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LIC-11.02 - Authority of Division


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



A. The Division is responsible for implementing tax collection and for administering the Arts Education and Access Income Tax program.


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


C. If the Division has made all reasonable efforts to collect the tax and has determined that the amount owed to the Division is uncollectible, the Division 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 Division may assign collection of any unpaid account balance receivable to an outside collection agency. The Division 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 Division by the collection agency above and beyond any amount owed to the Division pursuant to the Arts Education and Access Income Tax code and administrative rules.




Amended by Director of Revenue Division May 8, 2015.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.