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.​​

Notice of Proposed Rulemaking:​

​Sales Factor for Interstate Broadcasters
​Link to Statement of Need, Fiscal Impact and Draft Rule Language

​​​December ​15, 2021 Public Hearing:​

​​Personal Income Tax​​


​Tax Professional Data Security Breach with Information Unavailable

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

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

​Past Rules Advisory Committees:

​​January 18, 2022 PTD AV Exemption

January 18, 2022 ​​Meeting Recording
January 18, 2022 Meeting PowerPoint


Publi​c Announcements: 

​Rules Advisory Committee Meeting​

March 28, 2022 ​​- 12:30 PM​

Property Tax Division - determine how to recalculate the maximum assessed value of certain properties exempt from taxation.​​​

​​Join ZoomGov Meeting​​
Meeting ID: 161 698 3354
Passcode: 375863

Dial by your location
​+1 669 254 5252 US (San Jose) 
+1 669 216 1590 US (San Jose)
+1 646 828 7666 US (New York)
+1 551 285 1373 US

Find your local number: https://www.zoomgov.com/u/ao1Bp36Dq​​____________________________________________________________________

Stay up-to-d​ate

Subscribe to our em​ail list, Rev​​enue Rules, or contact us to get on our paper mailing list.
Phone: 503-949-9285

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.