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Oregon Revised Statutes

Department of Revenue

Tax Administration

Tax Administration

305.100Rules; forms 305.102Local budget and property tax law; compliance with constitutional limit; rules 305.105Declaratory rulings by department; rules 305.110Duty to construe tax laws; instruction of officers acting under tax laws 305.120Enforcement of tax laws 305.125Application of administrative rules 305.127Means of providing notice required by department; rules 305.128Tax return deemed to be filed and advance payment made on last day prescribed by law 305.130Department as party to actions involving property subject to certain tax liens; complaint and summons 305.140Power to release real property from certain tax liens 305.145When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules 305.150Closing agreements 305.155Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens 305.157Extending statutory periods of limitation 305.160Reports from public officers 305.170Complaints concerning tax laws; recommendations to Legislative Assembly 305.180Effect of tax warrant for purposes of out-of-state collection 305.182Filing of warrants for unpaid taxes; release, cancellation and satisfaction 305.184Certificate of outstanding warrants; fee; rules 305.190Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena 305.192Disclosure of books and papers relating to appraisal or assessment of industrial property 305.193Disclosure of tax information to designated persons; rules 305.195Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information 305.200Witness fees and mileage 305.215Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record 305.217When deduction for amounts paid as wages or remuneration permitted 305.220Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation 305.222Determination of interest rate 305.225Request of assistance by law enforcement agency; disclosure of tax records 305.228Penalty for second dishonored payment of taxes; waiver 305.229When penalties not imposed; rules