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Bill would align Department of Revenue administrative deadlines across tax programs

2159334 · January 27, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

At a Jan. 27 public hearing, the Department of Revenue described Senate Bill 799 as a technical correction to align administrative authorities and statute-of-limitations treatment across the department's tax programs; the committee heard the testimony and noted the Judicial Department raised concerns under review.

Senate Committee on Finance and Revenue opened a public hearing on Senate Bill 799 on Jan. 27, 2025. The bill would replace lists of specific tax programs in statute with descriptive language so that common administrative authorities apply uniformly across tax programs administered by the Oregon Department of Revenue.

"The department's administrative authorities are generally codified in ORS chapters 305 and 314," Exanne Culver, a Department of Revenue staff attorney, told the committee. Culver said sections 4 through 8 of the bill would remove a nonexhaustive list of ORS chapters and replace it with language that applies the…

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