Section 305.875 – Rights of taxpayer in meeting or communication with department.
In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer: (1) The right to an explanation, by an officer or employee of the […]
Section 305.880 – Waiver of interest or penalty when department misleads taxpayer.
A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]
Section 305.885 – Right of clear explanation.
A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]
Section 305.890 – Right to enter into agreement to satisfy liability in installment payments.
(1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such liability. (2) Except as otherwise provided in this section, […]
Section 305.895 – Action against property before issuance of warrant prohibited; prerequisites for warrant.
(1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 as provided in ORS 314.430, 320.080, 321.570, […]
Section 305.900 – Short title.
ORS 305.860 to 305.900 shall be known and cited as “The Taxpayer Bill of Rights.” [1989 c.625 §66]
Section 305.990 – Criminal penalties.
(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. (2) Any person who gives testimony before the Director of the Department of Revenue which is false […]
Section 305.992 – Civil penalty for failure to file return for three consecutive years.
(1) If any returns required to be filed under ORS 320.400 to 320.490, 475C.670 to 475C.734 or 803.203 or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including […]
Section 305.994 – Civil penalties imposed on financial institution.
(1) In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty: (a) Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department to administer the data match system, if: […]
Section 305.850 – Use of collection agency.
(1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or […]