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.

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

Corporate Tax

Vehicle Use Tax

Permanent​​ rules


Corporate Tax

Heavy Equipment ​Rental Tax

Interest rates

​​​Lodging Tax


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

November 27, 2018
9 to 11 a.m.
Fishbowl Conference Room, Revenue Building
955 Center St NE
Salem OR 97301