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Administrative Rulemaking

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

Proposed Rules

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. 

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: https://www.zoomgov.com/j/1608551811​
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. ​​

2026 Rulemaking Planning Calendar

May - Notices of Rulemaking

  • OAR 150-305-0450 Depositing Refunds into 529 Savings Account
  • OAR 150-316-0181 Moving Expense Deduction - for Part-year and Nonresidents
  • OAR 150-314-0205 Substantial Understatement Penalty

June - Public Rulemaking Hearings

  • OAR 150-305-0450 Depositing Refunds into 529 Savings Account
  • OAR 150-316-0181 Moving Expense Deduction - for Part-year and Nonresidents
  • OAR 150-314-0205 Substantial Understatement Penalty

July - Anticipated Permanent Filings

  • OAR 150-305-0450 Depositing Refunds into 529 Savings Account
  • OAR 150-316-0181 Moving Expense Deduction - for Part-year and Nonresidents
  • OAR 150-314-0205 Substantial Understatement Penalty

October/November - Anticipate Notices of Rulemaking

November/December - Anticipate Public Rulemaking Hearings

January 2027 - Anticipate Permanent Filings

Updated: May 13, 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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