Oregon Revised Statutes

Or. Rev. Stat. § 294.500 (2026)

Declaratory ruling by Department of Revenue as to its rules; rules

✓ current as of May 2026

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294.500 Declaratory ruling by Department of Revenue as to its rules; rules. (1) On petition by 10 interested taxpayers or a municipal corporation, the Department of Revenue may issue a declaratory ruling with respect to the validity or applicability to any person, municipal corporation or state of facts of any rule adopted by the department.

(2) The Department of Revenue shall adopt rules prescribing the form, content and procedure for submission, consideration and disposition of petitions under subsection (1) of this section.

(3) The Department of Revenue must afford interested parties a full opportunity for hearing on the subject of a petition before issuing a declaratory ruling under subsection (1) of this section.

(4)(a) A declaratory ruling issued under subsection (1) of this section binds the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court.

(b) A declaratory ruling is subject to review in the Oregon Tax Court in the manner provided by ORS 294.515 and is subject to the same limitations under ORS 294.515 as appeals. [1963 c.576 §34d; 2011 c.473 §23]

Notes of Decisions

Cited in 3 cases, 1979–1988 · leading case: Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 900 (Or. 1988).

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Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 900 (Or. 1988). “” 5 The Tax Court also has jurisdiction under ORS 294.500, 294.510 and 294.515 to review Department of Revenue declaratory rulings, to order compliance with Department orders, and to hear appeals by municipal corporations aggrieved by Department orders, respectively.”

Bashaw v. Bear Creek Valley Sanitary Auth., 597 P.2d 822 (Or. 1979). “” The department does not appear to have issued regulations covering the policy adopted by the sanitary authority that is at issue here, nor does it appear that plaintiffs obtained a declaratory ruling from the department pursuant to ORS 294.500 or an order under ORS 294.510…”

Gugler v. Baker Cnty. Educ. Serv. Dist., 740 P.2d 798 (Or. Ct. App. 1987). “The Tax Court also has jurisdiction to review certain budget law-related matters under ORS 294.500 and ORS 294.515. Neither of those statutes is relevant here.”

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