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Administrative rules

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

Temporary r​ules

​​Administration of Revenue Laws—Multistate Tax Compact​

Temporary Administrative Order-COVID-affected businesses​

Temporary Administrative Order-Administration of local lodging taxes

​​Corporation Excise Tax Act of 1929: Rules and General Provisions

Temporary Administrative Order-Corporate Activity Tax - insurance premiums receipts

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Phone: 503-949-9285

Public announcement

​​The Department of Revenue will be holding a virtual rules advisory committee (RAC) meeting from 9 to 11 a.m. April 13. The RAC will help develop an Oregon Administrative Rule about sourcing receipts for railroad carriers for the Corporate Activity Tax program. Learn more​.