Chapter 305 — Chapter 305

ORS 305.545 [1961 c.533 §32; repealed by 1995 c.650 §114]

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ORS 305.550 [1961 c.533 §31; 1971 c.351 §2; repealed by 1995 c.650 §114]

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ORS 305.555 [1961 c.533 §33; 1993 c.270 §15; repealed by 1995 c.650 §114]

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ORS 305.560 Appeals procedure generally; procedure when taxpayer is not appellant; intervention. (1)(a) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the Department of Revenue or, for a tax described in ORS 305.410 (3), by a local government’s tax administrator, an appeal under ORS 305.275 may be taken by filing a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within the time required under ORS 305.280

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ORS 305.565 Stay of collection of taxes, interest and penalties pending appeal; exception; bond. (1) Except as provided in subsection (2) of this section, proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed under the tax laws of this state and administered by the Department of Revenue or imposed under a local tax administered under ORS 305.620 by the department shall be stayed by the taking or pendency of any appeal to the tax court

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ORS 305.570 Standing to appeal to regular division of tax court; perfection of appeal. (1)(a) Any person, including a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 to 305.560

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ORS 305.575 Authority of tax court to determine deficiency. In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265, the tax court has jurisdiction to determine the correct amount of deficiency, even if the amount so determined is greater or less than the amount of the assessment determined by the Department of Revenue, and even if determined upon grounds other or different from those asserted by the department, provided that claim for such additional tax on other or different grounds is asserted by the department before or at the hearing or any rehearing of the case before the tax court. In the event such other or different grounds are asserted by the department, the opposing party shall be allowed additional time, not less than 10 days, within which to amend or otherwise plead thereto, which additional time, however, may be waived by stipulation of the parties. The order of the tax court shall be sufficient for the collection by the department of the entire amount found by the court to be owing and due. [1977 c.870 §21; 1995 c.650 §30]

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ORS 305.580 Exclusive remedies for certain determinations; priority of petitions. (1) The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning

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ORS 305.583 Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements. (1) An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580

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ORS 305.585 Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing. (1) A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI of the Oregon Constitution apply to a tax, fee, charge or assessment of another local government unit if the boundaries of both units include common territory and if the petitioning local government unit will lose or has lost revenue because of the tax, fee, charge or assessment that is the subject of the petition

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ORS 305.586 Legislative findings; policy on remedies for misspent bond proceeds. (1) As used in this section

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ORS 305.587 Tax court findings; orders; refunds; bond measure construction; other relief. (1) If, in a proceeding commenced under ORS 305.583, the regular division of the Oregon Tax Court finds that a challenged tax, fee, charge or assessment is subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may

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ORS 305.589 Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs. (1) A local government unit or an association of local government units acting for the common benefit of and on behalf of consenting members may petition the regular division of the Oregon Tax Court for a judicial declaration of the court concerning a question described in ORS 305.580

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ORS 305.591 Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied. (1) If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to a tax on property, the court may order the assessor, tax collector or other appropriate public official to impose or collect that tax without regard to that portion of section 11b, Article XI of the Oregon Constitution the court determines to be inapplicable

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ORS 305.605 Application of tax laws within federal areas in state. Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state. [Formerly 306.240]

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ORS 305.610 Reciprocal recognition of tax liability; actions in other states for Oregon taxes. (1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes sought to be collected by such action shall be conclusive proof of that authority

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ORS 305.612 Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules. (1) The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of engaging in the offset of federal tax refunds or other federal payments in payment of liquidated state debt or of amounts payable by a transferee under ORS 311.695 and the offset of state tax refunds or other state payments in payment of liquidated federal debt

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ORS 305.615 Apportionment of moneys received from United States in lieu of property taxes. The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be apportioned if they were levied. [Formerly 306.180]

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ORS 305.620 Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals. (1)(a) Any state agency or department may enter into agreements with any political subdivision of this state for the collection, enforcement, administration and distribution of local taxes of the political subdivision imposed upon or measured by gross or net income, wages or net earnings from self-employment, local general sales and use taxes, local transient lodging taxes or taxes imposed under ORS 475C.453

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ORS 305.625 State and political subdivisions are employers for purpose of withholding city or county income tax. If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then the State of Oregon or any political subdivision is considered to be an employer as to its employees who come within the jurisdictional limits of the ordinance of the city or county. [1969 c.574 §1]

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ORS 305.630 Compliance with city or county income tax ordinance required. The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial) shall comply with requirements of such city or county ordinance in the case of employees of such branch, department or agency who are subject to such tax and whose regular place of employment is within the city or county, pursuant to an agreement made under ORS 305.620. [1969 c.574 §2]

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ORS 305.635 Rate of withholding to be designated by city or county; forms. The city or county shall designate clearly the rate of withholding to be used by the State of Oregon or political subdivision and shall provide forms acceptable to the state or political subdivision to be used in reporting and remitting taxes withheld pursuant to the agreement. [1969 c.574 §3]

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ORS 305.640 Discrimination among employers prohibited. Nothing in ORS 305.620 to 305.640 consents to the application of any law that has the effect of imposing more burdensome requirements on the State of Oregon or a political subdivision than it imposes on other employers, or that has the effect of subjecting the State of Oregon or a political subdivision, or any of its officers or employees, to any penalty or liability by reason of ORS 305.620 to 305.640. [1969 c.574 §4]

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ORS 305.645 Department of Revenue to provide services to political subdivisions. If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620. [2007 c.864 §6]

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ORS 305.653 Multistate Tax Compact. The Multistate Tax Compact is hereby enacted into law and entered into on behalf of this state with all other jurisdictions legally joining therein in a form substantially as follows

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ORS 305.655 [1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4]

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ORS 305.660 Director of department to represent state; alternate. The Director of the Department of Revenue shall constitute the member of the Multistate Tax Commission who shall represent Oregon on such multistate commission. If, at any time and for any reason, the director is unable to carry out any duty or activity required of a member of the Multistate Tax Commission, the director shall be represented by an alternate appointed by the director. The director shall at all times maintain on file with the Multistate Tax Commission written notification of the designation and identity of the alternate. [1967 c.242 §3; 1969 c.520 §28]

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ORS 305.665 Appointment of consultants from political subdivisions imposing taxes having multistate impact. The Governor of Oregon shall appoint one person from the City of Portland, and from time to time one person from any other municipality or political subdivision imposing any tax defined in Article II of the Multistate Tax Compact, to consult regularly with the Director of the Department of Revenue of Oregon, or the alternate of the director, in accordance with Article VI, section 1 (b) of the compact. [1967 c.242 §4]

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ORS 305.670 [1967 c.242 §5; repealed by 1979 c.691 §7]

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ORS 305.675 Application of compact provisions relating to interstate audits. Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. [1967 c.242 §6]

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ORS 305.676 Mediation and arbitration laws not applicable to Multistate Tax Commission processes. Any alternative dispute resolution process undertaken under the authority of the Multistate Tax Commission need not comply with and is not subject to ORS chapter 36. [1999 c.224 §6]

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ORS 305.685 Multistate Tax Commission Revolving Account. (1) There is created in the General Fund of the State Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any other law, all moneys received by the Department of Revenue as a result of audits performed by the Multistate Tax Commission shall be deposited in the Multistate Tax Commission Revolving Account and are continuously appropriated to the Department of Revenue for expenses of the Multistate Tax Commission. As of June 30 of each year, all moneys in excess of $250,000 in this account shall be forwarded to the State Treasurer for deposit as miscellaneous revenues of the General Fund of the State of Oregon

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ORS 305.686 Collection and maintenance of self-reported taxpayer demographic data. (1) The Department of Revenue shall

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ORS 305.687 Use and presentation of demographic data by department. (1) The Department of Revenue shall use data collected on the data collection schedule required under ORS 316.366 to the extent feasible, to inform

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ORS 305.688 Implementation of data collection schedule; rules. (1) The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 to income tax returns filed for the 2024 tax year

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ORS 305.690 Definitions for ORS 305.690 to 305.753. As used in ORS 305.690 to 305.753, unless the context otherwise requires

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ORS 305.695 Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses. (1) There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and, as nonvoting members, one Representative appointed by the Speaker of the House of Representatives and one Senator appointed by the President of the Senate. The Governor shall appoint one voting member based on the recommendation of the Speaker and one voting member based on the recommendation of the President

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ORS 305.700 Officers; meetings; quorum; director as nonvoting member. (1) The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice chairperson shall serve until the expiration of the term of the chairperson or vice chairperson as a member of the commission, or until the chairperson or vice chairperson resigns or is removed in accordance with subsection (5) of this section. The vice chairperson shall perform the duties assigned by the chairperson and, in accordance with the rules of the commission, shall perform the duties and have the powers of the chairperson when the chairperson is temporarily unable to perform the duties of the chairperson

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ORS 305.705 [1989 c.987 §6; repealed by 2021 c.8 §14]

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ORS 305.710 [1989 c.987 §7a; 2007 c.822 §2; repealed by 2021 c.8 §14]

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ORS 305.715 Determination of eligibility; certification of entities to be listed on schedule of tax return. (1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745

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ORS 305.720 Qualification for entity for contributions by checkoff; period of eligibility; reapplication. Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff if the entity

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ORS 305.723 [2007 c.822 §4; repealed by 2021 c.8 §14]

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ORS 305.725 Application of entity. (1) Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual income tax return. The application shall contain or be accompanied by

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ORS 305.727 [1999 c.1032 §2; 2001 c.677 §1; 2007 c.822 §§6,7; 2013 c.779 §7; 2017 c.487 §1; 2019 c.224 §7; repealed by 2021 c.8 §14]

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ORS 305.729 [2007 c.822 §8; repealed by 2021 c.8 §14]

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ORS 305.730 Financial report of entity. (1) Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter

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ORS 305.735 [1989 c.987 §12; repealed by 2021 c.8 §14]

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ORS 305.740 Commission examination for continuing eligibility; disqualification order. (1) The Oregon Charitable Checkoff Commission shall examine each entity included for checkoff on a schedule of the Oregon individual income tax return at least once every two years after initial application under ORS 305.725

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ORS 305.745 Inclusion of eligible entities on schedule of tax return. (1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified

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