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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​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.​​


​​December ​15, 2021 Public Hearing:​

​​Personal Income Tax​​

​150-3​0​5-0481

​Tax Professional Data Security Breach with Information Unavailable

​​Link to Statement of Need, Fiscal Impact and Draft Rule Language​​ ​ ​​​

​150-314-0205​
​Substantial Understatement Penalty (SUP)
Link to Statement of Need, Fiscal Impact and Draft Rule Language

​​​

Publi​c Announcements: 

​Administrative Rules - Remote Public Hearing ​

​​December 15, 2021 ​​- 9:00 AM​

​​
​SPECIAL INSTRUCTIONS:
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​​https://www.zoomgov.com/j/1616126886​​
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Meeting ID: 161 612 6886
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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 to participate in the public hearing on November 1​8, 2021, should make a request as soon as possible but no later than 48 hours before the scheduled hearing. Please contact rulescoordinator.dor@oregon.gov if you have questions or need an accommodation.