Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS

  1. § 150-305-0010 - Requirement for Social Security Numbers
  2. § 150-305-0012 - [Repealed]
  3. § 150-305-0014 - Applicable Dates
  4. § 150-305-0016 - Electronic Filing
  5. § 150-305-0018 - Acceptance of Cash Payments
  6. § 150-305-0030 - Declaratory Rulings
  7. § 150-305-0040 - [Repealed]
  8. § 150-305-0050 - Release of Tax Lien and Clouds on Title
  9. § 150-305-0052 - Release of Lien
  10. § 150-305-0060 - How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest
  11. § 150-305-0062 - Discretionary Penalty Waivers for Information Returns
  12. § 150-305-0064 - Accrual of Interest After Waiver
  13. § 150-305-0065 - Renumbered
  14. § 150-305-0066 - Discretionary Waiver of Interest
  15. § 150-305-0068 - Discretionary Penalty Waivers
  16. § 150-305-0071 - Interest Waivers Due to COVID-19 Pandemic Emergency
  17. § 150-305-0080 - Closing Agreements
  18. § 150-305-0085 - Financial Institution Data Match
  19. § 150-305-0090 - Settlement Offer
  20. § 150-305-0092 - Suspended Collection Status
  21. § 150-305-0094 - Cancellation of Liabilities Discharged in Bankruptcy
  22. § 150-305.100 - Renumbered
  23. § 150-305.100-(A) - Renumbered
  24. § 150-305.100-(B) - Renumbered
  25. § 150-305.100-(D) - Renumbered
  26. § 150-305.100-(E) - Renumbered
  27. § 150-305-0100 - Subpoena Issued by the Department
  28. § 150-305.105 - Renumbered
  29. § 150-305-0110 - Disclosure of Confidential Information Provided to the Department of Revenue
  30. § 150-305.120 - Renumbered
  31. § 150-305-0120 - Implied Consent
  32. § 150-305-0130 - When Deduction for Amounts Paid as Wages or Remuneration Permitted
  33. § 150-305.140 - Renumbered
  34. § 150-305.140(3)(d) - Renumbered
  35. § 150-305-0140 - Interest on Deficiencies and Delinquencies
  36. § 150-305-0142 - Interest on Refunds
  37. § 150-305-0144 - Interest Rate Formula Rule
  38. § 150-305.145 - Renumbered
  39. § 150-305.145(A) - Renumbered
  40. § 150-305.145(2) - Renumbered
  41. § 150-305.145(3) - Renumbered
  42. § 150-305.145(3)-(A) - Renumbered
  43. § 150-305.145(3)-(C) - Renumbered
  44. § 150-305.145(4) - Renumbered
  45. § 150-305.145(5) - Discretionary Penalty Waivers for Information Returns
  46. § 150-305.150 - Renumbered
  47. § 150-305-0150 - Defines Order for Purposes of Interest Rate Increase
  48. § 150-305-0152 - Interest Rate Increase - Jurisdictional Only Appeals
  49. § 150-305.155 - Renumbered
  50. § 150-305.155(A) - Renumbered
  51. § 150-305.155(1)(d) - Renumbered
  52. § 150-305-0160 - Penalty for Dishonored Checks
  53. § 150-305-0170 - Representation of Taxpayers before the Department of Revenue
  54. § 150-305-0180 - Designation of Oregon Tax Matters Partner
  55. § 150-305-0182 - Binding Actions of the Tax Matters Partner
  56. § 150-305.190 - Renumbered
  57. § 150-305-0190 - Compromise of a Disputed Liability
  58. § 150-305.192 - Renumbered
  59. § 150-305-0192 - Appeals of Interest Charged on the Underpayment of Estimated Tax
  60. § 150-305.193 - Renumbered
  61. § 150-305-0193 - Satisfying liens or warrants
  62. § 150-305-0194 - "Deficiency" Defined
  63. § 150-305-0196 - Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed
  64. § 150-305-0198 - Reopening an Audit
  65. § 150-305-0200 - Adjustments Included in Deficiency Notice When Federal Audit Report Received
  66. § 150-305-0202 - Language Used to Request a Conference or File Written Objections
  67. § 150-305-0204 - Conferences: Purpose and Procedure
  68. § 150-305-0206 - Written Objections: Procedures
  69. § 150-305-0208 - Assessing Tax on Failure to File
  70. § 150-305-0210 - Last Known Address
  71. § 150-305-0212 - Interest on Deficiency
  72. § 150-305-0214 - Penalties
  73. § 150-305-0216 - Appeal from a Notice of Deficiency: Periods of Limitation
  74. § 150-305.217 - Renumbered
  75. § 150-305-0218 - Waiver of a Conference or Written Objection; Direct Appeal of Deficiency
  76. § 150-305.220(1) - Renumbered
  77. § 150-305.220(2) - Renumbered
  78. § 150-305.220(3) - Renumbered
  79. § 150-305.222 - Renumbered
  80. § 150-305.222(3) - Renumbered
  81. § 150-305.228 - Renumbered
  82. § 150-305.230 - Renumbered
  83. § 150-305-0230 - Claim for Refund
  84. § 150-305-0232 - Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed
  85. § 150-305-0234 - Written Objections to a Proposed Refund Adjustment
  86. § 150-305-0236 - Date of Notice
  87. § 150-305-0238 - Audit Period for Refunds Issued without Examination
  88. § 150-305-0240 - Proposed Refund Adjustment
  89. § 150-305.242(2) - Renumbered
  90. § 150-305.242(5) - Renumbered
  91. § 150-305-0260 - Relief for Subsequent Tax Years
  92. § 150-305.265(1) - Renumbered
  93. § 150-305.265(1)-(B) - Renumbered
  94. § 150-305.265(2)-(A) - Renumbered
  95. § 150-305.265(2)-(B) - Renumbered
  96. § 150-305.265(2)-(C) - Renumbered
  97. § 150-305.265(4)(a) - Renumbered
  98. § 150-305.265(5) - Renumbered
  99. § 150-305.265(6)-(A) - Renumbered
  100. § 150-305.265(6)-(B) - Renumbered
  101. § 150-305.265(10) - Renumbered
  102. § 150-305.265(11) - Renumbered
  103. § 150-305.265(12)-(B) - Renumbered
  104. § 150-305.265(13) - Renumbered
  105. § 150-305.265(14) - Renumbered
  106. § 150-305.265(14)-(A) - Renumbered
  107. § 150-305.265(15) - Renumbered
  108. § 150-305.270(3)-(A) - Renumbered
  109. § 150-305.270(3)-(B) - Renumbered
  110. § 150-305.270(4)-(A) - Renumbered
  111. § 150-305.270(4)-(B) - Renumbered
  112. § 150-305.270(8) - Renumbered
  113. § 150-305.270(10) - Renumbered
  114. § 150-305-0270 - Beneficial Ownership
  115. § 150-305-0272 - Cancellation of Doubtful Liabilities
  116. § 150-305-0274 - Refund of Penalty and Interest
  117. § 150-305-0276 - Appeal Time Frame
  118. § 150-305.285 - Renumbered
  119. § 150-305-0290 - Concurrent Appeals
  120. § 150-305.295(1)(c) - Renumbered
  121. § 150-305.295(1)(d) - Renumbered
  122. § 150-305.295(4) - Renumbered
  123. § 150-305.295(6) - Renumbered
  124. § 150-305-0300 - "Methods of Collection" Defined
  125. § 150-305-0302 - Contracts Requiring Certificate of Compliance with Oregon Tax Laws
  126. § 150-305-0304 - Certificate of Compliance With Oregon Tax Laws
  127. § 150-305.305 - Renumbered
  128. § 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws
  129. § 150-305-0308 - Annual Certification Requirement
  130. § 150-305-0320 - Mediation
  131. § 150-305-0330 - Appeal Procedures
  132. § 150-305-0340 - Stay of Collection: When Collection Action Won't Be Stayed
  133. § 150-305-0350 - Offset of State Debt Through U.S. Treasury Offset Program
  134. § 150-305-0360 - Rules Application
  135. § 150-305-0362 - Appearance Procedure - Local Taxes Administered by the Department of Revenue
  136. § 150-305-0370 - Use of Checkoff Resources
  137. § 150-305-0380 - Application and Signature Due Dates
  138. § 150-305.385(4)(a)-(A) - Renumbered
  139. § 150-305.385(6)-(A) - Renumbered
  140. § 150-305.385(6)-(B) - Renumbered
  141. § 150-305.385(6)-(C) - Renumbered
  142. § 150-305.385(7) - Renumbered
  143. § 150-305-0390 - [Repealed]
  144. § 150-305-0392 - Definitions of the Terms "Affiliated and "Central Office"
  145. § 150-305-0394 - Signatures Must Be on Department's Form
  146. § 150-305-0396 - Signature Gathering Period
  147. § 150-305-0410 - Charitable Checkoff Financial Reporting Requirements
  148. § 150-305-0420 - Costs of Administration
  149. § 150-305-0430 - Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses
  150. § 150-305-0440 - Per Diem Compensation
  151. § 150-305-0441 - Reimbursement of Travel and Other Expenses
  152. § 150-305-0442 - Reimbursement for Hiring a Substitute
  153. § 150-305-0450 - Depositing Refunds into College Savings Account
  154. § 150-305-0460 - Verification of Returns, Statements, or Documents Filed Under Tax Law
  155. § 150-305-0470 - Date When Writing or Remittance Deemed Received by Department of Revenue
  156. § 150-305-0481 - Tax Professional Data Security Breach with Information Unavailable
  157. § 150-305-0480 - Returns Not Filed for Three Consecutive Years; 100 Percent Penalty
  158. § 150-305.501 - Renumbered
  159. § 150-305.525 - Renumbered
  160. § 150-305.565(2)(a) - Renumbered
  161. § 150-305.612 - Renumbered
  162. § 150-305.620(1)-(A) - Renumbered
  163. § 150-305.620(4) - Renumbered
  164. § 150-305.655 - Repealed
  165. § 150-305.720(1)(a) - Renumbered
  166. § 150-305.725(1) - Renumbered
  167. § 150-305.727 - Renumbered
  168. § 150-305.727(3)(a) - Renumbered
  169. § 150-305.727(3)(b) - Renumbered
  170. § 150-305.727(3)(b)-(B) - Renumbered
  171. § 150-305.730 - Renumbered
  172. § 150-305.747 - Renumbered
  173. § 150-305.749(3) - Renumbered
  174. § 150-305.796 - Renumbered
  175. § 150-305.810 - Renumbered
  176. § 150-305.820 - Renumbered
  177. § 150-305.992 - Renumbered

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