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Department of Revenue

Oregon Tax Law Resources
Oregon Revised Statutes (ORS)
• Oregon Revised Statutes on Legislative Counsel website
 
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Prior year Oregon laws
2005 | 2003 | 2001 | 1999

Oregon Admin. Rules (OAR)
• Revenue OARs with tables and formulas on Oregon.gov/DOR
• Revenue OARs on Secretary of State (SOS) website
 
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Other Resources
• Other states' taxing agencies


Federal Resources
• IRS Tax Code, Regulations, and Official Guidance (IRS)
• Internal Revenue Code—IRC
• US Code
• Prior year US Code 2001-06
• Prior year US Code search 1994 and 2000

• Code of Federal Regulations
• Prior year Federal Regulations search
• Full text of Federal Regulations 1996-present
• US Supreme Court cases
• Library of Congress (THOMAS)

Common Revenue Chapters
Personal income/business
Chapter 18—Judgments, executions, and garnishments* OAR ORS
Chapter 118—Inheritance tax* OAR ORS
Chapter 305—General administration of Revenue laws* OAR ORS
Chapter 310—Tax reduction programs* OAR ORS
Chapter 314—Income tax* OAR ORS
Chapter 315—Personal income tax credits* OAR ORS
Chapter 316—Personal income tax* OAR ORS
Chapter 317—Corporation excise tax* OAR ORS
Chapter 318—Corporate income tax OAR ORS
Chapter 320—Privilege tax OAR ORS
Chapter 323—Cigarette taxes OAR ORS

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

* Contains additional formatting, including tables and formulas. See our permanant rules section for the complete rule.