Permits Oregon Film and Video Office to deduct from labor rebate amounts spent on workforce development and educational efforts for qualifying film production. Extends sunset from January 1, 2018, to January 1, 2024.
Authorizes Public Utility Commission to use universal service fund moneys to encourage broadband service availability and to provide support to telecommunications carriers that provide both basic telephone service and broadband service. Limits amount of surcharge imposed for purpose of depositing moneys in fund. Deletes obsolete language. Takes effect on 91st day following adjournment sine die.
Extends sunset date on temporary law authorizing Oregon Youth Authority and county juvenile departments to disclose and provide copies of reports and other materials relating to child, ward, youth or youth offender's history and prognosis to Department of Corrections for purpose of exercising custody or supervising person committed to department's legal and physical custody. Declares emergency, effective on passage.
Directs Department of Corrections to adopt rules establishing deadlines by which department must submit proposed and revised inmate release plans to State Board of Parole and Post-Prison Supervision. Declares emergency, effective on passage.
Increases number of nonmanufacturing locations at which brewery-public house licensee may conduct authorized sales activities.
Provides that disqualification of land designated as forestland shall be deemed to occur as of January 1 assessment date of assessment year in which discovery occurs, regardless of when discovery actually occurs. Takes effect on 91st day following adjournment sine die.
Provides that, if taxpayer files report or return but pays less than full amount of tax due, tax is assessed on later of original due date of report or return, without regard for extension of time for filing, or date filed. Applies to reports or returns originally due on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Authorizes municipal corporation to budget for estimated debt service payments when general obligation bonds are approved by voters at May election. Authorizes municipal corporation to make supplemental budget if original budget did not include estimated requirements to pay debt service for general obligation bonds approved at May election or actual requirements are different from estimated requirements in original budget or previous supplemental budget. Provides that historic ghost towns do not have to comply with Local Budget Law. Creates consistency in methods by which community college districts budget and make appropriations. Makes nonsubstantive housekeeping changes to Local Budget Law statutes. Takes effect on 91st day following adjournment sine die.
Provides that if taxpayer elects to apply overpayment of tax to subsequent year estimated tax installment, amount paid is credited as estimated tax on later of first estimated tax due date or date payment is made, if elected on timely filed return, or is credited as estimated tax on later of date return is filed or date payment is made, if elected on return filed late. Applies to payments made in tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Expands provisions for resolution of conflicting claims to taxpayer dependents to include conflicting returns or reports addressing other items allowed under personal income tax laws. Modifies process requirements used by Department of Revenue for collateral audit. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Removes provisions related to marijuana offenses from Uniform Controlled Substances Act. Moves crimes, penalties, defenses to crimes and procedural provisions in Uniform Controlled Substances Act that apply to marijuana offenses to Control and Regulation of Marijuana Act. Adjusts penalties for certain crimes. Creates crimes of arson incident to manufacture of cannabinoid extract in first and second degrees. Makes corresponding changes to statutes referencing controlled substances to clarify applicability to cannabis and cannabis-derived products. Declares emergency, effective on passage.
Amends, clarifies and creates consistency in statutes setting forth prohibitions and procedures related to minors possessing, purchasing, attempting to purchase or acquiring alcoholic beverages or marijuana items. Declares emergency, effective on passage.
