Or. Admin. Code § 150-305-0330

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-305-0330 - Appeal Procedures

(1) The Department of Revenue shall give notice to the taxpayer to reflect that final department actions may only be appealed to the Magistrate Division of the Oregon Tax Court.

(2) Time for Filing Appeals:

(a) Under ORS 305.280(2), an appeal from a notice of assessment or refund denial with respect to a tax imposed under ORS Chapter 118, 305, 308, 310, 314, 316, 317, 318 or 321 shall be filed within 90 days after the date of the notice.

(b) Under ORS 305.280(3), an appeal from a notice of assessment with respect to a tax assessed under Chapters 314, 316, 317 or 318 may also be filed within two years of the date of payment of the tax, penalty and interest shown on the Notice of Assessment.

(c) Under ORS 305.280(2), an appeal from a proposed refund adjustment made under ORS 305.270 shall be filed within 90 days after the date on which the adjustment is final (i.e., within 30 days after the date of the notice of proposed adjustment, as provided in ORS 305.270(5)(b)).

(d) Under ORS 305.280(4), an appeal from an order of the county property value appeals board, must be filed with the Tax Court within 30 days after the order is mailed to the appellant. If, pursuant to ORS 309.110(1), the order is personally delivered to the appellant, then the appeal must be filed with the Tax Court within 30 days after the date the order is personally delivered.

(3) Federal Appeals or Appeals of Audit Adjustments Made by Other States: Providing proof of a timely federal appeal or appeal of another state's audit adjustment will extend the time the taxpayer can appeal to Tax Court. The taxpayer must notify the department in writing within 30 days after the appeal is resolved. The department shall review the issues raised by the appeal and make a determination of the effect on the taxpayer's Oregon tax liability. If there is a disagreement, the taxpayer has 60 days from the department's determination to appeal to the Tax Court.

Or. Admin. Code § 150-305-0330

RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 9-1999, f. 12-30-99, cert. ef. 12-31-99; Renumbered from 150-305.525, REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 47-2024, minor correction filed 10/03/2024, effective 10/3/2024

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 305.525