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Oregon Revenue Bulletins (ORBs)
ORBs include communication of general information, application of current law, and emerging tax issues.

Background: Taxpayers require timely, accurate, and user-friendly information in order to make decisions and comply with Oregon tax laws. The Department of Revenue (DOR) strives to provide timely and pertinent information to assist our customers and employees with these efforts. ORBs are developed to provide proactive communication of emerging issues.

Discussion: ORBs are periodically developed by DOR. ORBs provide general information concerning a variety of tax topics in simple and straightforward language. Although they represent a good faith effort to provide accurate and complete tax information, ORBs are not:
  • Intended to replace or alter law and regulations.
  • Intended as advice with respect to a specific fact situation.
 ORBs will:
  • Provide general guidance to the public and department employees.
  • Be industry or topic specific.
  • Be posted on the agency’s website.
Effects of ORBs: ORBs provide general information to the public and do not replace the need for competent legal or accounting advice. ORBs do not have the force or effect of law and are not binding.

Anyone using these publications should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from enactments or amendments to Oregon Revised Statutes or Oregon Administrative Rules.

Have a suggestion for a future ORB topic? Let us know at: corp.tax.library@state.or.us.
 
For automatic notification of new ORBs and other current Oregon tax information, you can sign up for Revenews.
 

Bulletin Year-Number
Annual interest rate update for 2014 2013-03
Corporation excise and income calculated tax and minimum tax ​2013-02
Homeowners associations ​2013-01
Corporation excise and income calculated tax and minimum tax
(10/31/13 update: This information has changed due to legislative action. See ORB 2013-02.)
​2012-02
Modified and
superseded
Annual interest rate update ​2012-01
Oregon filing requirements for military members and spouses
2011-02
Oregon reconnect to federal taxable income
2011-01
Basis of property, 2010 decedent 2010-07
Minimum tax and credits
(This bulletin is obsolete due to Oregon Supreme Court decision Con-Way, Inc. & Affiliates v. Dept of Revenue, SC S060141.)
2010-06
Obsolete
Oregon disconnect from federal law
2010-05
Dependent exemption credits
2010-04
Biomass production or collection credit for tax years 2007-2009
2010-03
Partnership minimum tax
2010-02
Reporting unemployment on Form 40P and 40N
2010-01
Insurance company: filing requirements
2009-03
Uniform definition of financial institution 2009-02
Intent of Oregon Revenue Bulletins (ORBs) 2009-01