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.
||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.
150-118-0050 Apportionment of Tax.
||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.
150-198-0900 Assets of Dissolved Districts.
||City Boundary Changes; Mergers; Consolidation; Withdrawals|
150-222-0110 Calculating Phase-in City Tax Rates.
150-280-0010 Calculating the Estimated Dollar Weighted Life for Local Option Taxes.
||General Administration of Revenue Laws; Appeals|
150-305-0304 Certificate of Compliance With Oregon Tax Laws.
||Property Subject to Taxation|
150-307-0100 Strategic Investment Program.
||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.
||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.
||Elderly Rental Assistance Program|
150-310-0560 Limitation of Losses in Computing Household Income.
||Collection of Property Taxes|
150-311-0100 Applying Offsets to Ad Valorem Tax Levies.
150-311-0800 Calculation of Interest on Refund.
||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.
||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.
150-315-0082 Dependent Care Assistance Credit.
150-315-0090 Dependent Care Facility Credit.
150-315-0144 Pollution Control Facilities: Computation of Credit.
||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).
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.
Amount Specially Taxed Under Federal Law to Be Included in Computation
of State Taxable Income: Accumulation Distributions.
||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
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.
150-321-0210 Forestland Classification.
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.