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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​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.​

Notices of Proposed Ru​​lemaking

Business Division: Statement of Need and Fi​scal Impact; draft rules for: 

150-305-0360 Lodging Tax References

150-320-0365 Administration of Local Lod​ging Tax

Corporate Activity Tax: Statement of Need and Fiscal Impact​; draft rules for: 

150-317-1060 Definition of Insurers' Gross Premiums Receipts

150-305-0068 Discretionary Penalty Waivers

150-317-1020 Factors Used in Determining Whether a Group of Persons are Engaged in a Unitary Business and Filing Requirements for Unitary Groups - Amending to address members election for multiple unitary groups

150-314-0169 Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards

Corporate Activity Tax: Statement of Need and Fiscal Impact; draft rules for:

150-317-1080 Sourcing of Transportation Services: Rail Carrier Transportation

Personal Tax and Compliance: Statement of Need and Fiscal Impact; draft rules for:

150-316-0284 Withholding Penalty

150-316-0290 Procedure of Correcting the Filing of Withholding Certificates

150-316-0640 Severance Pay​

Temporary r​ules

​​Administration of Revenue Laws—Multistate Tax Compact​

Temporary Administrative Order-COVID-affected businesses​

Temporary Administrative Order-Administration of local lodging taxes

​​Corporation Excise Tax Act of 1929: Rules and General Provisions

Temporary Administrative Order-Corporate Activity Tax - insurance premiums receipts

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Phone: 503-949-9285

Public Heari​​ng

A public hearing will be held for the rules posted under Notices of Proposed Rulemaking at 9 a.m. May 25, 2021.

Remote Hearing - Video/Conference Call
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