Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS
- Section 150-305-0010 - Requirement for Social Security Numbers
- Section 150-305-0012 - [Repealed]
- Section 150-305-0014 - Applicable Dates
- Section 150-305-0016 - Electronic Filing
- Section 150-305-0018 - Acceptance of Cash Payments
- Section 150-305-0030 - Declaratory Rulings
- Section 150-305-0040 - [Repealed]
- Section 150-305-0050 - Release of Tax Lien and Clouds on Title
- Section 150-305-0052 - Release of Lien
- Section 150-305-0060 - How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest
- Section 150-305-0062 - Discretionary Penalty Waivers for Information Returns
- Section 150-305-0064 - Accrual of Interest After Waiver
- Section 150-305-0065 - Renumbered
- Section 150-305-0066 - Discretionary Waiver of Interest
- Section 150-305-0068 - Discretionary Penalty Waivers
- Section 150-305-0071 - Interest Waivers Due to COVID-19 Pandemic Emergency
- Section 150-305-0080 - Closing Agreements
- Section 150-305-0085 - Financial Institution Data Match
- Section 150-305-0090 - Settlement Offer
- Section 150-305-0092 - Suspended Collection Status
- Section 150-305-0094 - Cancellation of Liabilities Discharged in Bankruptcy
- Section 150-305.100 - Renumbered
- Section 150-305.100-(A) - Renumbered
- Section 150-305.100-(B) - Renumbered
- Section 150-305.100-(D) - Renumbered
- Section 150-305.100-(E) - Renumbered
- Section 150-305-0100 - Subpoena Issued by the Department
- Section 150-305.105 - Renumbered
- Section 150-305-0110 - Disclosure of Confidential Information Provided to the Department of Revenue
- Section 150-305.120 - Renumbered
- Section 150-305-0120 - Implied Consent
- Section 150-305-0130 - When Deduction for Amounts Paid as Wages or Remuneration Permitted
- Section 150-305.140 - Renumbered
- Section 150-305.140(3)(d) - Renumbered
- Section 150-305-0140 - Interest on Deficiencies and Delinquencies
- Section 150-305-0142 - Interest on Refunds
- Section 150-305-0144 - Interest Rate Formula Rule
- Section 150-305.145 - Renumbered
- Section 150-305.145(A) - Renumbered
- Section 150-305.145(2) - Renumbered
- Section 150-305.145(3) - Renumbered
- Section 150-305.145(3)-(A) - Renumbered
- Section 150-305.145(3)-(C) - Renumbered
- Section 150-305.145(4) - Renumbered
- Section 150-305.145(5) - Discretionary Penalty Waivers for Information Returns
- Section 150-305.150 - Renumbered
- Section 150-305-0150 - Defines Order for Purposes of Interest Rate Increase
- Section 150-305-0152 - Interest Rate Increase - Jurisdictional Only Appeals
- Section 150-305.155 - Renumbered
- Section 150-305.155(A) - Renumbered
- Section 150-305.155(1)(d) - Renumbered
- Section 150-305-0160 - Penalty for Dishonored Checks
- Section 150-305-0170 - Representation of Taxpayers before the Department of Revenue
- Section 150-305-0180 - Designation of Oregon Tax Matters Partner
- Section 150-305-0182 - Binding Actions of the Tax Matters Partner
- Section 150-305.190 - Renumbered
- Section 150-305-0190 - Compromise of a Disputed Liability
- Section 150-305.192 - Renumbered
- Section 150-305-0192 - Appeals of Interest Charged on the Underpayment of Estimated Tax
- Section 150-305.193 - Renumbered
- Section 150-305-0193 - Satisfying liens or warrants
- Section 150-305-0194 - "Deficiency" Defined
- Section 150-305-0196 - Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed
- Section 150-305-0198 - Reopening an Audit
- Section 150-305-0200 - Adjustments Included in Deficiency Notice When Federal Audit Report Received
- Section 150-305-0202 - Language Used to Request a Conference or File Written Objections
- Section 150-305-0204 - Conferences: Purpose and Procedure
- Section 150-305-0206 - Written Objections: Procedures
- Section 150-305-0208 - Assessing Tax on Failure to File
- Section 150-305-0210 - Last Known Address
- Section 150-305-0212 - Interest on Deficiency
- Section 150-305-0214 - Penalties
- Section 150-305-0216 - Appeal from a Notice of Deficiency: Periods of Limitation
- Section 150-305.217 - Renumbered
- Section 150-305-0218 - Waiver of a Conference or Written Objection; Direct Appeal of Deficiency
- Section 150-305.220(1) - Renumbered
- Section 150-305.220(2) - Renumbered
- Section 150-305.220(3) - Renumbered
- Section 150-305.222 - Renumbered
- Section 150-305.222(3) - Renumbered
- Section 150-305.228 - Renumbered
- Section 150-305.230 - Renumbered
- Section 150-305-0230 - Claim for Refund
- Section 150-305-0232 - Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed
- Section 150-305-0234 - Written Objections to a Proposed Refund Adjustment
- Section 150-305-0236 - Date of Notice
- Section 150-305-0238 - Audit Period for Refunds Issued without Examination
- Section 150-305-0240 - Proposed Refund Adjustment
- Section 150-305.242(2) - Renumbered
- Section 150-305.242(5) - Renumbered
- Section 150-305-0260 - Relief for Subsequent Tax Years
- Section 150-305.265(1) - Renumbered
- Section 150-305.265(1)-(B) - Renumbered
- Section 150-305.265(2)-(A) - Renumbered
- Section 150-305.265(2)-(B) - Renumbered
- Section 150-305.265(2)-(C) - Renumbered
- Section 150-305.265(4)(a) - Renumbered
- Section 150-305.265(5) - Renumbered
- Section 150-305.265(6)-(A) - Renumbered
- Section 150-305.265(6)-(B) - Renumbered
- Section 150-305.265(10) - Renumbered
- Section 150-305.265(11) - Renumbered
- Section 150-305.265(12)-(B) - Renumbered
- Section 150-305.265(13) - Renumbered
- Section 150-305.265(14) - Renumbered
- Section 150-305.265(14)-(A) - Renumbered
- Section 150-305.265(15) - Renumbered
- Section 150-305.270(3)-(A) - Renumbered
- Section 150-305.270(3)-(B) - Renumbered
- Section 150-305.270(4)-(A) - Renumbered
- Section 150-305.270(4)-(B) - Renumbered
- Section 150-305.270(8) - Renumbered
- Section 150-305.270(10) - Renumbered
- Section 150-305-0270 - Beneficial Ownership
- Section 150-305-0272 - Cancellation of Doubtful Liabilities
- Section 150-305-0274 - Refund of Penalty and Interest
- Section 150-305-0276 - Appeal Time Frame
- Section 150-305.285 - Renumbered
- Section 150-305-0290 - Concurrent Appeals
- Section 150-305.295(1)(c) - Renumbered
- Section 150-305.295(1)(d) - Renumbered
- Section 150-305.295(4) - Renumbered
- Section 150-305.295(6) - Renumbered
- Section 150-305-0300 - "Methods of Collection" Defined
- Section 150-305-0302 - Contracts Requiring Certificate of Compliance with Oregon Tax Laws
- Section 150-305-0304 - Certificate of Compliance With Oregon Tax Laws
- Section 150-305.305 - Renumbered
- Section 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws
- Section 150-305-0308 - Annual Certification Requirement
- Section 150-305-0320 - Mediation
- Section 150-305-0330 - Appeal Procedures
- Section 150-305-0340 - Stay of Collection: When Collection Action Won't Be Stayed
- Section 150-305-0350 - Offset of State Debt Through U.S. Treasury Offset Program
- Section 150-305-0360 - Rules Application
- Section 150-305-0362 - Appearance Procedure - Local Taxes Administered by the Department of Revenue
- Section 150-305-0370 - Use of Checkoff Resources
- Section 150-305-0380 - Application and Signature Due Dates
- Section 150-305.385(4)(a)-(A) - Renumbered
- Section 150-305.385(6)-(A) - Renumbered
- Section 150-305.385(6)-(B) - Renumbered
- Section 150-305.385(6)-(C) - Renumbered
- Section 150-305.385(7) - Renumbered
- Section 150-305-0390 - [Repealed]
- Section 150-305-0392 - Definitions of the Terms "Affiliated and "Central Office"
- Section 150-305-0394 - Signatures Must Be on Department's Form
- Section 150-305-0396 - Signature Gathering Period
- Section 150-305-0410 - Charitable Checkoff Financial Reporting Requirements
- Section 150-305-0420 - Costs of Administration
- Section 150-305-0430 - Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses
- Section 150-305-0440 - Per Diem Compensation
- Section 150-305-0441 - Reimbursement of Travel and Other Expenses
- Section 150-305-0442 - Reimbursement for Hiring a Substitute
- Section 150-305-0450 - Depositing Refunds into College Savings Account
- Section 150-305-0460 - Verification of Returns, Statements, or Documents Filed Under Tax Law
- Section 150-305-0470 - Date When Writing or Remittance Deemed Received by Department of Revenue
- Section 150-305-0481 - Tax Professional Data Security Breach with Information Unavailable
- Section 150-305-0480 - Returns Not Filed for Three Consecutive Years; 100 Percent Penalty
- Section 150-305.501 - Renumbered
- Section 150-305.525 - Renumbered
- Section 150-305.565(2)(a) - Renumbered
- Section 150-305.612 - Renumbered
- Section 150-305.620(1)-(A) - Renumbered
- Section 150-305.620(4) - Renumbered
- Section 150-305.655 - Repealed
- Section 150-305.720(1)(a) - Renumbered
- Section 150-305.725(1) - Renumbered
- Section 150-305.727 - Renumbered
- Section 150-305.727(3)(a) - Renumbered
- Section 150-305.727(3)(b) - Renumbered
- Section 150-305.727(3)(b)-(B) - Renumbered
- Section 150-305.730 - Renumbered
- Section 150-305.747 - Renumbered
- Section 150-305.749(3) - Renumbered
- Section 150-305.796 - Renumbered
- Section 150-305.810 - Renumbered
- Section 150-305.820 - Renumbered
- Section 150-305.992 - Renumbered