(1) As used in this section: (a) “Breach of security,” “consumer” and “personal information” have the meanings given those terms in ORS 646A.602. (b) “Tax professional” means: (A) A tax preparer or tax consultant licensed or certified under ORS 673.605 to 673.740; (B) An attorney; (C) A certified public accountant; (D) An enrolled agent; or […]
(1) The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances: (a) The debtor is not in a department-approved payment plan under ORS 305.890; (b) The […]
Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall: (1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or (2) Be verified, by such other […]
No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter. [Formerly […]
(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor or tax collector (designated in this section as the “addressee”) which is: (a) Transmitted through the United States mail or by private express carrier, shall be deemed filed […]
(1) As used in this section: (a) “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio. (b) “Internet access” means a […]
A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27] Note: 305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter […]
[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments. (2) In carrying out its duties under this section, the Department of Revenue shall have […]
[1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989]
Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form […]
(1) As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021. (2) As used in ORS 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021, including amendments […]
The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear […]
(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 […]
