Or. Admin. Code § 150-305-0304 - Certificate of Compliance With Oregon Tax Laws

(1) The Department of Revenue may issue a certificate of tax compliance to a taxpayer upon request. The certificate acts as an official acknowledgement by the department that the taxpayer is in compliance with all tax or fee programs administered by the department to which the taxpayer is subject, including any local tax administered by the department under ORS 305.620, as of the date the certificate is issued based on information available to the department. For purposes of this rule, a taxpayer is "subject" to a tax or fee program if the taxpayer is required to file a report or return or pay any tax or fee for that program under any law administered by the department.

(2) A taxpayer is considered in compliance for purposes of this rule, and the department will issue a certificate to the taxpayer, if all required returns or reports have been filed for the three years preceding the date of the request for a certificate of tax compliance; and

(a) All tax and fee assessments, including any applicable penalties and interest, are paid in full for all tax and fee programs to which the taxpayer is subject, or the taxpayer has a pending good faith appeal in the Oregon Tax Court of any assessment that remains unpaid; or

(b) The taxpayer is in compliance with a department-approved payment plan for all assessed taxes and fees owed by the taxpayer for department administered programs to which the taxpayer is subject.

(3) If the taxpayer has not met the requirements of section (2) of this rule for all tax and fee programs to which they are subject, the department will notify them that they are not in compliance and provide them with information on how to achieve tax compliance. The notification from the department under this section does not constitute a certificate of tax compliance.

(4) A taxpayer required to attest or certify under ORS 279B.110(2)(e), ORS 305.385(6), or any other law that requires the taxpayer to provide a statement of compliance that is not issued by the Department, regarding the taxpayer's compliance with Oregon tax laws and local taxes administered by the department may request a certificate of tax compliance under section (1) of this rule as a method of certifying tax compliance in lieu of providing a written statement, signed under penalty of perjury, as further described in this section.

(a) A written statement provided in lieu of a certificate issued by the Department under section (1) of this rule shall contain the following elements:

(A) For individuals, including sole proprietors and individual owners of disregarded business entities, a statement certifying under penalty of perjury that the individual is, to the best of the individual's knowledge, in compliance with all Oregon tax laws administered by the department.

(B) For corporations, partnerships, estates, trusts, and all other non-disregarded entities, a statement by an individual authorized by the entity certifying under penalty of perjury that the entity is, to the best of the representative's knowledge, in compliance with all Oregon tax laws administered by the department.

(b) Notarization by a notary public is not required.

(c) An example of an acceptable format for the certificate is: [See PDF link below.]

(5) A certificate issued under section (1) of this rule certifies that a taxpayer is in tax compliance only as of the date it is issued and does not affect the authority of the department to conduct an examination of any return or report of a taxpayer or to issue any assessment it determines is appropriate for any tax or fee program to which the taxpayer is subject.

Notes

Or. Admin. Code § 150-305-0304

RD 1-1990, f. & cert. ef. 3-15-90; RD 6-1996, f. 12-23-96, cert. ef. 12-31-96; REV 7-1999, f. 12-1-99, cert. ef. 12-31-99; Renumbered from 150-305.385(6)-(B), REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 6-2017, f. & cert. ef. 6/8/2017; REV 72-2017, amend filed 12/22/2017, effective 1/1/2018; REV 12-2023, temporary amend filed 06/09/2023, effective 6/15/2023through 12/11/2023; REV 20-2023, amend filed 12/11/2023, effective 12/11/2023

To view tables referenced in rule text, click here to view rule.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 305.385, 418.255, 475C.037 & Governor's Executive Order 17-09