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Administrative Rulemaking

Access department rules via the Oregon Administrative Rules Database (OARD).

Rule Advisory Committees

OAR 150-317-0010 - Criminal Fine Accounts (RAC June 4, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting June 4, 2026, and June 25, 2026. The RAC will recommend specific amendments for the Department of Revenue (DOR) to consider related to Oregon Administrative Rule (OAR) 150-317-0010 Criminal Fine Account Distribution. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov

 

RAC meeting on June 4, 2026, from 9 AM to 11:00 AM.
ZoomGov Meeting

Join: https://www.zoomgov.com/j/1653583172
Meeting ID: 165 358 3172
Passcode: 848775​

CANCELLED: RAC meeting on June 25, 2026, from 9 AM to 11 AM.

OAR 150-317-1023 Designated Reporting Entity (RAC July 30, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting July 30, 2026. The RAC will recommend specific amendments for the Department of Revenue (DOR) to consider related to Oregon Administrative Rules. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov

The RAC meetings will be virtual via Teams as follows:

Thursday, July 30, 2026, 9:00 a.m. to 11:00 a.m.

  • OAR 150-317-1023 Designated Reporting Entity
  • OAR 150-317-1310 Estimated tax Payments Delinquent or Underestimated Payment or both Constitutes Underpayment

 
Microsoft Teams meeting Join: https://teams.microsoft.com/meet/219660040745509?p=iKHiGC11JnsxNnR8vm

Meeting ID: 219 660 040 745 509
Passcode: hM6Wv3pw​


OAR 150-317-1310 - Estimated Tax Payments Delinquent or Underestimated Payment or both Constitutes Underpayment (RAC July 30, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting July 30, 2026. The RAC will recommend specific amendments for the Department of Revenue (DOR) to consider related to Oregon Administrative Rules. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov

The RAC meetings will be virtual via Teams as follows:

Thursday, July 30, 2026, 9:00 a.m. to 11:00 a.m.

  • OAR 150-317-1023 Designated Reporting Entity
  • OAR 150-317-1310 Estimated tax Payments Delinquent or Underestimated Payment or both Constitutes Underpayment

 
Microsoft Teams meeting Join: https://teams.microsoft.com/meet/219660040745509?p=iKHiGC11JnsxNnR8vm

Meeting ID: 219 660 040 745 509
Passcode: hM6Wv3pw​


OAR 150-317-1200 Cost Inputs or Labor Cost Subtraction (RAC August 13, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting August 13, 2026. The RAC will recommend specific amendments for the Department of Revenue (DOR) to consider related to Oregon Administrative Rules. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov.

The RAC meetings will be virtual via Teams as follows:

Thursday, August 13, 2026, 9:00 a.m. to 11:00 a.m.

  • OAR 150-317-1200 Cost Inputs or Labor cost Subtraction
  • OAR 150-317-1500 Good faith effort

Join the Microsoft Teams meeting

Meeting ID: 230 007 519 338 17

Passcode: LG7ue3kq​

OAR 150-317-1500 Good Faith Effort (RAC August 13, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting August 13, 2026. The RAC will recommend specific amendments for the Department of Revenue (DOR) to consider related to Oregon Administrative Rules. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov.

The RAC meetings will be virtual via Teams as follows:

Thursday, August 13, 2026, 9:00 a.m. to 11:00 a.m.

  • OAR 150-317-1200 Cost Inputs or Labor cost Subtraction​​

  • OAR 150-317-1500 Good faith effort​

Join the Microsoft Teams meeting

Meeting ID: 230 007 519 338 17
Passcode: LG7ue3kq​

New Corporate Activity Tax (CAT) related to penalties (RAC August 27, 2026)

The Oregon Department of Revenue is holding a Rules Advisory Committee (RAC) meeting on August 27, 2026 to adopt a new Oregon Administrative Rule for the Corporate Activity Tax (CAT) related to penalties. The RAC is an important part of the rule adoption process and ensures that affected individuals and organizations can provide input and suggestions. For information, contact at Maribel.luna@dor.oregon.gov

The RAC meeting will be virtual via Teams as follows:

Thursday, August 27, 2026, 9:00 a.m. to 11:00 a.m.

Microsoft Teams meeting

Join Meeting​

Meeting ID: 217 346 446 545 769
Passcode: we67sf2o

Additional meetings may be scheduled and posted here if needed.


OAR 150-305-0302 - Contracts Requiring Certificate of Compliance with Oregon Tax Laws (RAC September 14, 2026)

The Oregon Depart​ment of Revenue will conduct a Rules Advisory Committee (RAC) meeting about amending Oregon Administrative Rules.

House Bill 4016 (2026) requires that state contracts with a value greater than $250,000 involve a tax compliance check for the provider and any owner with 20 percent or more interest in the provider. The current rules for tax compliance checks need to be updated to align with the new requirements and to remove unnecessary provisions. 

DOR asks interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how the rules should be drafted to implement and administer these programs. If you have any questions, please contact Robert.Oakes@dor.oregon.gov. ​

The RAC meeting will be 10-11 a.m., September 14, 2026. 

Microsoft Teams meeting  

Join: https://teams.microsoft.com/meet/214156327930286?p=AMRrqvX0FoN5nGWGFr  

Meeting ID: 214 156 327 930 286  

Passcode: T5xC7dV7  

Need help? | System reference  

Dial in by phone  

+1 503-446-4951,,430001209# United States, Portland  

Find a local number  

Phone conference ID: 430 001 209# ​



OAR 150-305-0304 - Certificate of Compliance with Oregon Tax Laws (RAC September 14, 2026)

The Oregon Depart​ment of Revenue will conduct a Rules Advisory Committee (RAC) meeting about amending Oregon Administrative Rules.

House Bill 4016 (2026) requires that state contracts with a value greater than $250,000 involve a tax compliance check for the provider and any owner with 20 percent or more interest in the provider. The current rules for tax compliance checks need to be updated to align with the new requirements and to remove unnecessary provisions. 

DOR asks interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how the rules should be drafted to implement and administer these programs. If you have any questions, please contact Robert.Oakes@dor.oregon.gov. ​

The RAC meeting will be 10-11 a.m., September 14, 2026. 

Microsoft Teams meeting  

Join: https://teams.microsoft.com/meet/214156327930286?p=AMRrqvX0FoN5nGWGFr  

Meeting ID: 214 156 327 930 286  

Passcode: T5xC7dV7  

Need help? | System reference  

Dial in by phone  

+1 503-446-4951,,430001209# United States, Portland  

Find a local number  

Phone conference ID: 430 001 209# ​


​

OAR 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws (RAC September 14, 2026)

The Oregon Depart​ment of Revenue will conduct a Rules Advisory Committee (RAC) meeting about repealing Oregon Administrative Rules.

House Bill 4016 (2026) requires that state contracts with a value greater than $250,000 involve a tax compliance check for the provider and any owner with 20 percent or more interest in the provider. The current rules for tax compliance checks need to be updated to align with the new requirements and to remove unnecessary provisions. 

DOR asks interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how the rules should be drafted to implement and administer these programs. If you have any questions, please contact Robert.Oakes@dor.oregon.gov. ​

The RAC meeting will be 10-11 a.m., September 14, 2026. 

Microsoft Teams meeting  

Join: https://teams.microsoft.com/meet/214156327930286?p=AMRrqvX0FoN5nGWGFr  

Meeting ID: 214 156 327 930 286  

Passcode: T5xC7dV7  

Need help? | System reference  

Dial in by phone  

+1 503-446-4951,,430001209# United States, Portland  

Find a local number  

Phone conference ID: 430 001 209# ​


​

OAR 150-305-0308 - Annual Certification Requirement (RAC September 14, 2026)

The Oregon Depart​ment of Revenue will conduct a Rules Advisory Committee (RAC) meeting about repealing Oregon Administrative Rules.

House Bill 4016 (2026) requires that state contracts with a value greater than $250,000 involve a tax compliance check for the provider and any owner with 20 percent or more interest in the provider. The current rules for tax compliance checks need to be updated to align with the new requirements and to remove unnecessary provisions. 

DOR asks interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how the rules should be drafted to implement and administer these programs. If you have any questions, please contact Robert.Oakes@dor.oregon.gov. ​

The RAC meeting will be 10-11 a.m., September 14, 2026. 

Microsoft Teams meeting  

Join: https://teams.microsoft.com/meet/214156327930286?p=AMRrqvX0FoN5nGWGFr  

Meeting ID: 214 156 327 930 286  

Passcode: T5xC7dV7  

Need help? | System reference  

Dial in by phone  

+1 503-446-4951,,430001209# United States, Portland  

Find a local number  

Phone conference ID: 430 001 209# ​


​

Proposed Rules

Adopted Rules

The Oregon Department of Revenue (DOR) adopted a new administrative rule the defines farm machinery and equipment used for "dairying."

Current Status: OAR 150-307-0465 was effective July 16, 2025.

Notice of Proposed Rulemaking

OAR 150-307-0465 Hearing Officer Report​

Permanent Administrative Order

​The Oregon Department of Revenue (DOR) is amended this rule to reflect changes made with the passage of House Bill 2032 (2023 Regular Session). The rule requires amendments to delete terms made obsolete and outdated materials.​

​Current Status: OAR 150-316-0009 was effective May 1, 2025​.​ 

​Notice of Public Rulemaking​

OAR 150-316-0009 Hearing Officer Report.pdf​​​

Permanent Administrative Order​​​​​​

The Oregon Department of Revenue (DOR) is amended this rule to reflect changes made with passage of HB 4111 (2024 Regular Session). The rule requires amendments to be consistent with statute language and replace existing examples, which are now outdated.

​Current Status: OAR 150-307-0460 was effective July 16, 2025.

Notice of Public Rulemaking

OAR 150-307-0460 Hearing Officer Report.pdf​

Permanent Administrative Order​​​​

The Oregon Department of Revenue (DOR) adopted a new rule administrative rule about public audio/video recording. 

Current Status: OAR 150-276-0030 was effective August 14, 2025.

Notice of Proposed Rulem​aking​​

OAR 150-276-0030 Hearing Officer Report.pdf

Permanent​ Administrative Order​​

The Oregon Department of Revenue (DOR) amended this rule to allow applicants of the Agricultural Employer Overtime Tax Credit to appeal.

Current Status:​ OAR 150-315-0071 was effective October 2, 2025.

​Notice of Public Rule​making

OAR 150-315-0071 Hearing Officer Report - Coming soon

Permanent Administrative Order​​

​​The Oregon Department of Revenue (DOR) amended this rule so as to not exceed statutory requirements.

Current Status: OAR 150-309-0110 was effective October 1, 2025.​

​Notice of Public Rulemaking

OAR 150-309-0110 Hearing Officer Report - Coming soon

Permanent Administrative Order​
​

The Oregon Department of Revenue (DOR) initiated a rulemaking process about developing Oregon Administrative Rules to implement new tax deductions.​

Current Status: ​OAR 150-316-0135 amendments are effective as of​ January 1, 2026. 

​Notice of Public Rulemaking
Hearing Officer's Report​
Permanent Administrative Order REV 12-2025

The Oregon Department of Revenue (DOR) initiated a rulemaking process about developing Oregon Administrative Rules to implement new tax deductions.​

Current Status: ​OAR 150-316-0136 amendments are effective as of January 1, 2026.

​Notice of Public Rulemaking
Hearing Officer's Report
Permanent Administrative Order REV 12-2025


The Oregon Department of Revenue (DOR) initiated a rulemaking process to update annual interest rates charged on deficiencies and delinquencies.

Current Status: OAR 150-305-0140 amendments are effective as of January 1, 2026. 

​Notice of Proposed Rulemaking
​Hearing Officer's Report
Permanent Administrative Order REV 9-2025

The Oregon Department of Revenue (DOR) initiated a rulemaking process to update annual interest rates paid by the department for tax refunds.

Current Status: OAR 150-305-0140 amendments are effective as of January 1, 2026. 

​Notice of Proposed Rulemaking​
Hearing Officer's Report
Permanent Administrative Order REV 9-2025



​The Or​egon Dep​artment of Revenue (DOR) has initiated a rulemaking process​ to amend OAR 150-317-1015 which provides guidance for corporate activity taxpayers needin​g to file short tax period returns for the corporate activity tax.

Current Status: OAR 150-317-1015 will be noticed in the March 2026 Oregon Bulletin. A remote public hearing will be held Tuesday, March 24, 2026 at 9:00AM.

Join by video: https://www.zoomgov.com/j/1619972083 
Meeting ID: 161 997 2083
Passcode: 909833

Join by phone: +1-669-254-5252
Meeting ID: 161 997 2083
Passcode: 909833

The last date and time to offer comment to DOR for this rule is March 24, 2026 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency.

The department held a Rules Advisory Committee (RAC) meeting on October 21, 2025.

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-323-0500 to reflect HB 3940 (2025).

Current Status: OAR 150-323-0307 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.​​​​

​Notice of Proposed Rulemaking

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to adopt OAR 150-323-0307 to provide guidance on reporting the tobacco tax on oral nicotine products to retailers and tobacco distributors for untaxed inventory on or after January 1, 2026.

Current Status: OAR 150-323-0307 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.​​​

​Notice of Proposed Rulemaking

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-118-0115 to reflect HB 3630 (2025) and SB 468 (2025).

Current Status: OAR 150-118-0115 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Monday, November 17, 2025 at 10:00AM.​​

Notice of Proposed Rulemaking

Date and Time:

November 17, 2025 at 10:00am

Join meeting by video with this zoom link.
Meeting ID: 160 855 1811
Passcode: 058472

Join by phone: +1-669-254-5252
Meeting ID: 160 855 1811

The last date and time to offer comment to DOR for this rule is November 17, 2025 at 5:00pm

All comments received regarding this rule will be posted on this site for public transparency. ​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-305-0450.

Current Status: DOR will hold a virtual public hearing on June 1, 2026 at 10am. Meeting details can be found below or in the notice filing receipt.

150-305-0450 NoticeFilingReceipt 04302026.pdf

Join by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 281 706 150 48
Passcode: fP9QN2gW

​Join by phone: 503-446-4951
Conference ID: 589 383 598#

If you wish to testify at a hearing, please join the meeting 15 minutes prior to the start time or email Rulescoordinator.DOR@dor.oregon.gov in advance of the hearing to register. The hearing will close at 15 minutes after the scheduled start time if no one registers to testify. 

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-316-0181 to reflect Federal H.R. 1 (2025).

Current Status: DOR will hold a virtual public hearing on June 1, 2026 at 10am. Meeting details can be found below or in the notice filing receipt.

150-316-0181 NoticeFilingReceipt 04302026.pdf

​Join by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 281 706 150 48
Passcode: fP9QN2gW

​Join by phone: 503-446-4951
Conference ID: 589 383 598#

If you wish to testify at a hearing, please join the meeting 15 minutes prior to the start time or email Rulescoordinator.DOR@dor.oregon.gov in advance of the hearing to register. The hearing will close at 15 minutes after the scheduled start time if no one registers to testify. 

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-314-0205.

Current Status: DOR will hold a virtual public hearing on June 1, 2026 at 10am. Meeting details can be found below or in the notice filing receipt.
​
150-314-0205 NoticeFilingReceipt 04302026.pdf

​Join by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 281 706 150 48
Passcode: fP9QN2gW

​Join by phone: 503-446-4951
Conference ID: 589 383 598#

If you wish to testify at a hearing, please join the meeting 15 minutes prior to the start time or email Rulescoordinator.DOR@dor.oregon.gov in advance of the hearing to register. The hearing will close at 15 minutes after the scheduled start time if no one registers to testify. 

The Oregon Department of Revenue (DOR) initiated a rulemaking process to repeal OAR 150-358-0500.

Current Status: DOR repealed OAR 150-358-0500 Determining Value of Historic Property Qualified for Special Assessment effective September 1, 2026.

Notice of Proposed Rulemaking for OAR 150-358-0500
Permanent Administrative Order for OAR 150-358-0500


2026 Rulemaking Planning Calendar​

September - Rule Advisory Committees

  • ​OAR 150-305-0302 Contracts Requiring Certificate of Compliance with Oregon Tax Laws​
  • OAR 150-305-0304 Cetificate of Compliance with Oregon Tax Laws
  • OAR 150-305-0306 Circumstances Not in Violance of Oregon Tax Laws
  • OAR 150-305-0308 Annual Certification Requirement
  • OAR 150-308-0310 Real Market Value and Property Classification as Part of Assessment Roll

October/November - Anticipated Notices of Rulemaking

November/December - Anticipated Public Rulemaking Hearings

January 2027 - Anticipated Permanent Filings

Updated: September 9, 2026

Contact us

Phone: 503-509-9787

Phone Hours: Monday – Friday 8 a.m. to 5 p.m. 

Phone lines are closed on holidays.

TTY: We accept all relay calls.

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Email: rulescoordinator.dor@dor.oregon.gov

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