Chapter 305 — Chapter 305

ORS 305.005 Definitions. As used in the revenue and tax laws of this state, unless the context requires otherwise

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ORS 305.010 [Formerly 306.010; repealed by 1969 c.520 §49]

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ORS 305.015 Policy. It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]

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ORS 305.020 [Formerly 306.020; repealed by 1969 c.520 §49]

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ORS 305.025 Department of Revenue; organization; planning; seal. (1) The Department of Revenue is established

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ORS 305.030 [Formerly 306.030; repealed by 1969 c.520 §49]

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ORS 305.035 Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond. (1) The Department of Revenue shall be under the supervision of the Director of the Department of Revenue who shall be appointed for a term of four years and shall hold office at the pleasure of the Governor. The director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the director to the performance of the duties imposed upon the department

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ORS 305.040 [Formerly 306.040; repealed by 1969 c.520 §49]

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ORS 305.045 Duties of director. (1) Except as otherwise provided by law, the Director of the Department of Revenue shall coordinate all of the activities of the Department of Revenue, and has the power of general supervision over the administration of each division within the department, and the administrative head thereof, and is directly responsible to the Governor therefor

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ORS 305.050 [Formerly 306.050; repealed by 1969 c.520 §49]

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ORS 305.055 [Formerly 306.230; repealed by 1969 c.520 §49]

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ORS 305.057 Delegation of authority. Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State. [1969 c.520 §7; 1975 c.605 §15a]

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ORS 305.060 Offices of department; equipment and supplies. (1) The Department of Revenue shall maintain its principal offices in the state capital and shall be furnished with suitable office quarters under ORS 276.004. The department may maintain offices or conduct its business in other places in the state in order to facilitate the discharge of its functions

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ORS 305.063 Department of Revenue Administration Account; use; limitation. (1) There is established in the General Fund of the State Treasury the Department of Revenue Administration Account. Notwithstanding any other law, such amounts as may be necessary to pay the administrative expenses of the Department of Revenue shall be continuously credited to the Department of Revenue Administration Account from the biennial appropriations, or transferred to such administration account from the accounts or funds of the divisions and other agencies within the department. Such amounts as may be requested quarterly by the Director of the Department of Revenue, with the approval of the Oregon Department of Administrative Services, shall be credited or transferred to the Department of Revenue Administration Account from the biennial appropriations, accounts or funds of the divisions and other agencies within the department. The Department of Revenue is subject to the allotment system provided for in ORS 291.234 to 291.260

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ORS 305.065 Deputy director; appointment; qualifications. The Director of the Department of Revenue, with the approval of the Governor, may designate a deputy director, to serve at the pleasure of the director, with full authority to act for the director, but subject to the control of the director. The deputy director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the deputy director to the performance of the duties of the deputy director in the department. The designation of a deputy director shall be by written order filed with the Secretary of State. [1969 c.520 §§8,9; 1973 c.402 §3; 2016 c.98 §5]

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ORS 305.070 [Formerly 306.070; repealed by 1969 c.520 §49]

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ORS 305.075 Employees; appointment; duties; compensation and expenses. (1) Subject to any applicable provisions of the State Personnel Relations Law

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ORS 305.078 Authority of Department of Revenue to require fingerprints. For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Department of Revenue may require the fingerprints of a person who

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ORS 305.079 Charges for maps, documents or publications. The Department of Revenue is hereby authorized to charge a reasonable sum reflecting its costs, for each copy sold of maps, documents, or publications such as those containing its laws and administrative rules or reports. The proceeds from such sales are to be deposited in the department’s miscellaneous receipts account established under the authority of ORS 279A.290. [Formerly 305.085]

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ORS 305.080 [Formerly 306.080; repealed by 1969 c.520 §49]

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ORS 305.081 Definitions. As used in ORS 305.081 to 305.091 and 305.994

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ORS 305.083 [1969 c.520 §13; repealed by 1973 c.402 §30]

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ORS 305.084 Financial institution data match system. (1) Financial institutions shall participate in a data match system established by the Department of Revenue, utilizing automated data exchanges to the maximum extent possible

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ORS 305.085 [1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017]

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ORS 305.086 Delinquent child support obligor. (1) If, using the data match system, the Department of Revenue ascertains that a delinquent debtor holds an account at a financial institution, and the delinquent debtor is a delinquent child support obligor, the department may not issue or cause to be issued a notice of garnishment to the financial institution under ORS 18.600 to 18.850 against the delinquent debtor within 30 days after the date that the department so ascertained

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ORS 305.088 Disclosure of transmission prohibited. (1) Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system

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ORS 305.090 [Formerly 306.090; repealed by 1983 c.605 §6]

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ORS 305.091 Authorized purposes. (1) Except as otherwise permitted by law, a person may not knowingly use or disclose information relating to a delinquent debtor that is transmitted to or from the Department of Revenue through the data match system for any purpose except

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ORS 305.094 Rules. (1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 to 305.091 and 305.994. Before adopting rules under this section, the department shall consult with or seek the participation of

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ORS 305.100 Rules; forms. The Department of Revenue shall

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ORS 305.102 Local budget and property tax law; compliance with constitutional limit; rules. The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to property value appeals boards, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of Article XI, section 11b, of the Oregon Constitution. [1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50; 2023 c.29 §1]

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ORS 305.105 Declaratory rulings by department; rules. The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such petitions. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the Oregon Tax Court and Supreme Court in the manner provided by ORS 305.445. [Formerly 306.710; 1989 c.414 §2]

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ORS 305.110 Duty to construe tax laws; instruction of officers acting under tax laws. The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department. [Formerly 306.110]

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ORS 305.115 [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]

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ORS 305.120 Enforcement of tax laws. (1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced

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ORS 305.125 Application of administrative rules. The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if

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ORS 305.127 Means of providing notice required by department; rules. (1) Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if

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ORS 305.128 Tax return deemed to be filed and advance payment made on last day prescribed by law. A tax return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue. [2025 c.371 §2]

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ORS 305.130 Department as party to actions involving property subject to certain tax liens; complaint and summons. (1) The Department of Revenue may be made a party in any action in any court of this state or of the United States having jurisdiction of the subject matter to quiet title to, to remove a cloud from the title to, or for the foreclosure of a mortgage or other lien upon, any real property or personal property, or both, upon which the State of Oregon has or claims to have a lien under ORS 311.673, 311.679, 311.771, 314.430 or 321.570 or ORS chapter 323, and the judgment in such action shall be conclusive and binding upon the State of Oregon and such department

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ORS 305.140 Power to release real property from certain tax liens. (1) Any person having an interest in or lien upon any real property may request the Department of Revenue in writing to release such real property from a cloud on the title of or lien on such property existing, created or continued under any one or more of the following

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ORS 305.145 When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules. (1) The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment or has received an incorrect refund because

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ORS 305.150 Closing agreements. (1) The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person or estate for whom the person acts, for any taxable period open to adjustment under the pertinent statutes of limitation, in respect of any revenue measure which the department is required to administer

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ORS 305.155 Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens. (1) The Department of Revenue shall cancel an unpaid tax imposed by laws of the State of Oregon that is collected by the department, including any penalty or interest applicable to the tax, if the department determines that

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ORS 305.157 Extending statutory periods of limitation. (1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired

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ORS 305.160 Reports from public officers. The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes and public revenues, or the disbursement of public funds, reports and statements in such forms as the department may prescribe, as to any matter deemed material and relevant to the attainment of uniformity in the assessment and collection of taxes and public revenues. [Formerly 306.160]

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ORS 305.170 Complaints concerning tax laws; recommendations to Legislative Assembly. The Department of Revenue

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ORS 305.180 Effect of tax warrant for purposes of out-of-state collection. (1) For the purposes of out-of-state collections, a tax warrant shall have the effect of a judgment as provided by ORS 205.125 and 314.430. However, if the laws of another state require a judgment issued by a court for the purposes of executing creditor’s remedies in that state, the Department of Revenue may obtain a judgment based upon a tax warrant as provided in this section

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ORS 305.182 Filing of warrants for unpaid taxes; release, cancellation and satisfaction. (1) The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided in this section

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ORS 305.184 Certificate of outstanding warrants; fee; rules. (1) Upon request of any person, the Secretary of State shall issue a certificate showing whether there is on file in the Office of the Secretary of State, on the date and hour stated therein, any warrant described in ORS 305.182 (1), or certificate or notice affecting any warrant naming a particular person, and if a notice or certificate is on file, giving the date and hour of its filing. All financing statements and statements of assignment, if any, filed pursuant to ORS chapter 79A for a particular debtor whose name is identical to the particular person named in the warrant shall be shown on this certificate. The uniform fee for such a certificate for a particular person shall be prescribed by the Secretary of State by rule. If the request for the certificate is in writing and not in the standard form prescribed by the Secretary of State, an additional fee shall be prescribed. Upon request, the Secretary of State shall furnish a copy of any warrant or notice or certificate affecting a warrant for a fee per page, the fee to be as prescribed by the Secretary of State by rule. No fee prescribed under this subsection shall exceed $5

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ORS 305.190 Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena. (1) Subject to ORS 305.390 and 305.392, the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of Revenue, may subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper

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