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Administrative Rulemaking

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

Proposed Rules

The Oregon Department of Revenue (DOR) has initiated a rulemaking process about developing Oregon Administrative Rules to implement new tax deductions.​

Current Status: OAR 150-316-0135 was noticed in the November 2025 Oregon Bulletin.​ A remote public hearing will be held Monday, December 1, 2025 at 10:00AM.

​Notice of Public Rulemaking

Join meeting by video: Join the meeting now​
Meeting ID: 237 401 070 039 9
Passcode: eG7Av2oM

Join meeting by phone: +1 503-446-4951
Phone Conference ID: 604 895 997#​

The last date and time to offer comment to DOR for this rule is December 1, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​

The Oregon Department of Revenue conducted a Rules Advisory Committee (RAC) meeting about developing Oregon Administrative Rules to implement new tax deductions.

The new deductions will be for no tax on tips, overtime compensation, and new car loan interest, all enacted when Congress recently passed House Resolution 1, commonly called the Big Beautiful Bill. The deductions will apply for the 2025 tax year, and another deduction for charitable contributions will apply to the 2026 tax year.

DOR asked interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how to calculate and use the new tax deductions, particularly for nonresident taxpayers – taxpayers who earn income in Oregon but reside in another state.​​​​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process about developing Oregon Administrative Rules to implement new tax deductions.​

Current Status: OAR 150-316-0136 was noticed in the November 2025 Oregon Bulletin.​ A remote public hearing will be held Monday, December 1, 2025 at 10:00AM.

​Notice of Public Rulemaking

Join meeting by video: Join the meeting now​
Meeting ID: 237 401 070 039 9
Passcode: eG7Av2oM

Join meeting by phone: +1 503-446-4951
Phone Conference ID: 604 895 997#

The last date and time to offer comment to DOR for this rule is December 1, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​

​​The Oregon Department of Revenue conducted a Rules Advisory Committee (RAC) meeting about developing Oregon Administrative Rules to implement new tax deductions.

The new deductions will be for no tax on tips, overtime compensation, and new car loan interest, all enacted when Congress recently passed House Resolution 1, commonly called the Big Beautiful Bill. The deductions will apply for the 2025 tax year, and another deduction for charitable contributions will apply to the 2026 tax year.

DOR asked interested parties to participate in the Rules Advisory Committee meeting to explain to taxpayers and tax professionals how to calculate and use the new tax deductions, particularly for nonresident taxpayers – taxpayers who earn income in Oregon but reside in another state.​​​​​​​​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to update annual interest rates charged on deficiencies and delinquencies.

Current Status: OAR 150-305-0140 was noticed in the October 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.

​Notice of Proposed Rulemaking​

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to update annual interest rates paid by the department for tax refunds.

Current Status: OAR 150-305-0140 was noticed in the October 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.​

​Notice of Proposed Rulemaking​

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​

​​

​The Oregon Department of Revenue (DOR) has initiated a rulemaking process​ to amend OAR 150-317-1015 - Short Tax Period Requirements​

Rules Advisory Committee - October 21, 2025 from 9:00 - 11:00 am.

Join meeting by video: Join the meeting now
Meeting ID: 245 464 403 733 9
Passcode: TC2E3rs3

Join Meeting by phone: +1 503-446-4951
Phone conference ID: 568 251 025#

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-323-0500 to reflect HB 3940 (2025).

Current Status: OAR 150-323-0307 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.​​​​

​Notice of Proposed Rulemaking

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to adopt OAR 150-323-0307 to provide guidance on reporting the tobacco tax on oral nicotine products to retailers and tobacco distributors for untaxed inventory on or after January 1, 2026.

Current Status: OAR 150-323-0307 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Tuesday, November 18, 2025 at 10:00AM.​​​

​Notice of Proposed Rulemaking

Date and Time:

November 18, 2025 at 10:00 am.​

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 236 933 801 924 6 
Passcode: 3L2cg2xt

Join meeting by phone: +1-503-446-4951
Phone conference ID: 522 923 218#​

The last date and time to offer comment to DOR for this rule is November 18, 2025 at 5:00 pm.

All comments received regarding this rule will be posted on this site for public transparency. ​​​

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to amend OAR 150-118-0115 to reflect HB 3630 (2025) and SB 468 (2025).

Current Status: OAR 150-118-0115 was noticed in the November 2025 Oregon Bulletin​. A remote public hearing will be held Monday, November 17, 2025 at 10:00AM.​​

Notice of Proposed Rulemaking

Date and Time:

November 17, 2025 at 10:00am

Join meeting by video: https://www.zoomgov.com/j/1608551811​
Meeting ID: 160 855 1811
Passcode: 058472

Join by phone: +1-669-254-5252
Meeting ID: 160 855 1811

The last date and time to offer comment to DOR for this rule is November 17, 2025 at 5:00pm

All comments received regarding this rule will be posted on this site for public transparency. ​​

Adopted Rules

​The Oregon Department of Revenue (DOR) is amended this rule to reflect changes made with the passage of House Bill 2032 (2023 Regular Session). The rule requires amendments to delete terms made obsolete and outdated materials.​

​Current Status: OAR 150-316-0009 was effective May 1, 2025​.​ 

​Notice of Public Rulemaking​

OAR 150-316-0009 Hearing Officer Report.pdf​​​

Permanent Administrative Order​​​​​​

The Oregon Department of Revenue (DOR) adopted a new rule administrative rule about public audio/video recording. 

Current Status: OAR 150-276-0030 was effective August 14, 2025.

Notice of Proposed Rulem​aking​​

OAR 150-276-0030 Hearing Officer Report.pdf

Permanent​ Administrative Order​​

The Oregon Department of Revenue (DOR) is amended this rule to reflect changes made with passage of HB 4111 (2024 Regular Session). The rule requires amendments to be consistent with statute language and replace existing examples, which are now outdated.

​Current Status: OAR 150-307-0460 was effective July 16, 2025.

Notice of Public Rulemaking

OAR 150-307-0460 Hearing Officer Report.pdf​

Permanent Administrative Order​​​​

The Oregon Department of Revenue (DOR) adopted a new administrative rule the defines farm machinery and equipment used for "dairying."

Current Status: OAR 150-307-0465 was effective July 16, 2025.

Notice of Proposed Rulemaking

OAR 150-307-0465 Hearing Officer Report​

Permanent Administrative Order

The Oregon Department of Revenue (DOR) amended this rule to allow applicants of the Agricultural Employer Overtime Tax Credit to appeal.

Current Status:​ OAR 150-315-0071 was effective October 2, 2025.

​Notice of Public Rule​making

OAR 150-315-0071 Hearing Officer Report - Coming soon

Permanent Administrative Order​​

​​The Oregon Department of Revenue (DOR) amended this rule so as to not exceed statutory requirements.

Current Status: OAR 150-309-0110 was effective October 1, 2025.​

​Notice of Public Rulemaking

OAR 150-309-0110 Hearing Officer Report - Coming soon

Permanent Administrative Order​
​

2025 Rulemaking Planning Calendar

October - Permanent Filings

  • OAR 150-309-0110 Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)

November - Proposed Notices of Rulemaking

  • OAR 150-118-0115 Natural Resource Property Exemption
  • OAR 150-323-0307 Oral Nicotine Products
  • OAR 150-323-0500 Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
  • OAR 150-316-0135 Proration of Income and Deductions for Nonresidents and Part-Year Residents
  • OAR 150-316-0136 Nonresident Deductions Limited to Oregon Sources

December - Anticipated Permanent Filings

  • OAR 150-305-0140 Interest on Deficiencies and Delinquencies
  • OAR 150-305-0142 Interest on Refunds

Updated: November 8, 2025

Contact us

Phone: 503-509-9787

Phone Hours: Monday – Friday 8 a.m. to 5 p.m. 

Phone lines are closed on holidays.

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Email: rulescoordinator.dor@dor.oregon.gov

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