Or. Admin. R. ch. 150, div. 305 – General Administration of Revenue Laws | Midpage

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Oregon Administrative Rules

Division 305

Or. Admin. R. ch. 150, div. 305

General Administration of Revenue Laws

Department of Revenue

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