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LIC-11.02 - Authority of Bureau


Administrative Rule Adopted by Revenue Bureau Pursuant to Rule-Making Authority



A. The Bureau is responsible to implement tax collection and for administering the Arts Education and Access Income Tax program.


B. The Bureau may implement procedures, forms, and written policies for administering the provisions of the tax program in addition to these rules.


C. If the Bureau has made all reasonable efforts to collect the tax and has determined that the amount owed to the Bureau is uncollectible, the Bureau may write off the debt.


D. Nothing in this Chapter precludes the informal disposition of any controversy regarding the collection of the Tax by stipulation or agreed settlement, through correspondence or a conference with the Director.


E. The Bureau may assign collection of any unpaid account balance receivable to an outside collection agency. The Bureau shall notify a taxfiler of the unpaid balance prior to the assignment of the claim in accordance with Oregon law. The taxfiler shall also pay any reasonable collection fee imposed on the Bureau by the collection agency above and beyond any amount owed to the Bureau pursuant to the Arts Education and Access Income Tax code and administrative rules.




Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.