Oregon Revised Statutes Chapter 314 § 314.355 — Returns when tax year changed
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.355·Enacted ·Last updated March 01, 2026
Statute Text
Returns when tax year changed.
If a taxpayer changes the tax year on the basis of which net income is
computed, the taxpayer shall, at the time and in the manner the Department of
Revenue prescribes, make a separate return of net income received during the
period intervening between the end of the former income year of the taxpayer
and the beginning of the new income year. [1957 c.632 §6 (enacted in lieu of
316.520); 1987 c.293 §58]
Plain English Explanation
This Oregon statute addresses Returns when tax year changed. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.355
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Returns when tax year changed. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 314.355. Use this format in legal documents and court filings.
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