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 […]
Section 305.804 – Duty of tax professional to notify department of breach of security.
(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 […]
Section 305.806 – Posting of information about debtors with delinquent tax debt on department website.
(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 […]
Section 305.810 – Verification of return, statement or document filed under tax laws.
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 […]
Section 305.815 – False return, statement or document prohibited.
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 […]
Section 305.820 – Date when writing, remittance or electronic filing deemed received by tax officials.
(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 […]
Section 305.822 – Prohibition on state or local tax on Internet access.
(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 […]
Section 305.823 – Local government tax on telephone services prohibited.
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 […]
Section 305.824
[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
Section 305.830 – Collection of fines, penalties and forfeitures; disbursement; cost of collection.
(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 […]