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Tax Library
OR
Oregon Administrative Rules
Chapter 150
Division 305

General Administration of Revenue Laws

Division 305 - General Administration of Revenue LawsDivision 305 - General Administration of Revenue Laws

Division 293 - Authority to Make Refunds Division 314 - Income Taxation Generally General Provisions

150-305-0010 - Requirement for Social Security Numbers 150-305-0011 - Business Entity Identification Requirements 150-305-0014 - Applicable Dates 150-305-0016 - Electronic Filing 150-305-0018 - Acceptance of Cash Payments 150-305-0030 - Declaratory Rulings 150-305-0050 - Release of Tax Lien and Clouds on Title 150-305-0052 - Release of Lien 150-305-0060 - How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest 150-305-0062 - Discretionary Penalty Waivers for Information Returns 150-305-0064 - Accrual of Interest After Waiver 150-305-0066 - Discretionary Waiver of Interest 150-305-0068 - Discretionary Penalty Waivers 150-305-0071 - Interest Waivers Due to Covid-19 Pandemic Emergency 150-305-0080 - Closing Agreements 150-305-0085 - Financial Institution Data Match 150-305-0090 - Settlement Offer 150-305-0092 - Suspended Collection Status 150-305-0094 - Cancellation of Liabilities Discharged in Bankruptcy 150-305-0100 - Subpoena Issued by the Department 150-305-0110 - Disclosure of Confidential Information Provided to the Department of Revenue 150-305-0120 - Implied Consent 150-305-0130 - When Deduction for Amounts Paid as Wages or Remuneration Permitted 150-305-0140 - Interest on Deficiencies and Delinquencies 150-305-0142 - Interest on Refunds 150-305-0144 - Interest Rate Formula Rule 150-305-0150 - Defines Order for Purposes of Interest Rate Increase 150-305-0152 - Interest Rate Increase — Jurisdictional Only Appeals 150-305-0160 - Penalty for Dishonored Checks 150-305-0170 - Representation of Taxpayers Before the Department of Revenue 150-305-0180 - Designation of Oregon Tax Matters Partner 150-305-0182 - Binding Actions of the Tax Matters Partner 150-305-0190 - Compromise of a Disputed Liability 150-305-0192 - Appeals of Interest Charged on the Underpayment of Estimated Tax 150-305-0193 - Satisfying Liens or Warrants 150-305-0194 - “deficiency” Defined 150-305-0196 - Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed 150-305-0198 - Reopening an Audit 150-305-0200 - Adjustments Included in Deficiency Notice When Federal Audit Report Received 150-305-0202 - Language Used to Request a Conference or File Written Objections 150-305-0204 - Conferences: Purpose and Procedure 150-305-0206 - Written Objections: Procedures 150-305-0208 - Assessing Tax on Failure to File 150-305-0210 - Last Known Address 150-305-0212 - Interest on Deficiency 150-305-0214 - Penalties 150-305-0216 - Appeal From a Notice of Deficiency: Periods of Limitation 150-305-0218 - Waiver of a Conference or Written Objection; Direct Appeal of Deficiency 150-305-0230 - Claim for Refund 150-305-0232 - Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed 150-305-0234 - Written Objections to a Proposed Refund Adjustment 150-305-0236 - Date of Notice 150-305-0238 - Audit Period for Refunds Issued Without Examination 150-305-0240 - Proposed Refund Adjustment 150-305-0260 - Relief for Subsequent Tax Years 150-305-0270 - Beneficial Ownership 150-305-0272 - Cancellation of Doubtful Liabilities 150-305-0274 - Refund of Penalty and Interest 150-305-0276 - Appeal Time Frame 150-305-0290 - Concurrent Appeals 150-305-0300 - “methods of Collection” Defined 150-305-0302 - Contracts Requiring Certificate of Compliance With Oregon Tax Laws 150-305-0304 - Certificate of Compliance With Oregon Tax Laws 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws 150-305-0308 - Annual Certification Requirement 150-305-0320 - Mediation 150-305-0330 - Appeal Procedures 150-305-0340 - Stay of Collection: When Collection Action Won’t Be Stayed 150-305-0350 - Offset of State Debt Through U.s. Treasury Offset Program 150-305-0360 - Rules Application 150-305-0362 - Appearance Procedure — Local Taxes Administered by the Department of Revenue 150-305-0370 - Use of Checkoff Resources 150-305-0380 - Application and Signature Due Dates 150-305-0392 - Definitions of the Terms “affiliated and “central Office”150-305-0394 - Signatures Must Be on Department’s Form 150-305-0396 - Signature Gathering Period 150-305-0410 - Charitable Checkoff Financial Reporting Requirements 150-305-0420 - Costs of Administration 150-305-0430 - Method of Distribution From Check-off Contributions and Reimbursement of Administrative Expenses 150-305-0440 - Per Diem Compensation 150-305-0441 - Reimbursement of Travel and Other Expenses 150-305-0442 - Reimbursement for Hiring a Substitute 150-305-0450 - Depositing Refunds Into College Savings Account 150-305-0460 - Verification of Returns, Statements, or Documents Filed Under Tax Law 150-305-0470 - Date When Writing or Remittance Deemed Received by Department of Revenue 150-305-0480 - Returns Not Filed for Three Consecutive Years; 100 Percent Penalty 150-305-0481 - Tax Professional Data Security Breach With Information Unavailable.

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