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Oregon tax law resources

Below are the most commonly used Oregon Revised Statutes (ORS) chapters with links to their location on the Oregon Legislature website. Next to each ORS is their corresponding Oregon Administrative Rules (OAR) with links to their location on the Secretary of State (SOS) website.


​Personal income/business ​ ​ ​
​Chapter 18 ​Judgments, execution and garnishments ​ORS ​OAR
​Chapter 118 ​Estate tax ​ORS ​OAR
​Chapter 305 ​General administration of Revenue laws; Appeals ​ORS ​OAR
​Chapter 310
 ​Tax reduction programs ​ORS ​OAR
​Chapter 314 ​Income tax ​ORS ​OAR
Chapter 315​ ​Personal and corporate tax credits ​ORS ​OAR
​Chapter 316
 ​Personal income tax
 ​ORS ​OAR
​Chapter 317 ​Corporation excise tax
 ​ORS ​OAR
​Chapter 318
 ​Corporate income tax ​ORS ​OAR​
​Chapter 320
 ​Miscellaneous taxes ​ORS ​OAR
​Chapter 323
 ​Cigarette and tobacco products ​ORS ​OAR
 
​Property tax ​ ​ ​
​Chapter 92 ​Subdivisions and partitions ​ORS ​
​Chapter 192 ​Public records ​ORS ​OAR
​Chapter 198 ​Special districts ​ORS ​OAR
​Chapter 280 ​Local budget ​ORS ​OAR​
​Chapter 285B ​Enterprise zones ​ORS ​OAR​
​Chapter 285C ​Enterprise zones
 ​ORS ​OAR​
​Chapter 294 ​Local budget ​ORS ​OAR
​Chapter 305 ​General administration of Revenue laws; Appeals
 ​ORS ​OAR
​Chapter 306 ​Supervision of property ​ORS ​OAR​​
​Chapter 307 ​Property subject to taxation ​ORS ​OAR
​Chapter 308 ​Assessment of property for taxation ​ORS ​OAR​​
​Chapter 308A ​Land special assessments ORS​ ​OAR​
​Chapter 309 ​Equalization of property taxes
 ​ORS ​OAR
​Chapter 310 ​Levy of property tax ORS​ ​OAR
​Chapter 311 ​Collection of property taxes ​ORS ​OAR​​
​Chapter 312 ​Foreclosure of property tax liens ​ORS ​OAR
​Chapter 321
 ​Timber taxes ​ORS ​OAR​​
​Chapter 457 ​Urban renewal ​ORS ​OAR
 


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