Title 29, Revenue and Taxation

(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 …

(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 se…

(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. (2)(a) If the commission determines that an entity cer…

(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 …

(1) Amounts equal to the amounts checked off under ORS 305.745 shall be remitted by the Department of Revenue to the State Treasurer who shall deposit the amounts in a suspense account established under ORS 293.445. (2)(a) Of the amounts remitted and deposited under subsection (1…

(1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkof…

(1) A resident individual taxpayer who files a full-year Oregon individual income tax return may designate that a contribution be made to the Oregon Political Party Fund for payment to the major or minor political party designated. The resident individual taxpayer shall make the …

The Oregon Political Party Fund is established in the General Fund. The Oregon Political Party Fund shall consist of all moneys transferred to the fund under this section. Notwithstanding ORS 316.502, the Director of the Department of Revenue shall transfer to the fund an amount …

At least once each calendar quarter, moneys in the Oregon Political Party Fund established in ORS 305.756 shall be paid to the treasurers of the political parties designated by taxpayers under ORS 305.754. [2009 c.911 §3] Note: See note under 305.754.

(1) A payment to a political party under ORS 305.757 is considered a contribution to that political party for the purposes of ORS chapter 260. (2) Any moneys received by the treasurer of a political party under ORS 305.757 for which a statement must be filed under ORS chapter 260…

A contribution made under ORS 305.754 may not be claimed as a credit by the taxpayer under ORS 316.102. [2009 c.911 §5] Note: See note under 305.754. REFUNDS

In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds may be made, the Department of Revenue may, in accordance with the requirement of the Secretary of State, pay over all funds received u…

(1) At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the taxpayer. (2) The election shall be made on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax y…

In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof inva…

The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Departmen…

If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of the Supreme Court of Orego…

Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action see…

There hereby is appropriated out of the moneys in the General Fund in the State Treasury, not otherwise appropriated, the amounts necessary to carry out ORS 305.770 to 305.785, not exceeding the amounts paid to and received by the State of Oregon, together with interest thereon a…

Payment of any attorney fees or reasonable expenses under ORS 305.447 or 305.490 shall be made by the Department of Revenue in the manner provided by law for the payment of income tax refunds. [1971 c.265 §5]

(1) The Department of Revenue shall provide a means by which personal income tax return filers may indicate that a surplus refund credit under ORS 291.349 shall instead be used for funding education. (2)(a) A personal income taxpayer may elect not to claim a surplus refund credit…

Amounts certified by the Department of Revenue to the State Treasurer under ORS 305.792 shall be transferred by the department to the State School Fund for the purposes for which State School Fund moneys may be used. [1999 c.960 §3; 2001 c.114 §7; 2005 c.755 §15]

(1) The Department of Revenue shall provide a means by which personal income taxpayers may elect to establish an account under ORS 178.335 within the Oregon 529 Savings Network in the name of a designated beneficiary. (2) A taxpayer may elect to contribute all or a portion of a r…

(1) The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure t…

(1) As used in this section, “significant hardship” means a circumstance in which: (a) Adverse action against a taxpayer by the Department of Revenue is imminent; (b) The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or …

(1) Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS 192.245, to a committee of the Legislative Assembly related to revenue regarding the operation of the office. (2) The report required under th…

The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxp…

(1) As used in this section: (a) “Breach of security,” “consumer” and “personal information” have the meanings given those terms in ORS 646A.602. (b) “Tax professional” means: (A) A tax preparer or tax consultant licensed or certified under ORS 673.605 to 673.740; (B) An attorney…

(1) The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances: (a) The debtor is not in a …

Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall: (1) Contain or be verified by a written declaration that it is made under penalties for false swe…

No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true a…

(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county property value appeals board, county assessor or tax collector (designated in this section as the “addressee”) which is: (a) Transmitted through the United States mail or b…

(1) As used in this section: (a) “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Inter…

A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27] Note: 305.823 was enacted into law by the Legislative Assembly but was not added t…

(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments. (2) In carrying…

Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement th…

As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.1…

The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any gro…

(1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by O…

(1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms: (a) The rights of a taxpayer and the obligations of the Department of Revenue during an audit; (b) The procedures by which a taxpayer may appeal any adverse deci…

Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895. [1989 c.625 §69; 2003 c.46 §7]

In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar amounts of taxes collected as its primary evaluation criterion. [1989 c.625 §68]

In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer…

A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]

A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]

(1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such l…

(1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee unde…

ORS 305.860 to 305.900 shall be known and cited as “The Taxpayer Bill of Rights.” [1989 c.625 §66] PENALTIES

(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. (2) Any person who gives testimony …

(1) If any returns required to be filed for state taxes under the tax laws of this state or required to be filed under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the r…

(1) In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty: (a) Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department t…