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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.

Temporary r​ules

Corporate Activity Tax

Temporary Administrative Order-CAT June 5, 2020

150-317-1500 Temporary Rule-Good Faith Effort

Special Programs Administration

Temporary Administrative Order-Location of Amusement Devices

150-320-0012 Temporary Rule-Location of Amusement Device

Personal Income Tax

Temporary Administrative Order-Signature Gathering Period.pdf​

150-305-0396 Signature Gathering Period​

Temporary Administrative Order-Penalty for Dishonored Checks​

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

Permanent r​ules

Corporate Activity Tax

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

Permanent Administrative Order-CAT July 29, 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​

Permanent Administrative Order-CAT June 28, 2020​

150-317-1000 Definition of Commercial Activity​​​

150-317-1010 Substantial Nexus Guidelines for Corporate Activity Tax

150-317-1020 Factors Used in Determining Whether a Group of Persons Forms a Unitary Group

150-317-1025 Corporate Activity Tax Unitary Groups with Non-U.S. Members-Reporting Requirements

150-317-1030 Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property

150-317-1040 Sourcing Commercial Activity Other Than Sales of Tangible Personal Property in This State

150-317-1100 Agent Exclusion​

​150-317-1120 Definition of Single-Family Residential Construction

150-317-1130 Property Brought into Oregon

150-317-1150 Retail Sale of Groceries Exclusion

150-317-1200 Cost Input or Labor Cost Subtraction

150-317-1220 Employee Compensation Labor C​ost Subtraction​​

150-317-1300 Estimated Tax When Estimated Payments Are Required

150-317-1310 Estimated Tax Payments Delinquent or Underestimated Payment or Both, Constitutes Underpayment

150-317-1320 Estimated Tax Unitary Groups and Apportioned Returns

150-317-1330 Extension of Time to File​

150-317-1410 Motor Vehicle Resale Certificate Documentation Required​​​​

Personal Income Tax

Notice of Rulemaking Hearing-PIT June 1, 2020

150-315-0180 Oregon Tax Credit Auctions




Send written comments​ to:

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

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

Public hearing

Conference Call
Date: June 23, 2020
Time: 9-11 a.m.
Phone: 541-465-2805; PIN 234470

If you wish to testify at the hearing, you will need to register before it begins. Registration starts at 8:45 a.m. on May 26, 2020 on the conference call line. 

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 on May 26, 2020, should make a request as soon as possible but no later than 48 hours before the scheduled hearing. Please contact the rules coordinator at Rulescoordinator.Dor@oregon.gov if you have questions or are requesting an accommodation.​ ​​