Title 29, Revenue and Taxation

(1) The judge of the tax court shall receive such salary as is provided by law. The presiding magistrate and magistrates of the tax court shall receive such salary as is fixed under the personnel plan established by the Chief Justice of the Supreme Court pursuant to ORS 1.008. Th…

Whenever more than one judge is serving as a judge of the tax court, the judge elected or appointed under ORS 305.452 shall be the presiding judge. The presiding judge shall assign causes, matters and proceedings and apportion the business of the tax court. [1961 c.533 §7; 1981 s…

The principal office of the tax court shall be in the state capital, but the court may hold hearings in any location designated under ORS 1.085. The county court or board of county commissioners, upon request of the judge of the tax court, shall provide the court with suitable ro…

(1) The State Court Administrator shall act as court administrator for the tax court. Other necessary employees of the court shall be appointed and otherwise governed by applicable provisions of the personnel plan for employees of the courts of this state who are state employees.…

(1) The records of the tax court shall include a register, journal and fee book. (2) The register is a book wherein the clerk shall enter, by its title, every suit or proceeding commenced in, or transferred or appealed to, the tax court, according to the date of its commencement,…

(1) The Legislative Assembly finds that: (a) Industrial property that is appraised by the Department of Revenue under ORS 306.126 and property that is centrally assessed by the department under ORS 308.505 to 308.674 involve large amounts of property value and complex appraisal i…

The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, i…

(1) Plaintiffs or petitioners filing a complaint or petition in the tax court shall pay, at the time of filing for each complaint or petition, a filing fee as follows: (a) For a complaint or petition in the magistrate division, $50. (b) For a complaint or petition in the regular …

Any witness subpoenaed or whose deposition is taken shall receive the fees and mileage provided for witnesses in ORS 44.415 (2). Witnesses for the state or its political subdivisions shall be paid from moneys appropriated therefor. Payment of fees and mileage to other witnesses s…

(1) The judge of the tax court elected or appointed under ORS 305.452 may establish a fee for comparing, or for preparing and comparing, a transcript of the record. The fee established under this subsection may not exceed the fees charged and collected by the clerks of the circui…

Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2023, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the sharehol…

(1) The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit as magistrates of the magistrate division at locations within the state as the judge shall determine. (2) An individual who is appointed as …

(1) Except as provided in subsection (2) of this section, an appeal to the tax court shall be heard by a tax court magistrate unless specially designated by the tax court judge for hearing in the regular division. In any matter arising under the property tax laws and involving a …

(1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued. (2) At the time of preparation biennially of consolidated budgets for submission to the Legislative Assembly under ORS 8.125, the Sta…

At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpaye…

(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 complai…

(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 …

(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 rem…

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 Reve…

(1) The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning: (a) The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of gov…

(1) An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580. (2)(a) For purposes of this section and a question described in ORS 305.580 (1)(a), “interested taxpayer” means a person that is subject to the t…

(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 i…

(1) As used in this section: (a) “Capital construction” has the meaning given that term in ORS 310.140. (b) “Capital costs” has the meaning given that term in ORS 310.140. (c) “Capital improvements” has the meaning given that term in ORS 310.140. (2) The Legislative Assembly find…

(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: (a) Order the governme…

(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 30…

(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 w…

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 …

(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 a…

(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 i…

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 gove…

(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 …

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 ma…

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 ag…

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. […

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 …

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, administrat…

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: ______________________________________________________________________________ ARTICLE I PURPOSE…

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 th…

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 Dep…

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]

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]

(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 t…

(1) The Department of Revenue shall: (a) Ensure that all data collected pursuant to ORS 316.366 is used only for the purposes described in ORS 305.687 and 316.366. (b) Maintain and store data collected pursuant to ORS 316.366 separately from other information provided on tax retu…

(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: (a) The development of racial impact statements; (b) The analysis of proposed administrative rules and budget requests; and (c) The…

(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. (2) The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt poli…

As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) “Commission” means the Oregon Charitable Checkoff Commission. (2) “Department” means the Department of Revenue. (3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effe…

(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 Sen…

(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 th…

(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 u…

Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff if the entity: (1) Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and: (a) Checkoff resources are used to augm…