About Us

​​​​​​​​​​​​​​​​​​​​​​​​​​Access department rules via the Oregon Administrative Rules Database (OARD)​.​

Important note

We renumbered our administrative rules—effective September 1, 2016—to meet the requirements of the Secretary of State Archives Division's new Oregon Administrative Rules database. You can match old rule numbers to new rule numbers using our index.

Permanent r​ules

Corporate Activity Tax

​To provide input on CAT rules, email cat.rules.dor@oregon.gov.

Notice of Extended Time for Public Comment on Proposed Rulemaking​​

Temporary Administrative Order-CAT June 5, 2020

150-317-1500 Temporary Rule-Good Faith Effort

Notice of Rulemaking Hearing-CAT June 1, 2020

150-317-1050 Sourcing of Commercial Activity for Financial Institutions in This State

150-317-1140 Wholesale Sale of Groceries Exclusion

150-317-1160 Farmer's Sales to Agricultural Cooperatives

150-317-1400 Determining Property Resold Out of State and Methods of Determining

Personal Income Tax

Notice of Rulemaking Hearing-PIT June 1, 2020

150-315-0180 Oregon Tax Credit Auctions

Temporary Administrative Order-Penalty for Dishonored Checks

150-305-0160 Penalty for Dishonored Checks​​​

Send written comments​ to:

Agency Rules Coordinator
Director's Office
Oregon Department of Revenue
955 Center St NE
Sa​lem OR 97301
Email: rulescoordinator.dor@oregon.gov

Stay up-to-date

Subscribe to our email list, Revenue Rules, or contact us to get on our paper mailing list.
Phone: 503-945-8074.

Public hearing

A public hearing was held June 23, 2020. However, we are extending the time for which we will accept public comment on the following proposed rule to July 14, 2020: 150-317-1160 Farmer Sales to Agricultural Cooperative.

You may send comments to the rules coordinator by e-mail or fax until 5 p.m. July 14, 2020. Comments received after 5 p.m. that day will not be considered.

​​​In compliance with the Americans with Disabilities Act, this information is available in alternative formats upon request. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures in order to participate in the public hearing, should make a request as soon as possible but no later than 48 hours before the scheduled hearing.​