Title 29, Revenue and Taxation

As used in the revenue and tax laws of this state, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105] Note: The definition of “ma…

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]

(1) The Department of Revenue is established. (2) The Department of Revenue shall consist of administrative divisions. Each of the administrative divisions of the department shall be headed by an administrator who shall be in the unclassified service under the State Personnel Rel…

(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 fina…

(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 …

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.…

(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 disc…

(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 t…

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 a…

(1) Subject to any applicable provisions of the State Personnel Relations Law: (a) The Director of the Department of Revenue may appoint and remove such officers, agents and employees as the director considers necessary. Such persons shall have the duties and powers the director …

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: (1)(a) Is employed or applying for employment by the department; or (b) Provides services or seeks to provide ser…

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 de…

As used in ORS 305.081 to 305.091 and 305.994: (1) “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account. (2) “Data match system” means the system f…

(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. (2) Using the data match system, not more than once per calendar quarter, each financial institution sh…

(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 garnishm…

(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. (2) This section applies only to disclosures regarding information that was transmitted using…

(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: (a) The collection of debts by the depar…

(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: (a) A representative from an association representing …

The Department of Revenue shall: (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted. (2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not…

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 taxe…

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,…

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 arisi…

(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. (2) The Director of the Departm…

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: (1) The taxpayer filed the report o…

(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: (a) The department is not expressly prohibited by law from using another means of notification; and (b) The department and the …

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 th…

(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 p…

(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: (a) A wa…

(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: (a) An employee of the department or of a county tax collector acting in an official capa…

(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, i…

(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: (a) The tax has been delinquent for seven or more years…

(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…

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…

The Department of Revenue: (1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made. (2) May investigate the tax laws of this and other states and the possible taxable res…

(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, …

(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. (2) Certification of warrants for unpaid taxes by the Director of the Department of Revenue, or the representative of …

(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…

(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 pers…

(1) Notwithstanding ORS 192.311 to 192.478 or any other law or rule, any books or papers produced by an owner or any other person with respect to an industrial property, pursuant to an order issued under ORS 305.190 (1) in connection with the appraisal or assessment of industrial…

(1) Notwithstanding any law restricting the disclosure of taxpayer particulars or other tax information, the Department of Revenue may adopt rules permitting the disclosure of particulars or other tax information to a person designated by a taxpayer, either expressly or by implic…

(1) The Department of Revenue may serve upon any taxpayer written interrogatories to be answered by the taxpayer served or, if the taxpayer served is a corporation, partnership or association, by any officer or agent, who shall furnish such information as is available to the taxp…

Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in ORS 44.415 (2). The fees and mileage shall be paid by warrant upon the State Treasurer upon the certificate of the Director of th…

(1) When persons file conflicting returns or reports addressing an item of income, deduction or credit allowed under the personal income tax laws, the Department of Revenue may examine all conflicting claims. After examining the claims, the department shall notify each person rep…

No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 or 316.202 on the date prescribed the…

(1) Unless specifically provided otherwise by statute or by rule of the Director of the Department of Revenue adopted pursuant to subsection (3) of this section, every deficiency or delinquency arising under any law administered by the Department of Revenue shall bear simple inte…

For purposes of determining the interest rate established under ORS 305.220: (1) In the case of a refund of tax ordered by the Oregon Tax Court or the Oregon Supreme Court and arising under any law administered by the Department of Revenue, if the refund is not paid by the depart…

(1) Notwithstanding ORS 314.835, if the Department of Revenue determines that assistance of a law enforcement agency is necessary to insure compliance with any of the laws of this state administered by it, the department may request such assistance. In connection with assistance …

(1) The Department of Revenue shall assess a penalty against any person who has previously tendered a dishonored check, draft, order or electronic funds transfer for the payment of any amount collected by the department and who subsequently makes and tenders to the department any…

Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed…

(1) Notwithstanding ORS 9.320: (a) Any person who is qualified to practice law or public accountancy in this state, any person who has been granted active enrollment to practice before the Internal Revenue Service and who is qualified to prepare tax returns in this state or any p…