150-324-0030 Producers Filing Responsibility (1) A producer of gas shall remit to the department on or before May 15, August 14, November 14 and February 14 following the end of the first through the fourth quarter of the calendar year respectively the tax due on any net gas prod…

150-324-0035 Credit for or Refund of Ad Valorem Taxes Paid (1) Certain ad valorem taxes paid must be allowed as a credit against the production tax imposed. ORS 324.090 identifies those properties whose ad valorem tax may qualify for credit. The termination point for qualifying m…

150-358-0500 Determining Value of Historic Property Qualified for Special Assessment (1) For purposes of this rule, (a) “Assessed Value” (AV) is defined in ORS 308.146. (b) “Maximum Assessed Value” (MAV) is defined in ORS 308.146 without application of ORS 308.146(4). (c) “Change…

150-403-0010 Communication Systems Taxes — Definitions and Administrative Provisions (1) “Communication systems taxes” include both the 9-1-1-emergency communication tax and the 9-8-8-coordinated crisis services tax. “Communication systems” refers to the 9-1-1 emergency communica…

150-403-0011 Liability for Unpaid Communication Systems Taxes (1) For the purpose of this rule, “communication systems,” “communication systems taxes,” “provider,” and “seller” have the same meaning as used in OAR 150-403-0010. (2) Provider and seller include, but are not limited…

150-418-0010 Tax Compliance Certificates (Child-Caring Agencies) A child-caring agency, as defined under ORS 418.205, must apply for a certificate of tax compliance as required by ORS 418.255 pursuant to OAR 150-305-0304. Statutory/Other Authority: ORS 305.100 & 418.255 Statutes/…

150-457-0400 Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas (1) “Frozen value” as used in this rule has the same meaning as in OAR 150-457-0420. (2) All certified statements and amendments filed under ORS 457.430 before September 29, 1991, co…

150-457-0410 Notice to Assessor of Amounts to be Raised for Urban Renewal (1) “Frozen value,” “increment value,” “increment value used” and “maximum authority” as used in this rule have the same meanings as in OAR 150-457-0420. (2) The notice to the assessor required by ORS 457.4…

150-457-0420 Urban Renewal Certification, Calculation and Distribution (1) Definitions: For purposes of this rule: (a) "Consolidated billing tax rate" means: (A) For reduced rate plans, the total of all taxing district billing tax rates used to extend taxes, after any adjustments…

150-457-0430 Minimum Public Information on Division of Tax (1) The assessor of a county in which any taxing district has urban renewal excess value must make available to the public information concerning the urban renewal division of tax amounts. The information must be readily …

150-457-0440 Calculation of Urban Renewal with City Rate Phase-in (1) Applicability: This rule must be used in conjunction with OAR 150-457-0420 when an urban renewal agency sponsored by a city has certified a request for tax increment financing to the assessor under ORS 457.440 …

150-457-0450 Distribution of Remaining Tax Increment Funds (1) For purposes of this rule “taxing district” includes only those districts that have ad valorem taxes divided with an urban renewal agency pursuant to ORS 457.440. (2) An urban renewal agency must give the notice requi…

150-457-0460 Notice of Plan Adoption or Area Change An urban renewal agency’s notice to the assessor of a plan adoption or amendment to a plan area must provide the following information: (1) A legal description of the plan area boundary, or the boundary of the amended area of th…

150-465-0010 Bulk Facility Defined; Cargo Tank Defined; Load Fee As used in OAR 150-465-0020–465-0090, and 150-324-0300: (1) A bulk facility is a terminal facility to which a refined petroleum product is delivered primarily by pipeline, barge or rail and from which refined petrol…

150-465-0020 Vessels in Interstate or Foreign Commerce Petroleum products sold to vessels engaged in interstate or foreign commerce are not subject to the fee. The seller of a petroleum product shall not charge the fee if the person ordering the withdrawal from bulk verifies that…

150-465-0030 Definition of “Petroleum Product” As used in ORS 465.101 through 465.131, “petroleum product” includes blends of petroleum products mandated by ORS 646.905 through 646.963, such as diesel that contains a percentage of biodiesel, or gasoline that contains a percentage…

150-465-0040 Payment of Fee by Seller The owner of the petroleum product is considered to be the seller. The seller must pay the fee when the product is withdrawn from the seller’s bulk facility for sale or use in the seller’s own distribution chain. For example, Company A owns a…

150-465-0041 Liability for Unpaid Petroleum Load Fees (1) For purposes of this rule, “seller” has the meaning given under OAR 150-465-0040 and includes, but is not limited to, an officer, member or employee of a corporation, partnership or other business entity that sells petrole…

150-465-0050 Product Exchange Agreements When a product exchange occurs, the seller of the petroleum product that was exchanged must charge the fee. For example, Company A owns product in a terminal facility. Company A enters into an exchange agreement with Company B whereby Comp…

150-465-0060 Multiple Withdrawals in a Single Load; Load, Split Load Defined The fee is to be paid for each load of petroleum products withdrawn from a terminal. A “load” is the total amount of petroleum products withdrawn prior to delivery into a storage tank not connected to an…

150-465-0070 Importer Defined; Delivery Defined An importer is one who causes petroleum products to be brought into the state from outside Oregon for delivery into one or more storage tanks not connected to a bulk facility. A common carrier that provides transportation service fo…

150-465-0080 Exemption for Export of Petroleum Products; Claim for Refund (1) Where the ultimate destination for a petroleum load being shipped by cargo tank or barge is outside of Oregon, the load is exempt from the load fee. To avoid being charged the fee, the person making the…

150-465-0090 Due Dates for Payment of Fees After January 1, 1990, all fees collected during a calendar quarter are due on the last day of the month following the end of the calendar quarter. The due dates will be January 31, April 30, July 31, and October 31. Statutory/Other Auth…

150-468-2001 Oil Tank Railroad Car Fee Reporting and Payment Due Date (1) The definitions contained in OR Laws 2019, chapter 581, section 13b are incorporated herein and made a part of this rule. (2) Every owner of oil transported by loaded tank railroad car in Oregon must file a…

150-475-2010 Marijuana Tax: Due Dates (1) For purposes of all Division 475 department rules, “marijuana retailer” has the meanings given under ORS 475C.009 and includes: (a) A registered medical marijuana dispensary that elects to sell limited marijuana retail products, as define…

150-475-2020 Filing Extension for Marijuana Tax Return (1) For purposes of this rule, “good cause” means circumstances beyond the control of the marijuana retailer as established under section (5)(a) of OAR 150-305-0068. (2) For purposes of this rule, “good cause” does not includ…

150-475-2030 Marijuana Tax: Registration of Marijuana Retailers (1) A marijuana retailer must register with the department as a marijuana tax collector. A marijuana retailer must use a department assigned identification number or an Oregon Liquor Control Commission issued license…

150-475-2040 Liability for Unpaid Marijuana Tax (1) For purposes of this rule, "marijuana retailer" has the meaning given under OAR 150-475-2010 and includes, but is not limited to, an officer, member, or employee of a corporation, partnership, or other business entity that makes…

150-475-2050 Model Recordkeeping and Retention Regulation (Marijuana Tax) (1) Definitions. For purposes of this rule, these terms shall be defined as follows: (a) “Database Management System” means a software system that controls, relates, retrieves, and provides accessibility to…

150-475-2060 Refund of Excess Marijuana Tax for Consumers (1) If a consumer determines that the actual amount of marijuana tax the consumer paid to a marijuana retailer was computed on an amount that is not taxable or is in excess of the correct tax amount, the consumer may reque…

150-475-2070 100 Percent Penalty for Failure to File Marijuana Tax Returns (1) The Department of Revenue may impose the 100 percent penalty under ORS 305.992 if: (a) The taxpayer was required to file Oregon marijuana tax returns in at least one quarter during each tax year of thr…

150-475-2080 Marijuana Retailer Receipt Requirements (1) Definitions: (a) For purposes of this rule, “marijuana retailer” means: (A) A registered medical marijuana dispensary that elects to sell limited marijuana retail products, as defined under section 21, chapter 83, Oregon La…

150-475-2090 Marijuana Retailer Requirements for Validating Medical Marijuana Cards (1) Definitions: (a) For purposes of this rule, “marijuana retailer” means a marijuana retailer licensed by the Oregon Liquor and Cannabis Commission, or any employee or representative of a mariju…

150-475-2100 Marijuana Tax: Categorization of Product Types (1) Definitions: (a) Except as otherwise specifically defined in this rule, the definitions in ORS 475C.009 apply to the same terms as used in this rule. (b) “Blended pre-roll” means a combination of buds and shake/trim …

150-475-4010 Psilocybin Tax: Payment Due Dates (1) (a) For the purposes of all Division 475 Rules, “Client,” “Psilocybin Service Center,” “Psilocybin Service Center Operator,” “Psilocybin Products,” and “Psilocybin Services” have the same meanings given under ORS 475A.220. (b) Fo…

150-475-4020 Psilocybin Tax: Filing Extension (1) For purposes of this rule, “good cause” means circumstances beyond the control of the psilocybin service center as established under section (5)(a) of OAR 150-305-0068. (2) For purposes of this rule, “good cause” does not include:…

150-475-4030 Psilocybin Tax: Registration of Service Centers (1) A psilocybin service center operator must register electronically with the department as a psilocybin tax collector. A psilocybin service center operator must use a department assigned identification number or an Or…

150-475-4040 Psilocybin Tax: Liability for Unpaid Psilocybin Tax (1) For purposes of this rule, "psilocybin service center operator" has the meaning given under OAR 150-475-4010 and includes, but is not limited to, an officer, member or employee of a corporation, partnership, or …

150-475-4050 Psilocybin Tax: Model Recordkeeping (1) Definitions. For purposes of this rule, these terms shall be defined as follows: (a) “Database Management System” means a software system that controls, relates, retrieves, and provides accessibility to data stored in a databas…

150-475-4060 Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients (1) If a psilocybin service center client determines that the actual amount of psilocybin tax the client paid to a psilocybin service center operator was computed on an amount that is not taxable or exceeds t…

150-475-4080 Psilocybin Tax: Psilocybin Service Center Receipt Requirements A psilocybin service center operator must provide clients a written or printed receipt at the point-of-sale of all psilocybin products that includes: (1) The psilocybin service center operator’s business …

150-475-6010 Kratom Processor Definitions; Annual Registration (1) Definitions. The definitions in Oregon Laws 2022, chapter 41, section 2 apply to the terms used in OAR 150-475-6010, OAR 150-475-6020, and OAR 150-475-6030, in addition to the following definitions. (a) “Dangerous…

150-475-6020 Kratom Processor Testing (1) Finished Processed Kratom Product Batches. (a) For the purposes of this rule, a “product formulation batch” of finished kratom products means all kratom products of a unique finished kratom product formulation produced on the same day in …

150-475-6030 Civil Penalties for Unregistered Kratom Processors (1) The Department of Revenue may impose civil penalties on any person who sells, distributes, or exposes for sale kratom products on a wholesale basis to a retailer without first registering as a Kratom Processor un…

150-670-0010 Independent Contractor (1) Purpose of Rule. The Landscape Contractors Board, Department of Revenue, Department of Consumer and Business Services, Employment Department, and Construction Contractors Board must adopt rules together to carry out ORS 670.600. ORS 670.600…