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Oregon /
Oregon Revised Statutes Chapter 314
Oregon Revised Statutes Chapter 314
425 sections · Oregon
- § 314.011 — Definitions;
- § 314.015 — Soccer referees
- § 314.021 — Application of chapter
- § 314.023 — Application to partners
- § 314.029 — Application of Deficit
- § 314.031 — Application of Deficit
- § 314.033 — Application of federal
- § 314.035 — Application of Omnibus
- § 314.037 — Application of P.L.
- § 314.039 — Application of P.L.
- § 314.041 — Application of Revenue
- § 314.043 — Application of ICC
- § 314.045 — Application of Taxpayer
- § 314.047 — Application of Tax
- § 314.049 — Application of Economic
- § 314.051 — Application of Veterans
- § 314.053 — Application of Deficit
- § 314.055 — Application of Energy
- § 314.057 — Application of Economic
- § 314.059 — Application of American
- § 314.061 — Application of Consumer
- § 314.063 — Application of Federal
- § 314.075 — Evading requirements of
- § 314.078 — Determination of tax
- § 314.080 — Venue on failure to
- § 314.091 — Abeyance of tax during
- § 314.115 — Adjustment to correct
- § 314.125 — When adjustment may be made
- § 314.135 — Computation; method of
- § 314.140 — Adjustment of returns
- § 314.255 — Collection of taxes due
- § 314.256 — Lobbying expenditures;
- § 314.258 — Withholding in certain
- § 314.260 — Taxation of real estate
- § 314.280 — Allocation of income of
- § 314.287 — Costs allocable to
- § 314.295 — Apportionment or
- § 314.297 — Election for
- § 314.300 — Passive activity loss;
- § 314.302 — Interest on deferred
- § 314.306 — Income from discharge
- § 314.307 — Definitions; reportable
- § 314.308 — Reportable
- § 314.310 — Liability of transferee
- § 314.330 — Lien if grantor or
- § 314.355 — Returns when tax year
- § 314.360 — Information returns;
- § 314.362 — Filing return on
- § 314.364 — Authority of department
- § 314.370 — Department requiring
- § 314.380 — Furnishing copy of
- § 314.385 — Form of returns; time
- § 314.395 — Time for payment of
- § 314.400 — Penalty for failure to
- § 314.401 — De minimis tax payment
- § 314.402 — Understatement of net
- § 314.403 — Listed transaction
- § 314.404 — Penalty for failure to
- § 314.406 — Penalty for promotion
- § 314.407 — Assessment of taxes
- § 314.410 — Time limit for notice
- § 314.412 — Issuing of notice of
- § 314.415 — Refunds; interest;
- § 314.417 — Unpaid tax or
- § 314.425 — Examining books,
- § 314.430 — Warrant for collection
- § 314.440 — Tax as debt;
- § 314.466 — Audits, deficiencies,
- § 314.469 — Treatment of moneys
- § 314.505 — Estimate of tax
- § 314.515 — Installment schedule
- § 314.518 — Estimated tax payments
- § 314.520 — State agency authority
- § 314.525 — Underpayment of
- § 314.605 — Short title;
- § 314.606 — Status of ORS 314.605
- § 314.615 — When allocation and
- § 314.620 — When taxpayer is
- § 314.625 — Certain
- § 314.630 — Allocation to this
- § 314.635 — Allocation to this
- § 314.640 — Allocation to this
- § 314.642 — Allocation to this
- § 314.645 — Allocation to this
- § 314.650 — Apportionment of income
- § 314.655 — Determination of
- § 314.660 — Determination of
- § 314.665 — Determination of sales
- § 314.666 — Market for sales in
- § 314.667 — Additional methods to
- § 314.669 — Legislative findings;
- § 314.671 — Qualifying investment
- § 314.673 — Rules; report to
- § 314.674 — Apportionment of
- § 314.675 — Apportionment of net
- § 314.280 — and 314.605 to 314.675
- § 314.698 — Treatment of global
- § 314.712 — Partnerships not
- § 314.714 — Character of
- § 314.716 — Basis of partners
- § 314.718 — Treatment of
- § 314.720 — Treatment of
- § 314.722 — Publicly traded
- § 314.724 — Information return; penalty;
- § 314.725 — Privilege tax
- § 314.724 — 314.727 Disclosure of
- § 314.733 — Requirement to report
- § 314.735 — Time limit for notice
- § 314.737 — Time limit for claim
- § 314.739 — Obligation or right of
- § 314.761 — C corporation and S
- § 314.762 — Taxation of S
- § 314.763 — Taxation of shareholders
- § 314.764 — Treatment of
- § 314.765 — Employee fringe
- § 314.767 — Tax on excess net
- § 314.768 — S corporation or
- § 314.769 — Application of sections
- § 314.770 — Disclosure of S
- § 314.771 — Recapture of LIFO
- § 314.772 — Business tax credits;
- § 314.778 — Composite returns of
- § 314.781 — Withholding; required
- § 314.784 — Circumstances when
- § 314.805 — Department to
- § 314.810 — Administering oaths and
- § 314.815 — Rules and regulations
- § 314.835 — Divulging particulars
- § 314.840 — Disclosure of
- § 314.843 — Reporting of
- § 314.845 — Certificate of
- § 314.855 — Rewards for information
- § 314.865 — Use of certain
- § 314.870 — Time for performing
- § 314.002 — [Repealed by 1953 c.310 §3]
- § 314.004 — [Repealed by 1953 c.310 §3]
- § 314.006 — [Repealed by 1953 c.310 §3]
- § 314.008 — [Repealed by 1953 c.310 §3]
- § 314.010 — [Repealed by 1953 c.310 §3]
- § 314.011 — Definitions; conformance with federal income tax law
- § 314.260 — (1)(b), 314.302, 314.306, 314.330, 314.360, 314.362, 314.385, 314.402,
- § 314.012 — [Repealed by 1953 c.310 §3]
- § 314.013 — [2003 c.704 §4; repealed by 2005
- § 314.014 — [Repealed by 1953 c.310 §3]
- § 314.015 — Soccer
- § 314.016 — [Repealed by 1953 c.310 §3]
- § 314.018 — [Repealed by 1953 c.310 §3]
- § 314.020 — [Repealed by 1953 c.310 §3]
- § 314.021 — Application of chapter
- § 314.022 — [Repealed by 1953 c.310 §3]
- § 314.023 — Application to partners in domestic partnership and to surviving partners
- § 314.024 — [Repealed by 1953 c.310 §3]
- § 314.026 — [Repealed by 1953 c.310 §3]
- § 314.028 — [Repealed by 1953 c.310 §3]
- § 314.029 — Application of Deficit Reduction Act of 1984 (P.L. 98-369) and
- § 314.029 — was enacted into law by
- § 314.030 — [Repealed by 1953 c.310 §3]
- § 314.031 — Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification
- § 314.031 — was enacted into law by
- § 314.032 — [Repealed by 1953 c.310 §3]
- § 314.033 — Application of federal Tax Reform Act of 1986 (P.L. 99-514)
- § 314.395 — by sections 59a and 59b, chapter 293, Oregon Laws 1987. The amendments
- § 314.034 — [Repealed by 1953 c.310 §3]
- § 314.035 — Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family
- § 314.036 — [Repealed by 1953 c.310 §3]
- § 314.037 — Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L.
- § 314.038 — [Repealed by 1953 c.310 §3]
- § 314.039 — Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992
- § 314.040 — [Repealed by 1953 c.310 §3]
- § 314.041 — Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay
- § 314.042 — [Repealed by 1953 c.310 §3]
- § 314.043 — Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117,
- § 314.043 — was enacted into law by
- § 314.044 — [Repealed by 1953 c.310 §3]
- § 314.045 — Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer
- § 314.045 — was enacted into law by
- § 314.046 — [Repealed by 1953 c.310 §3]
- § 314.047 — Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC
- § 314.047 — was enacted into law by
- § 314.048 — [Repealed by 1953 c.310 §3]
- § 314.049 — Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L.
- § 314.049 — was enacted into law by
- § 314.050 — [Repealed by 1953 c.310 §3]
- § 314.051 — Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and
- § 314.415 — or other law, the refund or portion thereof shall be paid without
- § 314.051 — was enacted into law by
- § 314.052 — [Repealed by 1953 c.310 §3]
- § 314.053 — Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase
- § 314.053 — was enacted into law by
- § 314.054 — [Repealed by 1953 c.310 §3]
- § 314.055 — Application of Energy Independence and Security Act of 2007 (P.L. 110-140),
- § 314.055 — was enacted into law by
- § 314.056 — [Repealed by 1953 c.310 §3]
- § 314.057 — Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes
- § 314.057 — was enacted into law by
- § 314.058 — [Repealed by 1953 c.310 §3]
- § 314.059 — Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
- § 314.415 — or other law, the refund or portion thereof shall be paid without
- § 314.059 — was enacted into law by
- § 314.060 — [Repealed by 1953 c.310 §3]
- § 314.061 — Application of Consumer Assistance to Recycle and Save Act of 2009
- § 314.061 — was enacted into law by
- § 314.062 — [Repealed by 1953 c.310 §3]
- § 314.063 — Application of Federal Aviation Administration Air Transportation Modernization
- § 314.063 — was enacted into law by
- § 314.064 — [Repealed by 1953 c.310 §3]
- § 314.066 — [Repealed by 1953 c.310 §3]
- § 314.068 — [Repealed by 1953 c.310 §3]
- § 314.070 — [Repealed by 1953 c.310 §3]
- § 314.072 — [Repealed by 1953 c.310 §3]
- § 314.074 — [Repealed by 1953 c.310 §3]
- § 314.075 — Evading requirements of law prohibited
- § 314.078 — Determination of tax credit amounts
- § 314.080 — Venue
- § 314.085 — Taxable year; rules
- § 314.088 — [2005 c.519 §2; repealed by 2011
- § 314.091 — Abeyance of tax during periods of active duty military service
- § 314.105 — Definitions for ORS 314.105 to 314.135
- § 314.105 — to 314.135 signed by the department and by any person, relating to the
- § 314.110 — [1953 c.702 §1; 1957 c.337 §4;
- § 314.115 — Adjustment to correct effect of certain errors; use limited
- § 314.135 — only if credit or refund of the overpayment attributable to the
- § 314.120 — [1953 c.702 §2; repealed by 1971
- § 314.125 — When
- § 314.130 — [1953 c.702 §3; repealed by 1971
- § 314.135 — Computation; method of adjustment; credit or setoff limited; recovery after
- § 314.105 — (1)(d), an adjustment has been made by the assessment and collection of
- § 314.140 — Adjustment of returns of related taxpayers after reallocation of income or
- § 314.155 — [1965 c.178 §8; 1969 c.493 §79;
- § 314.160 — [1965 c.178 §9; 1969 c.493 §80;
- § 314.165 — [1965 c.178 §10; 1969 c.493 §81;
- § 314.170 — [1965 c.178 §11; repealed by 1969
- § 314.175 — [1965 c.178 §12; 1969 c.493 §82;
- § 314.210 — [Formerly 317.605; 2003 c.46 §31;
- § 314.220 — [Formerly 317.610; repealed by
- § 314.230 — [Formerly 317.615; repealed by
- § 314.250 — [1967 c.592 §18; 1987 c.293 §53;
- § 314.255 — Collection of taxes due after revocation of certification of pollution control
- § 314.256 — Lobbying expenditures; proxy tax; rules
- § 314.257 — [1995 c.556 §46; repealed by 1997
- § 314.258 — Withholding in certain conveyances of real estate; rules
- § 314.260 — Taxation of real estate mortgage investment conduits
- § 314.265 — [1997 c.839 §51; repealed by 2019
- § 314.275 — [1957 c.544 §2; 1969 c.493 §84;
- § 314.276 — Method
- § 314.277 — [1961 c.176 §§2,4; 1969 c.493 §85;
- § 314.280 — Allocation of income of financial institution or public utility from business
- § 314.285 — [1957 c.632 §5 (enacted in lieu of
- § 314.287 — Costs
- § 314.290 — [1957 c.102 §2; 1979 c.579 §4;
- § 314.295 — Apportionment or allocation where two or more organizations, trades or
- § 314.296 — [2009 c.402 §2; 2013 c.467 §1;
- § 314.297 — Election for alternative determination of farm income; computation of income;
- § 314.300 — Passive activity loss; determination; treatment; rules
- § 314.302 — Interest on deferred tax liabilities with respect to installment obligations;
- § 314.304 — [1995 c.556 §42; 1999 c.21 §33;
- § 314.306 — Income
- § 314.307 — Definitions; reportable transactions
- § 314.308 — Reportable transactions; rules
- § 314.310 — Liability of transferee of taxpayer for taxes imposed on taxpayer
- § 314.330 — Lien
- § 314.355 — Returns when tax year changed
- § 314.360 — Information returns; penalties
- § 314.362 — Filing
- § 314.363 — [1975 c.760 §2; repealed by 1984
- § 314.364 — Authority of department to require filing of returns by electronic means;
- § 314.365 — [1957 c.632 §8 (enacted in lieu of
- § 314.370 — Department requiring return or supplementary return
- § 314.380 — Furnishing copy of federal or other state return or report; action required
- § 314.385 — Form
- § 314.395 — Time
- § 314.397 — Manner
- § 314.400 — Penalty for failure to file report or return or to pay tax when due; interest;
- § 314.401 — De minimis
- § 314.402 — Understatement of net tax; penalty; cost-of-living adjustment; waiver of
- § 314.403 — Listed
- § 314.404 — Penalty for failure to report reportable transaction
- § 314.405 — [1957 c.632 §13 (enacted in lieu
- § 314.406 — Penalty for promotion of abusive tax shelter
- § 314.407 — Assessment of taxes owing but not submitted with return; time of assessment;
- § 314.410 — Time
- § 314.412 — Issuing of notice of deficiency attributable to involuntary conversion; time
- § 314.415 — Refunds; interest; credits
- § 314.505 — to 314.525 or 316.557 to 316.589 if the interest would be for any
- § 314.417 — Unpaid
- § 314.419 — Foreclosure of lien
- § 314.420 — [1957 c.632 §16 (enacted in lieu
- § 314.421 — When
- § 314.423 — Status
- § 314.425 — Examining books, records or persons
- § 314.430 — Warrant for collection of taxes
- § 314.432 — [1989 c.1036 §2; 1995 c.53 §2;
- § 314.434 — [1989 c.1036 §3; 1995 c.53 §3;
- § 314.435 — [1957 c.632 §19 (enacted in lieu
- § 314.440 — Tax as
- § 314.445 — [1957 c.632 §21 (enacted in lieu
- § 314.450 — [Subsections (1) and (2) enacted
- § 314.455 — [1957 c.632 §23 (enacted in lieu
- § 314.460 — [1957 c.632 §24 (enacted in lieu
- § 314.465 — [1957 c.632 §25 (enacted in lieu
- § 314.466 — Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter
- § 314.469 — Treatment of moneys collected under ORS 314.406
- § 314.470 — [1957 c.632 §26 (enacted in lieu
- § 314.505 — Estimate of tax liability by corporations; rules
- § 314.515 — Installment schedule for payment of estimated tax
- § 314.518 — Estimated tax payments by electronic funds transfer; phase-in; rules
- § 314.520 — State
- § 314.520 — was enacted into law by
- § 314.525 — Underpayment of estimated tax; interest; nonapplicability of penalties
- § 314.605 — Short
- § 314.606 — Status
- § 314.610 — Definitions for ORS 314.605 to 314.675
- § 314.645 — and that are received from transactions and activity occurring in the
- § 314.615 — When
- § 314.620 — When
- § 314.625 — Certain nonapportionable income to be allocated
- § 314.630 — Allocation to this state of net rents and royalties
- § 314.635 — Allocation to this state of capital gains and losses
- § 314.640 — Allocation to this state of interest and dividends
- § 314.642 — Allocation to this state of lottery prizes
- § 314.645 — Allocation to this state of patent and copyright royalties
- § 314.647 — Policy
- § 314.647 — was enacted into law by
- § 314.650 — Apportionment of income
- § 314.655 — Determination of property factor
- § 314.660 — Determination of payroll factor
- § 314.665 — Determination of sales factor; use of market sourcing; inclusions and
- § 314.666 — Market
- § 314.666 — was added to and made a
- § 314.667 — Additional methods to determine extent of business activity in this state;
- § 314.675 — do not fairly represent the extent of the taxpayers business activity
- § 314.668 — Definitions
- § 314.650 — and 314.665 and the rules adopted thereunder, as in effect on the date
- § 314.669 — Legislative findings; purposes
- § 314.670 — [1965 c.152 §19; 1984 c.1 §17;
- § 314.671 — Qualifying investment contract; duration; remedies
- § 314.673 — Rules;
- § 314.674 — Apportionment of broadcasting sales
- § 314.665 — is in this state if the taxpayers audience or subscribers are in this
- § 314.675 — Apportionment of net loss; net loss deduction; limitations
- § 314.680 — [1989 c.792 §3; 1995 c.79 §159;
- § 314.682 — [1989 c.792 §2; 1995 c.79 §160;
- § 314.684 — [1989 c.792 §4; 2014 c.103 §§2,4;
- § 314.686 — [1989 c.792 §5; 1995 c.79 §161;
- § 314.688 — [1989 c.792 §6; 1995 c.79 §162;
- § 314.690 — [1989 c.792 §7; repealed by 2021
- § 314.695 — Application of ORS 314.280 and 314.605 to 314.675
- § 314.605 — to 314.675 apply to the allocation and apportionment of the income of
- § 314.698 — Treatment of global intangible low-taxed income
- § 314.705 — [1967 c.242 §2; repealed by 2015
- § 314.710 — [1967 c.242 §7; 1969 c.493 §91;
- § 314.712 — Partnerships not subject to income tax; exceptions
- § 314.722 — or 314.731 to 314.737, a partnership as such is not subject to the tax
- § 314.714 — Character of partnership income; procedure if partners treatment of item
- § 314.716 — Basis
- § 314.718 — Treatment of contributions to partnership
- § 314.720 — Treatment of distributions from partnership
- § 314.722 — Publicly traded partnerships taxed as corporations
- § 314.723 — [1999 c.90 §3; repealed by 2019
- § 314.724 — Information return; penalty; rules
- § 314.725 — Privilege tax applicable to partnerships
- § 314.726 — Application of ORS 314.724
- § 314.727 — Disclosure of partnership items to partner
- § 314.730 — [1989 c.625 §41; renumbered
- § 314.761 — in 2019]
- § 314.731 — Definitions
- § 314.732 — [1989 c.625 §42; 1991 c.457 §21;
- § 314.733 — Requirement to report adjustments from partnership-level audit or
- § 314.734 — [1989 c.625 §43; 1991 c.457 §22;
- § 314.735 — Time
- § 314.733 — or if the adjustments report filed by the taxpayer omits adjustments or
- § 314.736 — [1989 c.625 §44; renumbered
- § 314.737 — Time
- § 314.738 — [1989 c.625 §45; renumbered
- § 314.739 — Obligation or right of partner to report changes in taxable income or tax
- § 314.778 — by sections 6 to 9, chapter 132, Oregon Laws 2019, is intended to
- § 314.739 — was enacted into law by
- § 314.740 — [1989 c.625 §46; 1997 c.839 §61;
- § 314.742 — [1989 c.625 §47; 1997 c.839 §62;
- § 314.744 — [1989 c.625 §48; renumbered
- § 314.746 — [1989 c.625 §49; renumbered
- § 314.748 — [1989 c.625 §50; repealed by 1997
- § 314.749 — [1997 c.100 §6; renumbered 314.770
- § 314.750 — [1989 c.625 §58; 2007 c.322 §2;
- § 314.752 — [1991 c.877 §36; 1993 c.730 §5;
- § 314.760 — [1989 c.625 §54; repealed by 2005
- § 314.761 — C
- § 314.762 — Taxation of S corporation; application of Internal Revenue Code; carryforward
- § 314.763 — Taxation of shareholders income; computation; character of income, gain, loss
- § 314.764 — Treatment of distributions by S corporation
- § 314.765 — Employee fringe benefits; foreign income
- § 314.766 — Tax on
- § 314.767 — Tax on
- § 314.768 — S
- § 314.769 — Application of sections 1377 and 1379 of Internal Revenue Code
- § 314.770 — Disclosure of S corporation items to shareholder
- § 314.770 — was added to and made a
- § 314.771 — Recapture of LIFO benefits
- § 314.772 — Business tax credits; allowance to shareholders
- § 314.766 — (5)(b), the tax credits allowed or allowable to a C corporation for
- § 314.775 — Definitions for ORS 314.775 to 314.784
- § 314.778 — Composite returns of pass-through entities; election; effect of election on
- § 314.781 — Withholding; required returns and statements; pass-through entity liability
- § 314.784 — Circumstances when pass-through entity withholding is not required; rules
- § 314.805 — Department to administer and enforce laws; enforcement districts; branch
- § 314.810 — Administering oaths and taking acknowledgments
- § 314.815 — Rules
- § 314.820 — [1957 c.632 §31 (enacted in lieu
- § 314.825 — [1957 c.632 §32 (enacted in lieu
- § 314.830 — [1957 c.632 §33 (enacted in lieu
- § 314.835 — Divulging particulars of returns and reports prohibited
- § 314.840 — Disclosure of information; persons to whom information may be furnished
- § 314.835 — to:
- § 314.843 — Reporting of information to consumer reporting agency; rules
- § 314.845 — Certificate of department as evidence
- § 314.850 — Statistics
- § 314.855 — Rewards for information
- § 314.860 — [1979 c.690 §18; 1997 c.170 §27;
- § 314.865 — Use of
- § 314.865 — was enacted into law by
- § 314.870 — Time
- § 314.415 — or other law, any overpayment of tax with respect to such return shall
- § 314.875 — [1995 c.780 §2; repealed by 1999
- § 314.990 — [Repealed by 1953 c.310 §3]
- § 314.991 — Penalties