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Administrative rules process
Why do we write administrative rules?
The Department of Revenue writes administrative rules to:
  • Reflect statute changes as a result of bills passed in regular or special legislative sessions,
  • Reflect Oregon Tax Court or Oregon Supreme Court decisions, and
  • Reflect or clarify current department practice(s).

When are administrative rules written?

The department has a semi-annual internal process for writing and reviewing rules. Administrative rule hearings are held in June and November each year. Sometimes individual rules may be heard at other times during the year. Notice to interested parties is given prior to any public hearing held by the department for administrative rules.
Oregon law requires the department to notify people on our mailing lists of our periodic review process. The department considers all comments made during the periodic review, or any other time throughout the year, during the semi-annual review process.


How can I suggest administrative rule changes or ask questions about the rules?
Contact the Department of Revenue’s Administrative Rules Coordinator at rulescoordinator.dor@oregon.gov


How can I get on the department’s mailing list or change my mailing list address?
Send an e-mail to rulescoordinator.dor@oregon.gov or call 503-947-2099. Be sure to indicate which tax program(s) you are interested in.