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Administrative rules

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


Notices of Proposed Rulemaking:​

​​​June 22, 2022 Public Hearing​

150-657-0005

​​Paid Leave Oregon Contributions Payments Due Dates
​​​Noti​ce of Proposed Rulemaking
​The Oregon Department of Revenue is withdrawing the proposed rule (OAR 150-657-0005) from consideration and the public hearing scheduled for June 22 is cancelled. The Employment Department has codified a rule to establish the parameters for employers making contributions payments to the Department of Revenue for the Paid Leave Oregon program. The administrative rule the Department of Revenue is proposing would be redundant.

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For more information on making contributions payments to the Paid Leave Oregon program, you can visit the Paid Leave Oregon website (https://www.oregon.gov/employ/PFMLI/Pages/default.aspx) or the Employment Department's contributions payments rule under OAR 471-070-3030 (https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=286279).​

​​June 2, 2022 Public He​aring​​​​

​​150-307-01​80
​Burial Grounds, Cemeteries, Crematories​
​Notice of Proposed Rulemaking​
​150-309-0250

​Preparation of Sales Ration Study
​Notice of Proposed Rulemaking
​​150-311-0190

​Taxes A​dded to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interes​t​
​​Notice of Proposed Rulemaking​

​May 23, 2022 Public Hearing​​

​150-30​7-0906

​Liability for Unpaid Heavy Equipment Rental Taxes; Warrant for Collection
Notice of Proposed Rulemaking​
​150-316-0243

​Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
​​Notice of Proposed Rulemaking
​150-316-0370
​Liability for Unpaid Withholdings; Warrant for Collection
​Notice of Proposed Rulemaking
​150-320-0041

​Liability for Unpaid Lodging Taxes; Warrant for Collection
​​Notice of Proposed Rulemaking
​150-403-0011

​Liability for Unpaid Emergency Communication System (E-911) Tax; Warrant for Collection
​Notice of Proposed Rulemaking
​150-465-0041

​Liability of Unpaid Petroleum Load Fees; Warrant for Collection
​​Notice of Proposed Rulemaking
​150-475-2040
​Liability for Unpaid Marijuana Tax; Warrant for Collection
​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
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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.​​



Publi​c Announcements: ​​​​

​​

Virtual Pub​​lic He​​​aring 

June 2, 2022​ - 9 am

​ZoomGov Meeting 

Join by video: https://www.zoomgov.com/j/1​610262605 ​ 

Joi​​n by phone: 1-669-254-5252 

Meeting ID: 161 02​​​​6 2605 

Passcode: 634018​​​​​


​​​​Virtual Pu​​​blic He​​​aring 

May 23, 2022​ - 10​​ am

​ZoomGov Meeting 

Join by video: https://www.zoomgov.com/j/1​617345149 ​ 

Joi​​n by phone: 1-551-285-1373 

Meeting ID: 161 734 5149 

Passcode: 706880 




Rules Advi​​sory Committee

May 31, 2​​022​ - 1 pm

AV Exemptions​​ ​

​ZoomGov Meeting

Join by video: ​ https://www.zoomgov.com/j/1604581445​

Join by phone: 1-551-285-1373

Meeting ID: 160 458 1445

Passcode: 662785

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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
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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.



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