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Bill would align Department of Revenue administrative deadlines across tax programs
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 department's administrative authorities to all programs it administers. She testified the current mismatch can cause inconsistent administration and confusion for taxpayers and the department.
Culver described a separate technical change in section 2 that would treat any return or payment received before its due date as received on the due date. That change would address an inconsistency between personal income tax and corporate activity tax treatment and would help taxpayers who amend returns within the statute-of-limitations window. Culver said the section's applicability is phased: the corporate activity tax change would apply back to tax year 2022, while other tax programs would see the change starting with tax year 2025 "going forward," she said.
Culver told the committee that the Administrative authorities in the bill would not apply to property taxes, which are imposed and collected by local governments. She also told senators the Judicial Department had raised concerns about removing the list of ORS chapters and that DOR staff were actively discussing those concerns with the Judicial Department.
Committee members asked for follow-up information. Chair Meek told the department that the committee would want to see any updates after discussions with the Judicial Department and legislative counsel before deciding whether to move the bill.
Why it matters: Sponsors described SB 799 as an administrative clarification intended to create consistent treatment of filing, refund, assessment and appeals deadlines across tax programs. Department staff said the change is aimed at fairness and administrative efficiency but is being reviewed for potential unintended consequences flagged by the Judicial Department.
What remains unresolved: DOR and the Judicial Department were still discussing language and potential effects; the committee did not take a vote during the Jan. 27 hearing.
