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

Notices of Proposed Rulemaking:​​



November 17​​, 2022​ Public Hearing​ ​- 10:00 am

​​ZoomGov Meeting
Join by video: https://www.zoomgov.com/j/1602673854
Join by phone: 1-551-285-1373
Meeting ID: 160 267 2854

Passcode​: 030839

​Interest Rates
​150-305-0140
Interest on Deficiencies and Delinquencies


Notice of Proposed
Rulemaking
​​​​​
​150-305-0142
Interest on Refunds

​​​Psilocybin
​150-475-​​4010

​Psilocybin Tax: Payment Due Dates







Notice of Proposed Rulemaking​​​​​​​​
​ ​ ​ ​ ​

​150-475-4020

​Psilocybin Tax: Filing Extension
​150-475-4030
​Psilocybin Tax: Registration of Service Centers

​150-475-4040

​Psilocybin Tax: Liability for Unpaid Psilocybin Tax
​150-475-4050

​Psilocybin Tax: Model Recordkeeping
​150-475-4060

​Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients
​150-475-4080
​Psilocybin Tax: Psilocybin Service Center Receipt Requirements



November 29​​, 2022​ Public Hearing​ ​- 10:00 am

Microsoft Teams Meeting
Join by video: https://www.microsoft.com/microsoft-teams/join-a-meeting
Meeting ID: 269 732 961 892

Passcode​: zGZkYD

Join by phone: 503-446-4951
Phone Conference ID: 651 944 49#

Personal Income Tax - ​Cha​ritable Checkoff​ ​
​150-305-0380

Application and Signature
Due Dates







Notice of Proposed Rulemaking​​​​
​150-305-0390

​Certification of Nonprofit​
Entities for Instruction Listing
​150-305-0392

​Definitions of the Terms 
"Affiliated" and "Central Office"
​150-305-0394

​Signatures Must be on Department's Form
​150-305-0396

​Signature Gathering Period
​150-305-0410
​Charitable Checkoff Financial Reporting Requirements

​150-305-0430
​Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses
​Personal Income Tax - Pass-Through Entity - Elective Tax​
​150-314-0515

​Oregon Composite Tax Return





Notice of Proposed Rulemaking​​​​​​​​
​ ​ ​ ​ ​

​150-314-0520

​Pass-through Entity Withholding Requirements
​150-314-0521
Estimated tax payments; interest on underpayment of estimated tax
​150-314-0522

Electing entities using a fiscal year
​150-316-0043

Qualified Business Income Reduced Tax Rate (QBIRTR)
​150-316-0084

​Credit for Income Taxes Paid to Another State - Computation
​Personal Income Tax - Corporations/Individuals​
​150-314-0167

​Filing Returns of Income: Extensions, Chapters 316, 317 and 318
​Notice of Proposed Rulemaking​​​​​​​​​ ​ ​ ​ ​
​Corporate Tax
​150-317-0060
​Capital Losses - Carrybacks and Carry-overs
Notice of Proposed Rulemaking​​​​​​​​


November 29​​, 2022​ Public Hearing​ ​- 11:00 am

​​ZoomGov Meeting
Join by video: https://www.zoomgov.com/j/1609432821
Join by phone: 669-254-5252
Meeting ID: 160 943 2821

Passcode​: 263807

​Collections​​ ​
​150-305-0040

Public Notification of Delinquent Taxpayers
​Notice of Proposed Rulemaking



December 1​​, 2022​ Public Hearing​ ​- 10:00 am

​​ZoomGov Meeting
Join by video: https://www.zoomgov.com/j/1603069083
Join by phone: 669-254-5252
Meeting ID: 160 306 9083

Passcode​: 079241

Prop​erty Tax​ ​
​150-308-0592
Defining Electrical Inspection for Community Solar
Notice of Proposed Rulemaking



Past Rules Advisory Committees:

Property Tax Division - ​AV Exemptions
January 18, 2022 ​​Meeting Recording

January 18, 2022 Meeting PowerPoint
​March 28, 2022 Meeting Recording

March 28, 2022 Meeting PowerPoint

May 31, 2022 Meeting Recording​
​​May 31, 2022 Meeting PowerPoint

​September 1, 2022 ​​Meeting Recording​
September 1, 2022 Meeting PowerPoint​​​​​


Property Tax Division -​ ​Community Solar Rules
​August 18, 2022 ​​Meeting Recording​

August 18, 2022 Meeting PowerP​oint​


Rule Renumbering 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.​​​

Pub​li​c​ Announcements: ​​​​



​​____________________________________________________

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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 a public hearing on 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.