In accordance with social distancing measures necessary during the COVID-19 pandemic, the Department of Revenue (DOR) will host a public hearing for eight permanent administrative rules for the Corporate Activity Tax and five other rules via conference call from 9-11am Tuesday, October 27.
To participate in the hearing, interested parties should call 541-465-2805 and enter conference PIN 234470 when prompted. Those wishing to testify at the hearing will need to register beginning at 8:45am on the conference call line. Those needing to make alternate arrangements for registration should contact the DOR rules coordinator before 8:45am on Tuesday, October 27.
The public may also send written comments to the rules coordinator by email, fax or mail. Comments must be received no later than 5pm Tuesday, October 27. Contact information for the rules coordinator is included below.
Katie McCann, Administrative Rules Coordinator
Director’s Office
955 Center Street NE
Salem, OR 97301-2555
Telephone: 503-509-9787
Email: Rulescoordinator.dor@oregon.gov
Fax: 503-945-8290
The CAT rules being considered are:
- 150-314-0248 Refund offset priority
- 150-317-1025 Corporate Activity Tax: Election to exclude non-U.S. members from unitary group
- 150-317-1070 Sourcing of motor carrier transportation services
- 150-317-1170 Farming operations: Clarifying definitions
- 150-317-1200 Cost input or labor subtraction
- 150-317-1300 Estimated tax: When estimated payments are required
- 150-317-1400 Determining property resold out of state, and methods of determining
- 150-317-1500 Good faith effort
Other rules being considered in the hearing include:
- 150-305-0140 Interest on deficiencies and delinquencies
- 150-305-0142 Interest on refunds
- 150-294-0490 Property taxes certified
- 150-311-0656 Deferral criteria when applying with a reverse mortgage
- 150-305-0160 Penalty for dishonored checks
The rules and additional information about the hearing can be found on the administrative rules page of the Revenue website.
Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.
To get tax forms, check the status of your refund, or make tax payments, visit.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.
