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The Oregon Department of Revenue is the principal tax collection agency in the U.S. state of Oregon.It is charged with administering the state's tax laws and collection of state taxes including personal and corporate income and excise taxes; gift and inheritance taxes; and tobacco taxes and those imposed by more than thirty other tax programs.
There state has a 1% Mental Health Services surtax (Form 540, line 62) for incomes above $1 million that creates the maximum bracket of 13.3%. California also separately imposes a state Alternative Minimum Tax (Form 540, line 52) at a 7% rate, so a taxpayer may end up paying both the AMT and the 1% surtax. Reference: [97]
[4] [5] It was estimated the measure would raise $3 billion annually for the state, if passed. [6] The nonpartisan Oregon Legislative Revenue Office determined that of the some 250,000 businesses registered in Oregon, 951 would be subject to the tax; of these, the hundred largest taxpayers would pay about two-thirds of the monies raised.
The Oregon tax rebate, commonly referred to as the kicker, is a rebate calculated for both individual and corporate taxpayers in the U.S. state of Oregon when a revenue surplus exists. The Oregon Constitution mandates that the rebate be issued when the calculated revenue for a given biennium exceeds the forecast revenue by at least two percent. [1]
State Tax Laws—Immediate Effect Authorized 2: Yes 498,633: 153,033 76.52% Yes Leg Authorizing State Acceptance of Certain Gifts 3: Yes 390,338: 263,155 59.73% Yes Leg Salaries of Certain State Officers 4: Yes 455,485: 182,550 71.39% Yes Leg Qualifications for County Coroner and Surveyor- 5: No 320,741 338,365: 48.66% Yes Leg Salaries of State ...
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