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Permanent Administrative Rules
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. To locate or search all Oregon administrative rules, visit the SOS website.

See below for administrative rules that contain tables and charts not reproduced by SOS.

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

 
Chapter 18 Judgments; Execution; and Garnishment
  • 150-18.385 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support
  • 150-18.385-(A) Oregon Department of Revenue Other Agency Account Garnishments
 
Chapter 118 Estate Tax
  • 150-118.010(3) Apportionment of Tax
 
Chapter 180 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
  • 150-180.455 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
 
Chapter 198 Special Districts
  • 150-198.955(3)(a) Assets of Dissolved Districts
 
Chapter 222 City Boundary Changes; Mergers; Consolidation; Withdrawals
  • 150-222.111(3) Calculating Phase-in City Tax Rates
 
Chapter 280 Local Budget
  • 150-280.060(A) Calculating the Estimated Dollar Weighted Life for Local Option Taxes
 
Chapter 305 General Administration of Revenue Laws; Appeals
  • 150-305.385(6)-(B) Certificate of Compliance With Oregon Tax Laws
 
Chapter 307 Property Subject to Taxation
  • 150-307.110 Property Financed with Revenue Bonds and Leased to a Taxable Owner May Receive a Partial Exemption
  • 150-307.123 Strategic Investment Program
  • 150-307.405(3) Pollution Control Exemption Expiration Dates
 
Chapter 308 Assessment of Property for Taxation
  • 150-308.057 Continuing Education Requirements for Assessors and Appraisal Supervisors
  • 150-308.059-(A) Continuing Education Requirement for Nonappraisal Managers
  • 150-308.149(6) Minor Construction
  • 150-308.205-(C) Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
  • 150-308.205-(F) Measuring Functional Obsolescence in Industrial Property
  • 150-308.215(1)-(A) Real Market Value and Property Classification as Part of Assessment Roll
  • 150-308.219 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
  • 150-308.550(2)-(A) Allocation of Mobile Aircraft Property Value
 
Chapter 310 Levy of Property Tax; Tax Reduction Programs
  • 150-310.055 Adjustment of Operating Tax Rate Limitation for Gap Bonds
  • 150-310.090 Tax Rate Computation
  • 150-310.110 Joint District Apportionment Formula
 
Chapter 310 Elderly Rental Assistance Program
  • 150-310.630(8)(b)-(F) Limitation of Losses in Computing Household Income
 
Chapter 311 Collection of Property Taxes
  • 150-311.105(1)(b) Applying Offsets to Ad Valorem Tax Levies
  • 150-311.160 One-Fourth of One Percent Appeal Offset Procedure
  • 150-311.812(3) Calculation of Interest on Refund
 
Chapter 312 Foreclosure of Property Tax Liens
  • 150-312.030(1)(d) Interest Calculated to the Date of Publication
  • 150-312.030(2) Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken
  • 150-312.110 Five Percent Foreclosure Penalty
 
Chapter 314 Income Taxation Generally
  • 150-314.280-(I) Modified Factors for Carriers of Freight or Passengers: Special Rules--Airlines 
  • 150-314.280-(K) Modified Factors for Companies Engaged in Sea Transportation Service 
  • 150-314.280-(L) Modified Factors for Companies Involved in Interstate River Transportation Service 
  • 150-314.302 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
  • 150-314.306 Reduction of Tax Attributes after Discharge of Debt
  • 150-314.415(2)(f)-(A) Interest Computation--Offset 
  • 150-314.415(2)(f)-(B) Refund Offset Priority 
  • 150-314.515(2) Estimated Tax: Application of Payments
  • 150-314.525(1)-(A) Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
  • 150-314.525(1)-(B) Estimated Tax: Consolidated Return Underpayments
  • 150-314.525(5) Underpayment of Estimated Tax; First and Second Installment for Large Corporations
  • 150-314.615-(F) Apportionment for Long-Term Construction Contracts
  • 150-314.615-(G) Special Rules: Installment Sales
  • 150-314.640 Allocation of Interest and Dividends
  • 150-314.655(3) Property Factor; Averaging Property Value
  • 150-314.675 Apportionment of Net Loss
Chapter 315 Tax Credits
  • 150-315.204-(B) Dependent Care Assistance Credit
  • 150-315.208 Dependent Care Facility Credit
  • 150-315.304(2) Pollution Control Facilities: Computation of Credit
 
Chapter 316 Personal Income Tax
  • 150-316.007 Oregon Net Operating Losses--Treatment Before 1985
  • 150-316.048 Taxable Income of Resident
  • 150-316.078 Oregon Child Care Credit
  • 150-316.109 Credit for the Gain on the Sale of a Residence Taxed by Another State
  • 150-316.117-(A) Proration of Income and Deductions for Nonresidents and Part-Year Residents
  • 150-316.124(2) Nonresident Partners: Guaranteed Payments
  • 150-316.130(2)(c)-(A) Alimony Deduction--for Part-year and Nonresidents
  • 150-316.193 Voluntary Withholding for Retired Members of the Uniformed Services
  • 150-316.197(1)(a)-(B) Withholding: Payment Due Dates
  • 150-316.298 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
  • 150-316.362(1)(c) Oregon Multiple Funeral Trust Tax Return
  • 150-316.567 Allocation of Joint Estimated Tax Payments
  • 150-316.680-(A) Oregon Lottery Winnings and Losses
  • 150-316.680(1)(a) U.S. Government Obligations
  • 150-316.680(2)(a) Addition for Original Issue Discount (OID)
  • 150-316.680(2)(c) Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
  • 150-316.681 U.S. Government Interest in Retirement Accounts
  • 150-316.685(1) Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
  • 150-316.695(1)(c)-(A) Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
  • 150-316.707(1)-(A) Basis of Depreciable Assets Moved into Oregon
  • 150-316.737 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
  • 150-316.789 Time Limitations Affected by Desert Storm
 
Chapter 317 Corporation Excise Tax
  • 150-317.154 Research Tax Credit: Alternative Computation 
  • 150-317.259-(A) Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
  • 150-317.310(2) Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method
  • 150-317.476(4) Limitation on Oregon Net Loss Deduction
  • 150-317.713 Limitations on Deduction of Group Losses
  • 150-317.720 Computation of Taxable Income; Excess Loss Accounts
 
Chapter 321 Timber Taxes
  • 150-321.207(1) Forestland Valuation Rule
  • 150-321.257(3) Forestland Classification
 
Chapter 323 Cigarette Taxes
  • 150-323.480(1)-(A) Civil Penalties for Violation of Cigarette Tax Provisions
  • 150-323.480(1)-(B) Civil Penalties for Violation of Cigarette Tax Stamping Provisions
  • 150-323.630-(A) Civil Penalties for Violation of Other Tobacco Products Tax
  • 150-323.630-(B) Civil Penalties for Failure to Pay Other Tobacco Products Tax
 
Chapter 457 Urban Renewal
  • 150-457.450 Distribution of Remaining Tax Increment Funds