305.620
Collection and distribution of local taxes on income and sales; costs; court
review of determinations and orders; appeals. (1)(a) Any state agency or department may enter into
agreements with any political subdivision of this state for the collection,
enforcement, administration and distribution of local taxes of the political
subdivision imposed upon or measured by gross or net income, wages or net
earnings from self-employment, local general sales and use taxes, local
transient lodging taxes or taxes imposed under ORS 475C.453.
(b)
Notwithstanding ORS 314.835, a local government may disclose payment
distribution amounts made pursuant to an agreement under this subsection to
collect taxes imposed under ORS 475C.453.
(2) The
department or agency shall prescribe the rules by which the agreements entered
into under subsection (1) of this section are administered.
(3) The
department or agency shall prescribe the rules by which the taxes described by
subsection (1) of this section are administered, collected, enforced and
distributed.
(4) A political
subdivision may appear as an intervenor at any conference held by the
Department of Revenue or conference, hearing or proceeding held by another
department or agency in connection with a local tax administered by the
department or agency. The political subdivision may be represented by its own
counsel. The department or agency shall adopt rules governing the procedures to
be followed by the political subdivision in making an appearance.
(5) Costs
incurred by the department or agency in the administration, enforcement,
collection and distribution of taxes under the agreements entered into under
subsection (1) of this section shall be first deducted from the taxes collected
before distribution is made to the political subdivision which is a party to
the agreement.
(6) The Oregon
Tax Court shall have exclusive jurisdiction to review determinations of the
Department of Revenue or orders of another department or agency relating to the
collection, enforcement, administration and distribution of local taxes under
agreements entered into under subsection (1) of this section.
(7) A proceeding
for refund or to set aside additional taxes or taxes assessed when no return
was filed may be initiated before the state agency or department.
(8) An appeal
from a determination or an order may be taken by the taxpayer or by the
political subdivision whose taxes are in issue, by filing a complaint with the
clerk of the Oregon Tax Court at its principal office in Salem, Oregon, within
60 days after the notice of the determination of the Department of Revenue or
the order of the department or agency is sent to the taxpayer or the political
subdivision. The filing of the complaint in the Oregon Tax Court shall
constitute perfection of the appeal. Service of the taxpayer’s complaint shall
be accomplished by the clerk of the tax court by filing a copy of the complaint
with the administrative head of the department or agency and a copy with the
political subdivision. Service of the political subdivision’s complaint shall
be accomplished by the clerk of the tax court by filing a copy of the complaint
with the administrative head of the department or agency and mailing a copy of
the complaint to the taxpayer. The complaint of a taxpayer shall be entitled in
the name of the person filing as plaintiff and the department or agency as
defendant. The complaint of a political subdivision shall be entitled in the
name of the political subdivision as plaintiff and the taxpayer and the
department or agency as defendants. A copy of the order of the department or
agency shall be attached to the complaint. All procedures shall be in
accordance with ORS 305.405 to 305.494. [1967 c.550 §§12,13,14,15; 1969 c.574 §5;
1971 c.261 §1; 1971 c.600 §3; 1973 c.98 §1; 1983 c.749 §4; 1985 c.407 §3; 1995
c.79 §112; 1995 c.650 §62; 1997 c.325 §15; 1999 c.21 §12; 2003 c.621 §78; 2005
c.225 §7; 2005 c.345 §10; 2009 c.33 §7; 2016 c.24 §32; 2017 c.74 §1; 2018 c.103
§1]
Notes of Decisions
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
· cites it 3× “11 Second, ORS 305.620(1) provides that state agencies (including the department) and political subdivisions of the 11 At which time, the debtor may make any appropriate arguments as exist and are appropriate under that state’s laws, including exemptions.”
Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980).
· cites it 2× “See ORS 305.620. Also, when a local tax levy is made contrary to the state local budget law (ORS 294.”
Nw. All. for Mkt. Equality v. Dep't of Revenue, 862 P.2d 1300 (Or. 1993).
· cites it 2× ““(2) A taxpayer or political subdivision affected by an order of the Department of Revenue authorized under ORS 305.620 [distribution of local income and sales taxes by agreement between state and local governments] may appeal to the Oregon Tax Court as provided in ORS 305.”
Atkins v. Dep't of Revenue, 894 P.2d 449 (Or. 1995).
· cites it 2× “100, if the amount of the tax shown as due on a report or return originally filed with the department with respect to a tax imposed under ORS chapter * * * 316 * * * or collected pursuant to ORS 305.620, or as corrected by the department, is less than the amount theretofore…”
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
“100, if the amount of the tax shown as due on a report or return originally filed with the department with respect to a tax imposed under ORS chapter 118,119, 308, 310, 314, 316, 317, 318 or 321, or collected pursuant to ORS 305.620, or as corrected by the department, is less…”
Bogdanski v. City of Portland, 21 Or. Tax 341 (Or. T.C. 2014).
· cites it 2× “Accordingly, disputes about the Arts Tax do not arise under the tax laws of the State of Oregon and, all par- ties agreeing that there is no jurisdictional basis under ORS 305.620, this court has no jurisdiction over disputes about the Arts Tax.”
Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020).
“623 or from any notice of assess- ment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the…”
Lucas v. Dep't of Revenue, 17 Or. Tax 9 (Or. T.C. 2003).
“992 provides: “(1) If any returns required to be filed under ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the…”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988).
“We hold that the MCBIT is not imposed in connection with any of the activities listed in ORS 473.190. ORS 473.190 does not preempt the MCBIT, and the plaintiff is not entitled to recover the deficiency assessment.”
Pacificorp v. Dept. of Energy, 21 Or. Tax 116 (Or. T.C. 2013).
“See ORS 305.620. In each case, actions of the legislature have altered what might otherwise have been a conclusion derived from the basic statement of jurisdiction found in ORS 305.”
Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986).
“690, required in the administration of any local tax pursuant to ORS 305.620, or required under a law imposing a tax upon or measured by net income.”
— Or. Rev. Stat. § 305.620(1) — 5 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“11 Second, ORS 305.620(1) provides that state agencies (including the department) and political subdivisions of the 11 At which time, the debtor may make any appropriate arguments as exist and are appropriate under that state’s laws, including exemptions.”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988).
“We hold that the MCBIT is not imposed in connection with any of the activities listed in ORS 473.190. ORS 473.190 does not preempt the MCBIT, and the plaintiff is not entitled to recover the deficiency assessment.”
— Or. Rev. Stat. § 305.620(3) — 1 case
— Or. Rev. Stat. § 305.620(6) — 1 case
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“11 Second, ORS 305.620(1) provides that state agencies (including the department) and political subdivisions of the 11 At which time, the debtor may make any appropriate arguments as exist and are appropriate under that state’s laws, including exemptions.”
— Or. Rev. Stat. § 305.620(8) — 1 case
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