Chapter 305 - Administration of Revenue and Tax Laws; Appeals

Section 305.005 - Definitions.
Section 305.015 - Policy.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.035 - Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.
Section 305.045 - Duties of director.
Section 305.057 - Delegation of authority.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.065 - Deputy director; appointment; qualifications.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.079 - Charges for maps, documents or publications.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.085
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.094 - Rules.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.105 - Declaratory rulings by department; rules.
Section 305.110 - Duty to construe tax laws; instruction of officers acting under tax laws.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.130 - Department as party to actions involving property subject to certain tax liens; complaint and summons.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.145 - When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.
Section 305.150 - Closing agreements.
Section 305.155 - Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens.
Section 305.157 - Extending statutory periods of limitation.
Section 305.160 - Reports from public officers.
Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.190 - Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena.
Section 305.192 - Disclosure of books and papers relating to appraisal or assessment of industrial property.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.195 - Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information.
Section 305.200 - Witness fees and mileage.
Section 305.215 - Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record.
Section 305.217 - When deduction for amounts paid as wages or remuneration permitted.
Section 305.220 - Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.229 - When penalties not imposed; rules.
Section 305.230 - Qualifications of persons representing taxpayer; procedure for designating representative; rules.
Section 305.242 - Representation before department or magistrate of designated partnership tax matters; designated tax partner.
Section 305.245 - Representation before tax court magistrate by officer or employee of county or department.
Section 305.260 - Representation before department or magistrate by former department personnel prohibited.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.262 - Department to establish program dedicating resources to assisting representatives of corporations.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.271 - Refund transfer or assignment prohibited; exception.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.285 - Correction of tax and assessment rolls for subsequent tax years during pendency of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.287 - Determination of real market value of property tax account or components.
Section 305.288 - Valuation changes for residential property substantial value error or for good and sufficient cause.
Section 305.290 - Extension of time for making assessment due to bankruptcy.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.305 - Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.375 - Disposition of penalties; payment of refunds.
Section 305.380 - Definitions for ORS 305.385.
Section 305.385 - Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules.
Section 305.390 - Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.394 - When industrial plant owner may choose not to produce information sought by subpoena.
Section 305.396 - Protection of confidentiality of industrial property information obtained by subpoena.
Section 305.398 - Disclosure and use of industrial property confidential information obtained by third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.404 - Oregon Tax Court; definitions; usage.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.410 - Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases.
Section 305.412 - Jurisdiction to determine value.
Section 305.415 - Service of papers and process.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.419 - Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.422 - Waiver of penalty for failure to timely file property return.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.427 - Burden of proof in tax court proceedings.
Section 305.430 - Hearings to be open to public; report of proceedings; exception; confidential information.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.445 - Appeals to Supreme Court; reviewing authority and action on appeal.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.450 - Publication of tax court decisions.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.455 - Qualifications of judge; inapplicability of disqualification-for-prejudice provision.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.470 - Presiding judge; functions.
Section 305.475 - Offices of tax court; location of hearings.
Section 305.480 - State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel.
Section 305.485 - Records.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.490 - Filing fees; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts.
Section 305.492 - Fees and expenses of witnesses.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.494 - When shareholder may represent corporation in tax court proceedings.
Section 305.495
Section 305.498 - Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.
Section 305.500
Section 305.501 - Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.510
Section 305.525 - Notice to taxpayer of right to appeal.
Section 305.560 - Appeals procedure generally; procedure when taxpayer is not appellant; intervention.
Section 305.565 - Stay of collection of taxes, interest and penalties pending appeal; exception; bond.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.575 - Authority of tax court to determine deficiency.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.583 - Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements.
Section 305.585 - Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.589 - Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs.
Section 305.591 - Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied.
Section 305.605 - Application of tax laws within federal areas in state.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.
Section 305.615 - Apportionment of moneys received from United States in lieu of property taxes.
Section 305.620 - Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals.
Section 305.625 - State and political subdivisions are employers for purpose of withholding city or county income tax.
Section 305.630 - Compliance with city or county income tax ordinance required.
Section 305.635 - Rate of withholding to be designated by city or county; forms.
Section 305.640 - Discrimination among employers prohibited.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.660 - Director of department to represent state; alternate.
Section 305.665 - Appointment of consultants from political subdivisions imposing taxes having multistate impact.
Section 305.675 - Application of compact provisions relating to interstate audits.
Section 305.676 - Mediation and arbitration laws not applicable to Multistate Tax Commission processes.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.695 - Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.705 - Duties of chairperson.
Section 305.710 - Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff.
Section 305.715 - Determination of eligibility; certification of entities to be listed on tax return.
Section 305.720 - Qualification for entity for contributions by checkoff.
Section 305.723 - Eligibility roster.
Section 305.725 - Application of entity.
Section 305.727 - Instruction listing; qualifications.
Section 305.729 - Signature exemption for applications by certain entities.
Section 305.730 - Financial report of entity.
Section 305.735 - Effect of qualification; notice if entity not qualified.
Section 305.740 - Standards for continuing eligibility.
Section 305.745 - Inclusion of eligible entities on tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.751 - Rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.758 - Payment to political party considered contribution for purposes of campaign finance regulation.
Section 305.759 - Contribution to political party on income tax return not to be claimed as tax credit.
Section 305.760 - Paying over funds to State Treasurer and writing checks for refunds.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.765 - Refund of taxes adjudged invalid.
Section 305.770 - Report of taxpayers paying invalid tax; issuance and payment of warrants.
Section 305.775 - Interest on amount of refund in certain cases.
Section 305.780 - Taxes due prior to year in which suit brought.
Section 305.785 - Appropriation.
Section 305.790 - Manner of payment of certain costs and expenses.
Section 305.792 - Surplus refund donations to education.
Section 305.794 - Transfer to State School Fund.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.799 - Election to contribute refund to Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program.
Section 305.806 - Posting of information about debtors with delinquent tax debt on department website.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.815 - False return, statement or document prohibited.
Section 305.820 - Date when writing, remittance or electronic filing deemed received by tax officials.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.824
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.835
Section 305.840 - Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.845 - Remedies exclusive.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.865 - Taxpayer rights.
Section 305.870 - Personnel evaluation not based on amount of taxes collected.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.880 - Waiver of interest or penalty when department misleads taxpayer.
Section 305.885 - Right of clear explanation.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant.
Section 305.900 - Short title.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.