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 rules
Administration of Revenue Laws—Multistate Tax Compact
Temporary Administrative Order-COVID-affected businesses
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
150-305-0396 Signature Gathering Period
Temporary Administrative Order-Penalty for Dishonored Checks
150-305-0160 Temporary Rule-Penalty for Dishonored Checks
Permanent rules
Corporate Activity Tax
To provide input on CAT rules, email
cat.rules.dor@oregon.gov.
Corporation Division
Notice of Proposed Rulemaking – Corporation 1, November 1, 2020
150-314-0465 Sales Factor for Interstate Broadcasters
150-317-0510 Unitary Business
Notice of Proposed Rulemaking – Corporation 2, November 1, 2020
150-305-0460 Verification of Returns, Statements, or Documents Filed Under Tax Law
Personal Income Tax
Notice of Proposed Rulemaking – Personal Income Tax 1, November 1, 2020
150-315-0005 Tax Credit Uniformity
150-305-0065 Higher Education Savings (529) and ABLE Savings Account Credit Recapture
150-315-0070 Agriculture Workforce Housing Credit
150-316-0043 Qualified Business Income Reduced Tax Rate Guidance
150-316-0137 Alimony deductions before 12/31/2018
150-316-0177 Alimony deductions before tax year 1987
150-316-0195 Alimony deductions
Notice of Proposed Rulemaking – Personal Income Tax 2, November 1, 2020
150-314-0205 Substantial Understatement Penalty
150-316-0070 Oregon Child Care Credit
150-316-0460 Requirement of Copy of Federal Return
150-316-0525 U.S. Government Interest in Retirement Accounts
150-316-0535 Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
Notice of Proposed Rulemaking – Personal Income Tax 3, November 1, 2020
150-305-0396 Signature Gathering Period
Notice of Proposed Rulemaking – Personal Income Tax 4, November 1, 2020
150-314-0733 Partnership Pays Election After Federal Centralized Partnership Audit Adjustments
Special Programs
Notice of Proposed Rulemaking – Special Programs 1, November 1, 2020
150-323-0370 Bonding Requirement
150-323-0305 Inhalant Delivery Systems
150-323-0315 Little Cigars
Notice of Proposed Rulemaking – Special Programs 2, November 1, 2020
150-320-0012 Location of Amusement Devices
Withholding Tax
Notice of Proposed Rulemaking – Withholding Tax 1, November 1, 2020
150-314-0140 Information Returns
Notice of Proposed Rulemaking – Withholding Tax 2, November 1, 2020
150-305-0140 Interest on Deficiencies and Delinquencies
150-305-0142 Interest on Refunds
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
Permanent Administrative Order – Property Tax December 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