News & Analysis as of

Oregon Department of Revenue

Foster Garvey PC

Hobby Loss Rules Revisited

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With the Corporate Transparency Act hopefully in our rearview mirrors, I decided to take a brief break from my ongoing series on Subchapter S and report on a different topic. In the last few weeks, the Magistrate Division of...more

Tonkon Torp LLP

Compression—Oregon’s Lesser Known Property Tax Limit

Tonkon Torp LLP on

Your property may be subject to one of Oregon’s lesser-known property tax limits, and you may not even know it. Even better, it may be possible for you to take action to increase the likelihood that this limit will apply to...more

Schwabe, Williamson & Wyatt PC

Oregon Department of Revenue Issues Guidance on Tax-Compliance Certificates

On June 16, 2023, the Oregon Department of Revenue (DOR) issued two temporary administrative rules pertaining to the issuance of tax-compliance certificates. OAR 150-305-0304 (the General Rule) is the general...more

Schwabe, Williamson & Wyatt PC

New Oregon Agriculture Overtime Requirements and Tax Credits Begin January 1, 2023

In March 2022, the Oregon legislature passed House Bill (HB) 4002, which imposes new overtime pay requirements for agricultural workers beginning on January 1, 2023. The bill also establishes a refundable tax credit for...more

Foster Garvey PC

Whether Public Law 86-272 is Alive and Well May Be Debatable – Santa Fe Natural Tobacco Co. v. Department of Revenue, State of...

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On August 23, 2022, the Regular Division of the Oregon Tax Court issued its opinion in Santa Fe Natural Tobacco Co. v. Department of Revenue, State of Oregon. The court determined that the taxpayer in that case is subject to...more

Foster Garvey PC

The Oregon Legislature and the Oregon Department of Revenue Bring Some New Year Cheer to the State’s Taxpayers and Tax Community –...

Foster Garvey PC on

The Oregon Legislature, in House Bill 3373, created the Office of the Taxpayer Advocate within the Oregon Department of Revenue. The new law became effective on September 25, 2021. According to the Oregon Department of...more

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