Licensing and Income Taxes

• LIC-13.03 Compliance with the Americans with Disabilities Act
• LIC-13.02 - Assessment of Parking Fees

Definitions

• LIC-1.01 - Oregon Modifications to Business Income
• LIC-1.02 - Definition of Owner - Sole Proprietor
• LIC-1.03 - Definition of Owners - Partnership - for tax years beginning on or before 12/31/2022
• LIC-1.04 - Definition of Total Gross Income & Gross Receipts for Apportionment and Exemption - for tax years beginning on or before 12/31/2022
• LIC-1.05 - Diversified Investing Fund Deduction - For tax years beginning on or before 12/31/2022
• LIC-1.06 - Diversified Investing Fund Deduction - for tax years beginning on or after 1/1/2023
• LIC-1.07 - Definition of Owners - Partnership - for tax years beginning on or after 1/1/2023
• LIC-1.08 - Definition of Total Gross Income & Total Gross Receipts for Exemption - for tax years beginning on or after 1/1/2023
• LIC-1.09 - Like-Kind Exchanges

Administration

• LIC-2.01 - "Doing Business" for an Estate - for tax years beginning on or before 12/31/2022
• LIC-2.02 - "Doing Business" for a Trust
• LIC-2.03 - 2012 Tax Amnesty Policy
• LIC-2.04 - "Doing Business" for an Estate - for tax years beginning on or after 1/1/2023
• LIC-2.05 - Requirement to File Returns Electronically

Taxable Income

• LIC-3.01 - Taxable Income after Business Activity has Ceased

Exemptions

• LIC-4.01 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or before 12/31/2022
• LIC-4.02 - Exemption for Insurance Producers - for tax years beginning on or before 12/31/2022
• LIC-4.03 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or before 12/31/2022
• LIC-4.04 - Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case
• LIC-4.05 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or after 1/1/2023
• LIC-4.06 - Exemption for Insurance Producers - for tax years beginning on or after 1/1/2023
• LIC-4.07 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or after 1/1/2023

Fees

• LIC-5.01 - Seasonal Businesses and Payment of Estimated Taxes
• LIC-5.02 - Pay Ratio Surtax
• LIC-5.03 - Clean Energy Surcharge (CES) Utility
• LIC-5.04 - Clean Energy Surcharge (CES) - Qualified Medicine or Drugs
• LIC-5.05 - Clean Energy Surcharge (CES) - Qualified Health Care Services
• LIC-5.06 - Clean Energy Surcharge (CES) – Retail Sale
• LIC-5.07 - Clean Energy Surcharge (CES) - Penalties and Interest
• LIC-5.08 - Clean Energy Surcharge (CES) - Separate Itemization
• LIC-5.09 - Residential Rental Registration and Fee
• LIC-5.10 - Downtown Business Incentive Credit, Generally
• LIC-5.11 - Changes to the Amount or the Loss of the Downtown Business Incentive Credit

Income

• LIC-6.01 - Payments Deemed to be Compensation to Owners
• LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction
• LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction
• LIC-6.04 - Patronage Dividends
• LIC-6.05 - Short Periods Count as Tax Year
• LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders
• LIC-6.07 - Treatment of Currently Taxed Pass-Through Income - for tax years beginning on or before 12/31/2022
• LIC-6.08 - Partnerships - Partner Level Deduction Election - for tax years beginning on or before 12/31/2022
• LIC-6.09 - Qualified Retirement Plans
• LIC-6.10 - De Minimus Business Activity for Personal Services - for tax years beginning on or before 12/31/2022
• LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business - for tax years beginning on or before 12/31/2022
• LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property - for tax years beginning on or before 12/31/2022
• LIC-6.13 - De Minimus Business Activity for Tangible Personal Property - for tax years beginning on or before 12/31/2022
• LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property - for tax years beginning on or before 12/31/2022
• LIC-6.15 - Apportionment for Banking Income
• LIC-6.16 - Apportionment for Domestic Insurers
• LIC-6.17 - Apportionment for Freight Carriers - for tax years beginning on or before 12/31/2022
• LIC-6.18 - Apportionment for Passenger Carriers - for tax years beginning on or before 12/31/2022
• LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14 - for tax years beginning on or before 12/31/2022
• LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services - for tax years beginning on or before 12/31/2022
• LIC-6.21 - De Minimus Business Activity for Freight Carriers - for tax years beginning on or before 12/31/2022
• LIC-6.22 - Petition for Reduction of Heavy Vehicle Use Tax
• LIC-6.23 - Net Operating Losses
• LIC-6.24 - Partnership Basis Adjustments
• LIC-6.25 - Apportionment for Financial Institutions
• LIC-6.26 - Treatment of Currently Taxed Pass-Through Income - for tax years beginning on or after 1/1/2023
• LIC-6.27 - Partnerships - Partner Level Deduction Election - for tax years beginning on or after 1/1/2023
• LIC-6.28 - Apportionment for Passenger Carriers - for tax years beginning on or after 1/1/2023
• LIC-6.29 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14 - for tax years beginning on or after 1/1/2023

Secondhand Dealers

• LIC-10.01 - Definition of Regulated Property
• LIC-10.02 - Permit Fees
• LIC-10.03 - Reporting of Regulated Property Transactions
• LIC-10.04 - Exceptions to Regulated Property Sale Limitations
• LIC-10.07 - Definition of Acquire
• LIC-10.10 - Definition of Dealer

Arts Education and Access Income Tax

• LIC-11.01 - Definitions
• LIC-11.02 - Authority of Division
• LIC-11.03 - Authority of Director
• LIC-11.04 - Disclosure of Financial Information
• LIC-11.05 - Request for Financial Information
• LIC-11.06 - Late Payments
• LIC-11.07 - Protests
• LIC-11.08 - Penalties
• LIC-11.09 - Residency
• LIC-11.10 - Household Exemption
• LIC-11.11 - Liability Date of "Eighteen Years Old"
• LIC-11.12 - Date for Paying Tax
• LIC-11.13 - Refund Claims
• LIC-11.14 - Disbursement Calculation for Districts with Charter Schools
• LIC-11.15 - Permanent Filing Exemption for Seniors or Permanently Disabled Individuals
• LIC-11.16 - Discretionary Penalty Waivers
• LIC-11.17 - Certified Arts or Music Education Teacher
• LIC-11.18 - Application of Payments

Payday Lender

• LIC-12.01 - Posting Requirements
• LIC-12.02 - Loan Renewals
• LIC-12.03 - Payment Plans
• LIC-12.04 - Enforcement
• LIC-12.05 - Complaint Process
• LIC-12.06 - Civil Penalty Structure
• LIC-12.07 - Appeals
• LIC-12.08 - Compliance
• LIC-12.09 - Application and Renewal
• LIC-12.10 - Account Information

Pay and Park

• LIC-13.01 - Parking Facility Registration Fees

Assessments & Liens

• LIC-14.01 - Lien Account Assessment & Billing Policy
• LIC-14.02 - Assessment Loan Program Policy
• LIC-14.03 - Final Lien Payment Policy
• LIC-14.04 - Collections Process Administrative Rules
• LIC-14.05 - Foreclosure Administrative Rules