Oregon Senate Bill 121 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Unknown
Status: Failed on June 26 2021 - 100% progression
Action: 2021-06-26 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]

Eliminates judicial review of declaratory rulings issued by Department of Revenue. Eliminates judicial review of declaratory rulings issued by Department of Revenue. Allows department to charge fee for issuance of ruling. Allows ruling to be made public if identifying information is redacted. Provides that party objecting to proposed redactions may obtain protective order using existing Oregon Tax Court process. Applies to petitions submitted on or after effective date of Act. Takes effect on 91st day following adjournment sine die.

Relating to declaratory rulings issued by Department of Revenue; prescribing an effective date.

No sponsor information available at this time.

Date	Chamber	Action
2021-06-26	Senate	In committee upon adjournment.
2021-01-19	Senate	Referred to Finance and Revenue.
2021-01-11	Senate	Introduction and first reading. Referred to President's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB121
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB121/Introduced