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.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.

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

Conference Call
Date: October 27, 2020
Time: 9 to 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 October 27​, 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 October 27, 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.​ ​​