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Oregon /
Oregon Revised Statutes Chapter 315
Oregon Revised Statutes Chapter 315
320 sections · Oregon
- § 315.004 — Definitions; adoption
- § 315.037 — Tax expenditures
- § 315.047 — List of tax credits
- § 315.051 — Report by Legislative
- § 315.052 — Limitation on transfer
- § 315.053 — Restriction on types of
- § 315.054 — Federal tax credits
- § 315.056 — Conditions for transfer
- § 315.058 — Agency to provide tax
- § 315.061 — Suspension, revocation
- § 315.063 — Waiver of
- § 315.068 — Claim of right income
- § 315.106 — Reforestation credit
- § 315.108 — Annual reforestation
- § 315.111 — Legislative
- § 315.113 — Voluntary removal of
- § 315.117 — Legislative findings
- § 315.119 — On-farm processing
- § 315.123 — Minimum production and
- § 315.124 — Small forestland owner
- § 315.126 — Certification of
- § 315.128 — Calculation of credit
- § 315.130 — Revocation upon timber
- § 315.132 — Credit allowed for
- § 315.133 — Overtime compensation
- § 315.135 — Calculation of credit
- § 315.136 — Notice of
- § 315.137 — Calendar year
- § 315.138 — Screening devices,
- § 315.141 — Biomass production or
- § 315.144 — Transfer of biomass
- § 315.154 — Definitions for crop
- § 315.164 — Agriculture workforce
- § 315.167 — Agriculture workforce
- § 315.169 — Agriculture workforce
- § 315.171 — Tax credit limit for
- § 315.176 — Bovine manure
- § 315.184 — Annual limitation on
- § 315.204 — Dependent care
- § 315.208 — Dependent care
- § 315.213 — Contributions to Office
- § 315.237 — Employee and dependent
- § 315.262 — Working family child
- § 315.264 — Working family
- § 315.266 — Earned income; use of
- § 315.271 — Individual development
- § 315.272 — Certain individual
- § 315.273 — Qualifying child of
- § 315.276 — Quarterly payments
- § 315.278 — Reconciliation of
- § 315.279 — Commencement of
- § 315.281 — Definitions for credit
- § 315.283 — Sale of publicly
- § 315.286 — Reservation of credit;
- § 315.291 — Calendar year
- § 315.304 — Pollution control
- § 315.326 — Renewable energy
- § 315.329 — Funding in lieu of tax
- § 315.331 — Energy conservation
- § 315.336 — Transportation projects
- § 315.341 — Renewable energy
- § 315.354 — Energy conservation
- § 315.356 — Other grants as offset
- § 315.357 — Time limit applicable
- § 315.465 — Biofuels and fuel
- § 315.469 — Biodiesel used in home
- § 315.506 — New business facility
- § 315.507 — Electronic commerce in
- § 315.508 — Recordkeeping
- § 315.514 — Film production
- § 315.516 — Funding in lieu of tax
- § 315.517 — Water transit vessels
- § 315.518 — Research conducted by
- § 315.519 — Refundability of tax
- § 315.522 — Certification;
- § 315.523 — Employee training
- § 315.533 — Qualified equity
- § 315.536 — Transferability of
- § 315.593 — Short line railroad
- § 315.595 — Preliminary
- § 315.597 — Final certification;
- § 315.599 — Fees; appropriation for
- § 315.603 — Tax credit limit for
- § 315.610 — Long term care
- § 315.613 — Credit available to
- § 315.616 — Additional providers
- § 315.619 — Credit for medical
- § 315.622 — Rural emergency medical
- § 315.624 — Medical care to
- § 315.628 — Health care services
- § 315.631 — Certification of health
- § 315.640 — University venture
- § 315.643 — Opportunity Grant
- § 315.646 — Funding in lieu of tax
- § 315.650 — Higher education
- § 315.653 — Forfeiture of prior tax
- § 315.675 — Trust for Cultural
- § 315.001 — [Enacted as 1953 c.308 §1;
- § 315.002 — [Enacted as 1953 c.308 §2;
- § 315.003 — [Enacted as 1953 c.308 §3;
- § 315.004 — Definitions; adoption of parts of Internal Revenue Code and application of
- § 315.005 — [Repealed by 1965 c.26 §6]
- § 315.010 — [Amended by 1953 c.325 §3;
- § 315.015 — [Repealed by 1965 c.26 §6]
- § 315.020 — [Repealed by 1965 c.26 §6]
- § 315.025 — [Repealed by 1965 c.26 §6]
- § 315.030 — [Repealed by 1965 c.26 §6]
- § 315.035 — [Repealed by 1965 c.26 §6]
- § 315.037 — Tax
- § 315.037 — was enacted into law by
- § 315.040 — [Repealed by 1965 c.26 §6]
- § 315.044 — Statement of purpose
- § 315.045 — [Repealed by 1965 c.26 §6]
- § 315.047 — List
- § 315.047 — was enacted into law by
- § 315.050 — [2009 c.913 §53; 2013 c.750 §45;
- § 315.051 — Report
- § 315.052 — Limitation on transfer or sale of credit
- § 315.053 — Restriction on types of transferees
- § 315.054 — Federal tax credits allowable only as specified
- § 315.055 — [Repealed by 1965 c.26 §6]
- § 315.056 — Conditions for transfer of tax credit
- § 315.058 — Agency
- § 315.060 — [Repealed by 1965 c.26 §6]
- § 315.061 — Suspension, revocation or forfeiture
- § 315.063 — Waiver
- § 315.065 — [Repealed by 1965 c.26 §6]
- § 315.068 — Claim
- § 315.070 — [Repealed by 1965 c.26 §6]
- § 315.075 — [Repealed by 1965 c.26 §6]
- § 315.080 — [Repealed by 1965 c.26 §6]
- § 315.085 — [Repealed by 1965 c.26 §6]
- § 315.090 — [Repealed by 1965 c.26 §6]
- § 315.095 — [Repealed by 1965 c.26 §6]
- § 315.104 — Reforestation; rules
- § 315.106 — (4), site preparation, tree planting and other silviculture treatments
- § 315.104 — is repealed January 2,
- § 315.105 — [Repealed by 1965 c.26 §6]
- § 315.106 — Reforestation credit preliminary certificate; application; limitation
- § 315.104 — and 315.108
- § 315.106 — is repealed January 2,
- § 315.108 — Annual
- § 315.108 — is repealed January 2,
- § 315.110 — [Amended by 1953 c.665 §2;
- § 315.111 — Legislative declarations regarding riparian land conservation
- § 315.113 — Voluntary removal of riparian land from farm production; rules
- § 315.115 — [Repealed by 1965 c.26 §6]
- § 315.117 — Legislative findings and declarations regarding on-farm processing
- § 315.119 — On-farm processing facilities
- § 315.120 — [Amended by 1953 c.132 §3;
- § 315.123 — Minimum production and processing volume requirements; record- keeping
- § 315.124 — Small
- § 315.125 — [Enacted as 1953 c.197 §2;
- § 315.126 — Certification of eligibility from State Forestry Department; notice of
- § 315.128 — Calculation of credit amount
- § 315.130 — Revocation upon timber harvest or removal of harvest restriction; liability for
- § 315.132 — Credit
- § 315.124 — is repealed, or is allowed by the Legislative Assembly to expire,
- § 315.133 — Overtime compensation paid to agricultural workers
- § 315.134 — [1993 c.730 §10 (enacted in lieu
- § 315.135 — Calculation of credit amount
- § 315.136 — Notice
- § 315.137 — Calendar year limitation on credits allowed all taxpayers
- § 315.138 — Screening devices, by-pass devices or fishways; rules
- § 315.141 — Biomass production or collection; fee; rules; documentation
- § 315.144 — Transfer of biomass credit; rules
- § 315.148 — [1993 c.730 §14 (enacted in lieu
- § 315.154 — Definitions for crop donation credit
- § 315.155 — [Repealed by 1965 c.26 §6]
- § 315.156 — Crop
- § 315.160 — [Repealed by 1965 c.26 §6]
- § 315.163 — Definitions for ORS 315.163 to 315.169
- § 315.169 — (2)
- § 315.164 — Agriculture workforce housing projects; rules
- § 315.165 — [Repealed by 1965 c.26 §6]
- § 315.167 — Agriculture workforce housing credit application; procedure; rules
- § 315.169 — Agriculture workforce housing contributor credit; transfer of agriculture
- § 315.170 — [Repealed by 1965 c.26 §6]
- § 315.171 — Tax
- § 315.172 — [2001 c.868 §4; 2003 c.588 §15;
- § 315.174 — [2012 c.65 §2; repealed by 2025
- § 315.175 — [Repealed by 1965 c.26 §6]
- § 315.176 — Bovine
- § 315.179 — [2017 c.610 §8; repealed by 2019
- § 315.180 — [Repealed by 1965 c.26 §6]
- § 315.181 — [2017 c.610 §9; repealed by 2019
- § 315.184 — Annual
- § 315.184 — was enacted into law by
- § 315.185 — [Repealed by 1965 c.26 §6]
- § 315.190 — [Repealed by 1965 c.26 §6]
- § 315.195 — [Repealed by 1965 c.26 §6]
- § 315.200 — [Repealed by 1965 c.26 §6]
- § 315.204 — Dependent care assistance; rules
- § 315.205 — [Repealed by 1965 c.26 §6]
- § 315.208 — Dependent care facilities
- § 315.210 — [Repealed by 1965 c.26 §6]
- § 315.213 — Contributions
- § 315.215 — [Repealed by 1965 c.26 §6]
- § 315.234 — [1993 c.730 §26 (enacted in lieu
- § 315.237 — Employee and dependent scholarship program payments
- § 315.254 — [1993 c.730 §28 (enacted in lieu
- § 315.255 — [Repealed by 1965 c.26 §6]
- § 315.259 — [1995 c.648 §2; 1997 c.325 §38;
- § 315.260 — [Repealed by 1965 c.26 §6]
- § 315.262 — Working family child care; rules
- § 315.264 — Working family household and dependent care expenses; rules
- § 315.265 — [Repealed by 1965 c.26 §6]
- § 315.266 — Earned
- § 315.270 — [Repealed by 1965 c.26 §6]
- § 315.271 — Individual development accounts
- § 315.272 — Certain individual development account withdrawals
- § 315.273 — Qualifying child of taxpayer
- § 315.274 — [1999 c.1088 §2; 2001 c.660 §57;
- § 315.275 — [Repealed by 1965 c.26 §6]
- § 315.276 — Quarterly payments based on annual advance amount
- § 315.278 — Reconciliation of quarterly payment amounts
- § 315.276 — and against the taxpayers underlying tax liability, if imposed; and
- § 315.273 — and 315.276. [2023 c.538 §3a]
- § 315.279 — Commencement of quarterly payments
- § 315.280 — [Amended by 1953 c.148 §3;
- § 315.281 — Definitions for credit allowed for sale of publicly supported housing
- § 315.283 — Sale
- § 315.285 — [Repealed by 1965 c.26 §6]
- § 315.286 — Reservation of credit; application to Housing and Community Services
- § 315.288 — [2023 c.490 §21; repealed by 2024
- § 315.290 — [Repealed by 1965 c.26 §6]
- § 315.291 — Calendar year limitation on credits allowed all taxpayers
- § 315.295 — [Repealed by 1965 c.26 §6]
- § 315.304 — Pollution control facilities
- § 315.304 — remaining unused may be carried forward to that fifth succeeding tax
- § 315.304 — (2) and credits carried over from previous tax years pursuant to ORS
- § 315.305 — [Repealed by 1965 c.26 §6]
- § 315.310 — [Repealed by 1965 c.26 §6]
- § 315.311 — [1995 c.746 §33; 1997 c.325 §40;
- § 315.315 — [Repealed by 1965 c.26 §6]
- § 315.320 — [Repealed by 1965 c.26 §6]
- § 315.324 — [1993 c.730 §32 (enacted in lieu
- § 315.325 — [Repealed by 1965 c.26 §6]
- § 315.326 — Renewable energy development contributions; auction of tax credits;
- § 315.329 — Funding in lieu of tax credit certification
- § 315.330 — [Repealed by 1965 c.26 §6]
- § 315.331 — Energy
- § 315.335 — [Repealed by 1965 c.26 §6]
- § 315.336 — Transportation projects
- § 315.340 — [Repealed by 1965 c.26 §6]
- § 315.341 — Renewable energy resource equipment manufacturing facilities
- § 315.345 — [Repealed by 1965 c.26 §6]
- § 315.350 — [Repealed by 1965 c.26 §6]
- § 315.354 — Energy
- § 315.355 — [Repealed by 1965 c.26 §6]
- § 315.356 — Other
- § 315.357 — Time
- § 315.360 — [Amended by 1953 c.132 §3;
- § 315.365 — [Repealed by 1965 c.26 §6]
- § 315.455 — [Repealed by 1965 c.26 §6]
- § 315.460 — [Repealed by 1965 c.26 §6]
- § 315.465 — Biofuels and fuel blends
- § 315.469 — Biodiesel used in home heating
- § 315.504 — [1993 c.730 §38 (enacted in lieu
- § 315.505 — [Repealed by 1965 c.26 §6]
- § 315.506 — New
- § 315.507 — Electronic commerce in designated enterprise zone
- § 315.508 — Recordkeeping requirements; disallowance of credit
- § 315.510 — [Repealed by 1965 c.26 §6]
- § 315.511 — [2001 c.957 §15; repealed by 2011
- § 315.514 — Film
- § 315.515 — [Repealed by 1965 c.26 §6]
- § 315.516 — Funding in lieu of tax credit certification
- § 315.516 — was enacted into law by
- § 315.517 — Water
- § 315.517 — was enacted into law by
- § 315.518 — Research conducted by semiconductor company
- § 315.519 — Refundability of tax credit
- § 315.520 — [Repealed by 1965 c.26 §6]
- § 315.521 — [2005 c.592 §5; 2013 c.750 §42;
- § 315.522 — Certification; application to Oregon Business Development Department; fees;
- § 315.523 — Employee training
- § 315.525 — [Repealed by 1965 c.26 §6]
- § 315.526 — Short
- § 315.529 — Definitions
- § 315.530 — [Repealed by 1965 c.26 §6]
- § 315.533 — Qualified equity investments
- § 315.529 — in any way limits the holders ability to accelerate payments on the
- § 315.535 — [Repealed by 1965 c.26 §6]
- § 315.536 — Transferability of credit
- § 315.540 — [Repealed by 1965 c.26 §6]
- § 315.545 — [Repealed by 1965 c.26 §6]
- § 315.550 — [Repealed by 1965 c.26 §6]
- § 315.555 — [Repealed by 1965 c.26 §6]
- § 315.560 — [Repealed by 1965 c.26 §6]
- § 315.570 — [Repealed by 1965 c.26 §6]
- § 315.575 — [Repealed by 1965 c.26 §6]
- § 315.580 — [Repealed by 1965 c.26 §6]
- § 315.585 — [Repealed by 1965 c.26 §6]
- § 315.590 — [Repealed by 1965 c.26 §6]
- § 315.591 — Definitions
- § 315.593 — Short
- § 315.595 — Preliminary certification; application; allocation priority; rules
- § 315.597 — Final
- § 315.599 — Fees;
- § 315.601 — [2019 c.579 §12; repealed by 2021
- § 315.603 — Tax
- § 315.604 — [1993 c.730 §40 (enacted in lieu
- § 315.606 — [2019 c.579 §14; repealed by 2021
- § 315.610 — Long
- § 315.613 — Credit
- § 315.616 — Additional providers who may qualify for credit
- § 315.619 — Credit
- § 315.613 — if:
- § 315.622 — Rural
- § 315.624 — Medical care to residents of Oregon Veterans Home
- § 315.628 — Health
- § 315.631 — Certification of health care providers; reports
- § 315.631 — was enacted into law by
- § 315.640 — University venture development fund contributions
- § 315.643 — Opportunity Grant contributions; auction of tax credits; certification; rules
- § 315.646 — Funding in lieu of tax credit certification
- § 315.650 — Higher
- § 315.653 — Forfeiture of prior tax relief; disallowed withdrawal or distribution
- § 315.675 — Trust