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Administrative rule notices

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.

For questions about Revenue's administrative rules:
Email: rulescoordinator.dor@oregon.gov

For questions about Archives' new database:
Email: adminrules.archives@oregon.gov 
Call: (503) 373-0701, option 2
Fax: (503) 378-4118

Temporary r​ules

​Property Tax

Property Tax Deferral–Temporary Administrative Order

150-311-0655 Deferral Criteria When Applying with a Reverse Mortgage

Permanent​​ rules

Amusement Device Tax

Notice of Rulemaking Hearing–Amusement Device Tax

150-320-0020 Tax Not Refundable

150-320-0030 Waiver of Penalty

Corporate Tax

Notice of Rulemaking Hearing–Corporate Tax

150-317-0245 Commencement of Long Term Enterprise Zone Tax Credit

150-317-0570 Different Apportionment Factors for Purposes of ORS 317.710(5)(b)

Marijuana Tax

Notice of Rulemaking Hearing–Marijuana Tax

150-475-2100 Marijuana Tax: Categorization of Product Types

Oil Tank Railroad Car Fee

Notice of Rulemaking Hearing–Oil Tank Railroad Car Fee

150-468-2001 Oil Tank Railroad Car Fee Reporting and Payment Due Date

Other Agency Accounts

Notice of Rulemaking Hearing–Other Agency Accounts

150-018-0020 Oregon Department of Revenue Other Agency Account Garnishments

150-293-0010 Assigning Delinquent Accounts

Personal Income Tax

Notice of Rulemaking Hearing–Composite Returns

150-314-0510 Definitions for Composite Tax Returns and Pass-through Entity Withholding

150-314-0515 Oregon Composite Tax Return

Notice of Rulemaking Hearing–Personal Income Tax

150-314-0205 Substantial Underpayment Penalty (SUP)

150-316-0169 Gross Income of Nonresidents; Apportionable Income

150-316-0600 Oregon Investment Advantage Apportionable Income Exemption

Property Tax (including Timber Tax)

Notice of Rulemaking Hearing–Timber Tax

150-321-0500 Procedure to Ensure Timber Tax Return Filing

State Lodging Tax

Notice of Rulemaking Hearing–State Lodging Tax

150-320-0040 State Lodging Tax

150-320-0050 State Lodging Tax Exemptions

Statewide Transit Tax

Notice of Rulemaking Hearing–Statewide Transit Tax

150-320-0520 Statewide Transit Tax: Reporting and Payment Due Dates

Withholding Tax

Notice of Rulemaking Hearing–Withholding

150-316-0234 "Withholding Statement" and "Exemption Certificate"

150-316-0257 Employer Method of Computing Withholding

150-316-0237 Employees Exempt from Withholding

150-316-0280 Exemption Status of Employees

150-316-0359 Withholding Annual Report by Employer

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Send written comments​

Agency Rules Coordinator
Director's Office
Oregon Department of Revenue
955 Center St NE
Salem 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. Please specify the tax programs you're interested in.
Phone: (503) 945-8029

Public hearing

Tuesday, November 26, 2019
9 to 11 a.m.
Room 467, Revenue Building
955 Center St NE
Salem OR 97301
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