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Oregon Revised Statutes

Or. Rev. Stat. § 305.125 (2026)

Application of administrative rules

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      305.125 Application of administrative rules. The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if:

      (1) The taxpayer filed the report or return by the date it was due; and

      (2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2014–2023 · leading case: Powerex Corp. v. Dept. of Rev., 24 Or. Tax 146 (Or. T.C. 2020).
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Powerex Corp. v. Dept. of Rev., 24 Or. Tax 146 (Or. T.C. 2020). “n UDITPA “ultimate destination” sourcing provisions; (2) even if Plaintiff was a public utility, Defendant’s 2015 rule applying the “contractually specified point of physical delivery” test to Plaintiff is invalid because of the way Defendant promulgated the rule; and (3) even…”
Kiersky v. Deschutes Cnty. Assessor, No. TC-MD 220093G (Or. T.C. Feb. 16, 2023). “See ORS 305.125(1). There is no conflict between the duties laid down by ORS 308.”
Comcast Corp. v. Dept. of Rev., No. TC-MD 140214C (Or. T.C. Dec. 10, 2014). “And ORS 305.125, enacted by the 2009 Oregon Legislature (2009 Or Laws ch 494 § 2), precludes the Department of Revenue from “apply[ing] an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or…”
Or. Rev. Stat. § 305.125(1): 1 case
Kiersky v. Deschutes Cnty. Assessor, No. TC-MD 220093G (Or. T.C. Feb. 16, 2023). “See ORS 305.125(1). There is no conflict between the duties laid down by ORS 308.”
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