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Oregon Administrative Rules are maintained by the Secretary of State (SOS). New or recently amended rules have links to their tables and charts on the SOS website.

The information below contains tables and charts not reproduced by SOS.

Division 18 Judgments; Execution; and Garnishment
150-018-0010 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support.
150-018-0020 Oregon Department of Revenue Other Agency Account Garnishments
.
Division 118 Estate Tax
150-118-0050 Apportionment of Tax.
Division 180 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
150-180-0010 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
.
Division 198 Special Districts
150-198-0900 Assets of Dissolved Districts
.
Division 222 City Boundary Changes; Mergers; Consolidation; Withdrawals
150-222-0110 Calculating Phase-in City Tax Rates
.
Division 280 Local Budget
150-280-0010 Calculating the Estimated Dollar Weighted Life for Local Option Taxes.
Division 305 General Administration of Revenue Laws; Appeals
150-305-0304 Certificate of Compliance With Oregon Tax Laws
.
Division 307 Property Subject to Taxation
150-307-0100 Strategic Investment Program.
Division 308 Assessment of Property for Taxation
150-308-0050 Continuing Education Requirements for Assessors and Appraisal Supervisors.
150-308-0060 Continuing Education Requirement for Nonappraisal Managers.
150-308-0160 Minor Construction.
150-308-0250 Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties.
150-308-0280 Measuring Functional Obsolescence in Industrial Property.
150-308-0310 Real Market Value and Property Classification as Part of Assessment Roll.
150-308-0340 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record.
150-308-0580 Allocation of Mobile Aircraft Property Value.
Division 310 Levy of Property Tax; Tax Reduction Programs
150-310-0010 Adjustment of Operating Tax Rate Limitation for Gap Bonds.
150-310-0050 Tax Rate Computation.
150-310-0060 Joint District Apportionment Formula.
Division 310 Elderly Rental Assistance Program
150-310-0560 Limitation of Losses in Computing Household Income.
Division 311 Collection of Property Taxes
150-311-0100 Applying Offsets to Ad Valorem Tax Levies.
150-311-0800 Calculation of Interest on Refund
.
Division 312 Foreclosure of Property Tax Liens
150-312-0010 Interest Calculated to the Date of Publication.
150-312-0020 Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken.
150-312-0040 Five Percent Foreclosure Penalty
.
Division 314 Income Taxation Generally
150-314-0078 Modified Factors for Carriers of Freight or Passengers: Special Rules--Airlines.
150-314-0082 Modified Factors for Companies Engaged in Sea Transportation Service.
150-314-0084 Modified Factors for Companies Involved in Interstate River Transportation Service .
150-314-0115 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations.
150-314-0120 Reduction of Tax Attributes after Discharge of Debt.
150-314-0246 Interest Computation--Offset .
150-314-0248 Refund Offset Priority.
150-314-0315 Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment.
150-314-0317 Estimated Tax: Consolidated Return Underpayments.
150-314-0327 Underpayment of Estimated Tax; First and Second Installment for Large Corporations.
150-314-0353 Apportionment for Long-Term Construction Contracts.
150-314-0355 Special Rules: Installment Sales.
150-314-0380 Allocation of Interest and Dividends.
150-314-0406 Property Factor; Averaging Property Value.
150-314-0460 Apportionment of Net Loss
.
Division 315 Tax Credits
150-315-0082 Dependent Care Assistance Credit.
150-315-0090 Dependent Care Facility Credit.
150-315-0144 Pollution Control Facilities: Computation of Credit
.
Division 316 Personal Income Tax
150-316-0005 Oregon Net Operating Losses--Treatment Before 1985.
150-316-0060 Taxable Income of Resident.
150-316-0070 Oregon Child Care Credit.
150-316-0125 Credit for the Gain on the Sale of a Residence Taxed by Another State.
150-316-0135 Proration of Income and Deductions for Nonresidents and Part-Year Residents.
150-316-0155 Nonresident Partners: Guaranteed Payments.
150-316-0195 Alimony Deduction--for Part-year and Nonresidents.
150-316-0320 Voluntary Withholding for Retired Members of the Uniformed Services.
150-316-0332 Withholding: Payment Due Dates.
150-316-0415 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years.
150-316-0425 Oregon Multiple Funeral Trust Tax Return.
150-316-0470 Allocation of Joint Estimated Tax Payments.
150-316-0505 Oregon Lottery Winnings and Losses.
150-316-0509 U.S. Government Obligations.
150-316-0511 Addition for Original Issue Discount (OID).
150-316-0515 Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon.
150-316-0525 U.S. Government Interest in Retirement Accounts.
150-316-0535 Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included.
150-316-0557 Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction.
150-316-0565 Basis of Depreciable Assets Moved into Oregon.
150-316-0575 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions.
Division 317 Corporation Excise Tax
150-317-0300 Research Tax Credit: Alternative Computation.
150-317-0310 Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes.
150-317-0370 Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method.
150-317-0460 Limitation on Oregon Net Loss Deduction.
150-317-0600 Limitations on Deduction of Group Losses.
150-317-0660 Computation of Taxable Income; Excess Loss Accounts
.
Division 321 Timber Taxes
150-321-0210 Forestland Classification.
Division 323 Cigarette Taxes
150-323-0290 Civil Penalties for Violation of Cigarette Tax Provisions.
150-323-0300 Civil Penalties for Violation of Cigarette Tax Stamping Provisions.
150-323-0420 Civil Penalties for Violation of Other Tobacco Products Tax.
150-323-0430 Civil Penalties for Failure to Pay Other Tobacco Products Tax.
Division 457 Urban Renewal
150-457-0450 Distribution of Remaining Tax Increment Funds 

Proposed and temporary rules

Visit our administrative rule notices webpage for more information.