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.

Temporary r​ules

​​Administration of Revenue Laws—Multistate Tax Compact​

Temporary Administrative Order-Verification of Returns, Statements, or Documents Filed Under Tax Law

​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

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.

Corporation Division

Notice of Proposed Rulemaking – Corporation 1, November 1, 2020

150-314-0465 Sales Factor for Interstate Broadcasters

150-317-0510 Unitary Business

Notice of Proposed Rulemaking – Corporation 2, November 1, 2020

150-305-0460 Verification of Returns, Statements, or Documents Filed Under Tax Law

Personal Income Tax

Notice of Proposed Rulemaking – Personal Income Tax 1, November 1, 2020

150-315-0005 Tax Credit Uniformity

150-305-0065 Higher Education Savings (529) and ABLE Savings Account Credit Recapture

150-315-0070 Agriculture Workforce Housing Credit

150-316-0043 Qualified Business Income Reduced Tax Rate Guidance

150-316-0137 Alimony deductions before 12/31/2018

150-316-0177 Alimony deductions before tax year 1987

150-316-0195 Alimony deductions

Notice of Proposed Rulemaking – Personal Income Tax 2, November 1, 2020

150-314-0205 Substantial Understatement Penalty

150-316-0070 Oregon Child Care Credit

150-316-0460 Requirement of Copy of Federal Return

150-316-0525 U.S. Government Interest in Retirement Accounts

150-316-0535 Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included

Notice of Proposed Rulemaking – Personal Income Tax 3, November 1, 2020

150-305-0396 Signature Gathering Period

Notice of Proposed Rulemaking – Personal Income Tax 4, November 1, 2020

150-314-0733 Partnership Pays Election After Federal Centralized Partnership Audit Adjustments

Special Programs

Notice of Proposed Rulemaking – Special Programs 1, November 1, 2020

150-323-0370 Bonding Requirement

150-323-0305 Inhalant Delivery Systems

150-323-0315 Little Cigars

Notice of Proposed Rulemaking – Special Programs 2, November 1, 2020

150-320-0012 Location of Amusement Devices

Withholding Tax

Notice of Proposed Rulemaking – Withholding Tax 1, November 1, 2020

150-314-0140 Information Returns

Notice of Proposed Rulemaking – Withholding Tax 2, November 1, 2020

150-305-0140 Interest on Deficiencies and Delinquencies

150-305-0142 Interest on Refunds

General Tax

Notice of Proposed Rulemaking – General Tax October 1, 2020

150-305-0140 Interest on Deficiencies and Delinquencies

150-305-0142 Interest on Refunds​​

Property Tax​

Notice of Proposed Rulemaking – Property Tax October 1, 2020

150-294-0490 Property Taxes Certified

150-311-0656 Deferral criteria when applying with a reverse mortgage

Collections Tax​

Notice of Proposed Rulemaking – Collections October 1, 2020

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
Salem OR 97301
Email: rulescoordinator.dor@oregon.gov


Stay up-to-date

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

Public hearing

Video/Conference Call
Date: November 24, 2020
Time: 9 to 11 a.m.

Video Call: Join the ZoomGov Meeting.
Phone: Dial by your location or find your local number​:​

  • 669-254-5252 (San Jose).
  • ​646-828-7666 ​(New York).

Meeting ID: 161 532 5808
Passcode: 509506​

If you wish to testify at the hearing, you will need to register before it begins. Registration starts at 8:45 a.m. on November 24, 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 November 24, 2020, should make a request as soon as possible but no later than 48 hours before the scheduled hearing. Please contact the rules c​oordinator at ​​rulescoordinator.dor@oregon.gov if you have questions or are requesting an accommodation.​ ​​