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Oregon tax law resources

Oregon Personal and Business Tax Law Directory (Index)

Are you looking for an Oregon law regarding a personal or business tax issue and not sure where to look? Check out our index, it contains law references and links to those laws.

Having trouble navigating the index or the law websites? Check out our tips and information for using the index.





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Oregon Revised Statutes (ORS)

Oregon Revised Statutes are maintained by the Oregon Legislature. To locate or search all Oregon statutes, go to the Legislative Counsel website. See below for links to common Department of Revenue Statutes.

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Oregon Administrative Rules (OAR)

Oregon Administrative Rules are maintained by the Secretary of State (SOS). To locate or search all Oregon administrative rules, go to the SOS website. See below for links to common Department of Revenue rules.

Looking for proposed and temporary rule information? Visit our Administrative Rule Notices webpage.

New or recently amended rules have links to their tables and charts on the SOS website. See below for administrative rules that contain tables and charts not reproduced by SOS.
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Common Revenue statutes and rules

These are the most commonly used Oregon Revised Statutes (ORS) chapters with links to their location on the Oregon Legislature website. Next to each ORS is their corresponding Oregon Administrative Rules (OAR) with links to their location on the Secretary of State (SOS) website. Click on 'OAR with tables' to see OARs that contain tables and charts not reproduced by SOS.

Personal income/business

Chapter 18—Judgments, executions, and garnishments ORS OAR OAR with tables​​
Chapter 118—Estate tax ORS OAR OAR with tables
Chapter 305—General administration of Revenue laws; Appeals ORS OAR OAR with tables
Chapter 310—Tax reduction programs ORS OAR OAR with tables​​
Chapter 314—Income tax ORS OAR OAR with tables
Chapter 315—Personal and corporate tax credits ORS OAR OAR with tables
Chapter 316—Personal income tax ORS OAR OAR with tables
Chapter 317—Corporation excise tax ORS OAR OAR with tables
Chapter 318—Corporate income tax ORS OAR  
Chapter 320—Miscellaneous taxes ORS OAR  
Chapter 323—Cigarette and tobacco products ORS OAR  

Property tax

Chapter 92—Subdivisions and partitions ORS    ​
Chapter 192—Public records ORS
OAR  
Chapter 198—Special districts ORS OAR OAR with tables
Chapter 280—Local budget ORS OAR OAR with tables​​
Chapter 285B—Enterprise zones ORS OAR  
Chapter 285C—Enterprise zones ORS OAR  
Chapter 294—Local budget ORS OAR  ​
Chapter 305—General administration of Revenue laws; Appeals ORS OAR OAR with tables
Chapter 306—Supervision of property ORS OAR  ​
Chapter 307—Property subject to taxation ORS OAR OAR with tables​​
Chapter 308—Assessment of property for taxation ORS OAR OAR with tables​​
Chapter 308A—Land special assessments ORS OAR  
Chapter 309—Equalization of property taxes ORS OAR  ​
Chapter 310—Levy of property tax ORS OAR  ​
Chapter 311—Collection of property taxes ORS OAR OAR with tables
Chapter 312—Foreclosure of property tax liens ORS OAR OAR with tables
Chapter 321—Timber taxes ORS OAR OAR with tables​​
Chapter 457—Urban renewal ORS OAR OAR with tables​​
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