State Laws /
Oregon /
Oregon Revised Statutes Chapter 316
Oregon Revised Statutes Chapter 316
653 sections · Oregon
- § 316.012 — Terms have same meaning
- § 316.013 — Determination of
- § 316.018 — Application of
- § 316.024 — Application of federal
- § 316.026 — Charitable contributions
- § 316.028 — Determination of net
- § 316.029 — Disallowance of
- § 316.031 — Net operating loss
- § 316.032 — Department to
- § 316.037 — Imposition and rate of
- § 316.042 — Amount of tax where
- § 316.043 — Tax rates allowed for
- § 316.044 — Estimates by
- § 316.045 — Tax rate imposed on
- § 316.047 — Transitional provision
- § 316.048 — Taxable income of
- § 316.054 — Social Security
- § 316.056 — Interest or dividends
- § 316.078 — Tax credit for
- § 316.079 — Credit for certain
- § 316.082 — Credit for taxes paid
- § 316.085 — Personal exemption
- § 316.087 — Credit for the elderly
- § 316.090 — Credit for manufactured
- § 316.099 — Credit for early
- § 316.102 — Credit for political
- § 316.109 — Credit for tax by
- § 316.116 — Credit for alternative
- § 316.117 — Proration between
- § 316.118 — Pro rata share of S
- § 316.119 — Proration of part-year
- § 316.122 — Separate or joint
- § 316.124 — Determination of
- § 316.127 — Income of nonresident
- § 316.130 — Determination of
- § 316.131 — Credit allowed to
- § 316.148 — Credit for expenses in
- § 316.149 — Evidence of eligibility
- § 316.157 — Credit for retirement
- § 316.158 — Effect upon ORS 316.157
- § 316.159 — Subtraction for certain
- § 316.164 — When surety bond or
- § 316.167 — Withholding of tax
- § 316.168 — Employer required to
- § 316.169 — Circumstances in which
- § 316.171 — Application of tax and
- § 316.172 — Department to provide
- § 316.177 — Reliance on withholding
- § 316.182 — Withholding statement
- § 316.187 — Amount withheld is in
- § 316.189 — Withholding of state
- § 316.191 — Withholding taxes at
- § 316.193 — Withholding of state
- § 316.194 — Withholding from
- § 316.196 — Withholding of state
- § 316.197 — Payment to department
- § 316.198 — Payment by electronic
- § 316.202 — Reports by employer;
- § 316.207 — Liability for tax;
- § 316.162 — to 316.221 when services performed by qualified real estate broker or
- § 316.212 — Applicability of other
- § 316.214 — Withholding
- § 316.218 — Annual report of
- § 316.219 — Rules
- § 316.220 — Alternative withholding
- § 316.221 — Disposition of withheld
- § 316.223 — Alternate methods of
- § 316.267 — Application of chapter
- § 316.272 — Computation and payment
- § 316.277 — Associations taxable as
- § 316.279 — Treatment of business
- § 316.282 — Definitions related to
- § 316.287 — Fiduciary adjustment
- § 316.292 — Credit for taxes paid
- § 316.298 — Accumulation
- § 316.302 — Nonresident estate or
- § 316.307 — Income of nonresident
- § 316.312 — Determination of Oregon
- § 316.317 — Credit to beneficiary
- § 316.362 — Persons required to
- § 316.363 — Returns; instructions
- § 316.364 — Flesch Reading Ease
- § 316.366 — Schedule for collection
- § 316.367 — Joint return by spouses
- § 316.368 — When joint return
- § 316.369 — Circumstances where one
- § 316.372 — Minor to file return;
- § 316.377 — Individual under
- § 316.382 — Returns by fiduciaries
- § 316.387 — Election for final tax
- § 316.392 — Notice of qualification
- § 316.457 — Department may require
- § 316.472 — Tax treatment of common
- § 316.502 — Distribution of revenue
- § 316.557 — Definition of estimated
- § 316.557 — to 316.589 to estates and trusts
- § 316.563 — When declaration of
- § 316.567 — Joint declaration of
- § 316.569 — When declaration
- § 316.573 — When individual not
- § 316.577 — Date of filing
- § 316.579 — Amount of estimated tax
- § 316.583 — Effect of payment of
- § 316.587 — Effect of underpayment
- § 316.588 — When interest on
- § 316.589 — Application to short
- § 316.680 — Modification of taxable
- § 316.681 — Interest or dividends
- § 316.683 — State exempt-interest
- § 316.685 — Federal income tax
- § 316.687 — Amount in excess of
- § 316.693 — Subtraction for medical
- § 316.695 — Additional
- § 316.698 — Subtraction for
- § 316.699 — Subtraction for
- § 316.707 — Computation of
- § 316.716 — Differences in basis on
- § 316.737 — Amount specially taxed
- § 316.738 — Modification of taxable
- § 316.739 — Deferral of deduction
- § 316.744 — Cash payments for
- § 316.747 — Contribution to
- § 316.749 — Dividend from domestic
- § 316.758 — Additional personal
- § 316.765 — Additional personal
- § 316.771 — Proof of status for
- § 316.777 — Income derived from
- § 316.778 — Small city business
- § 316.783 — Amounts received for
- § 316.785 — Income derived from
- § 316.787 — Payments to Japanese
- § 316.792 — Military pay
- § 316.795 — Exemption for payments
- § 316.797 — First-time home buyer
- § 316.798 — Subtraction for
- § 316.800 — Limits phased out based
- § 316.801 — Addition for certain
- § 316.803 — Obligations of
- § 316.807 — Taxpayer to maintain
- § 316.808 — Rules; financial
- § 316.812 — Certain traveling
- § 316.821 — Federal election to
- § 316.832 — Travel expenses for
- § 316.836 — Qualified production
- § 316.837 — Addition for federal
- § 316.844 — Special computation of
- § 316.844 — 316.846 Scholarship awards used
- § 316.847 — National service
- § 316.848 — Individual development
- § 316.850 — Personal casualty loss
- § 316.853 — Addition for amount
- § 316.859 — Addition for amount
- § 316.861 — Addition of purchase
- § 316.866 — Amounts received in
- § 316.867 — Legal fees in
- § 316.970 — Effect of chapter 493,
- § 316.992 — Penalty for filing
- § 316.002 — Short
- § 316.003 — Goals
- § 316.003 — was enacted into law by
- § 316.005 — [1953 c.304 §1; repealed by 1969
- § 316.007 — Policy
- § 316.010 — [1953 c.304 §2; 1953 c.552 §1;
- § 316.012 — Terms
- § 316.013 — Determination of federal adjusted gross income
- § 316.014 — [1985 c.802 §18; 1997 c.839 §2;
- § 316.015 — [1953 c.304 §3; 1953 c.552 §2;
- § 316.016 — [1973 c.119 §2; repealed by 1975
- § 316.017 — [1969 c.493 §3a; repealed by 1969
- § 316.018 — Application of Payment-in-Kind Tax Treatment Act of 1983
- § 316.019 — [1985 c.802 §46; repealed by 1997
- § 316.020 — [1953 c.304 §4; repealed by 1969
- § 316.021 — [1985 c.802 §58; 1987 c.293 §3;
- § 316.022 — General definitions
- § 316.023 — [1987 c.293 §§71,72,73; renumbered
- § 316.024 — Application of federal law to determination of taxable income
- § 316.025 — [1953 c.304 §5; repealed by 1957
- § 316.026 — Charitable contributions or activities not to be used for domicile or resident
- § 316.027 — Resident
- § 316.028 — Determination of net operating loss, carryback and carryforward
- § 316.029 — Disallowance of subtraction for amounts included in calculation of net
- § 316.030 — [1953 c.304 §6; repealed by 1957
- § 316.031 — Net
- § 316.032 — Department to administer law; policy as to federal conflicts and technical
- § 316.007 — or 316.012 refer to rules or regulations prescribed by the Secretary of
- § 316.035 — [1953 c.304 §117; repealed by 1969
- § 316.037 — Imposition and rate of tax
- § 316.040 — [1953 c.304 §7; repealed by 1969
- § 316.042 — Amount
- § 316.043 — Tax
- § 316.044 — Estimates by Legislative Revenue Officer; reports; adjustment of rates
- § 316.045 — Tax
- § 316.047 — Transitional provision to prevent doubling income or deductions
- § 316.048 — Taxable income of resident
- § 316.049 — [1977 c.755 §2; renumbered
- § 316.050 — [1977 c.553 §2; renumbered
- § 316.051 — [1977 c.390 §2; renumbered
- § 316.052 — [1977 c.390 §3; 1979 c.691 §2;
- § 316.053 — [1977 c.390 §4; renumbered
- § 316.054 — Social
- § 316.055 — [1953 c.304 §8; 1953 c.552 §3;
- § 316.056 — Interest or dividends on obligations of state or public bodies subtracted from
- § 316.057 — [1977 c.872 §8; renumbered
- § 316.058 — [1977 c.872 §9; renumbered
- § 316.059 — [1977 c.872 §10; renumbered
- § 316.060 — [1953 c.304 §9; 1955 c.596 §1;
- § 316.061 — [1979 c.887 §2; renumbered
- § 316.062 — [1969 c.493 §14; renumbered
- § 316.063 — [1979 c.887 §§3,4; renumbered
- § 316.064 — [1979 c.707 §2; renumbered
- § 316.065 — [1953 c.304 §10; repealed by 1959
- § 316.066 — [1973 c.753 §2; repealed by 1979
- § 316.067 — [1969 c.493 §15; 1971 c.686 §12;
- § 316.068 — [1975 c.672 §§2,2a,10b,13;
- § 316.069 — [1981 c.778 §34; renumbered
- § 316.070 — [1953 c.304 §13; repealed by 1969
- § 316.071 — [1981 c.801 §2; renumbered
- § 316.072 — [1969 c.467 §6; 1979 c.376 §1;
- § 316.073 — [1975 c.672 §12; repealed by 1991
- § 316.074 — [1973 c.475 §§2,3; 1975 c.672 §4;
- § 316.075 — [1953 c.304 §11; 1953 c.522 §4;
- § 316.076 — [1973 c.644 §6; 1979 c.699 §1;
- § 316.077 — [1969 c.493 §16; renumbered
- § 316.078 — Tax
- § 316.079 — Credit
- § 316.080 — [1953 c.304 §12; renumbered
- § 316.081 — [1973 c.503 §15; 1975 c.705 §11;
- § 316.082 — Credit
- § 316.083 — [1977 c.666 §35; 1995 c.556 §2;
- § 316.084 — [1981 c.720 §16; 1983 c.684 §10;
- § 316.085 — Personal exemption credit
- § 316.086 — [1979 c.733 §2; 1983 c.684 §11;
- § 316.087 — Credit
- § 316.088 — [1977 c.811 §2; 1979 c.534 §1;
- § 316.089 — [1977 c.852 §2; 1979 c.622 §2;
- § 316.090 — Credit
- § 316.091 — [1977 c.852 §3; 1979 c.622 §3;
- § 316.092 — [1969 c.493 §19; repealed by 1973
- § 316.093 — [1977 c.839 §8; 1979 c.412 §5a;
- § 316.094 — [1979 c.578 §7; 1985 c.749 §1;
- § 316.095 — [1987 c.890 §§2,3; 1989 c.953 §1;
- § 316.096 — [1987 c.591 §13; 1989 c.381 §§8,11,14;
- § 316.097 — [See 316.480; 1973 c.831 §8; 1977
- § 316.098 — [1985 c.438 §2; 1991 c.877 §9;
- § 316.099 — Credit
- § 316.102 — Credit
- § 316.103 — [1985 c.684 §12; 1989 c.765 §1;
- § 316.104 — [1987 c.911 §8b; 1991 c.877 §8;
- § 316.105 — [1953 c.304 §14; 1953 c.552 §5;
- § 316.106 — [1967 c.274 §7; repealed by 1969
- § 316.107 — [1969 c.493 §20; 1973 c.402 §19;
- § 316.108 — [1967 c.118 §2; repealed by 1969
- § 316.109 — Credit
- § 316.110 — [1953 c.304 §15; 1953 c.552 §6;
- § 316.111 — [1965 c.360 §2; repealed by 1969
- § 316.112 — [1959 c.211 §2; 1963 c.627 §5
- § 316.113 — [1967 c.61 §2; repealed by 1969
- § 316.114 — [1967 c.449 §2; repealed by 1969
- § 316.115 — [1953 c.304 §16; 1959 c.555 §1;
- § 316.116 — Credit
- § 316.117 — Proration between Oregon income and other income for nonresidents, part-year
- § 316.118 — Pro
- § 316.119 — Proration of part-year residents income between Oregon income and other
- § 316.122 — Separate or joint determination of income for spouses in a marriage
- § 316.124 — Determination of adjusted gross income of nonresident partner
- § 316.125 — [1953 c.304 §17; repealed by 1969
- § 316.127 — Income
- § 316.130 — Determination of taxable income of full-year nonresident
- § 316.690 — in the proportion provided in ORS 316.117
- § 316.131 — Credit
- § 316.132 — [1987 c.682 §3; 1991 c.877 §12;
- § 316.133 — [1991 c.928 §2; repealed by 1993
- § 316.134 — [1987 c.682 §2; 1989 c.625 §10;
- § 316.135 — [1979 c.554 §2; renumbered
- § 316.136 — [1979 c.554 §3; renumbered
- § 316.137 — [1979 c.554 §4; renumbered
- § 316.138 — [1979 c.554 §5; renumbered
- § 316.139 — [1989 c.924 §2; 1991 c.858 §10;
- § 316.140 — [1979 c.512 §12; 1981 c.894 §10;
- § 316.141 — [1979 c.512 §15; 1981 c.894 §11;
- § 316.142 — [1979 c.512 §16, 17; 1981 c.894 §12;
- § 316.143 — [1989 c.893 §2; 1991 c.877 §16;
- § 316.144 — [1989 c.893 §3; 1991 c.877 §17;
- § 316.145 — [1979 c.561 §4; renumbered
- § 316.146 — [1989 c.893 §6a; 1991 c.877 §18;
- § 316.147 — Definitions for ORS 316.147 to 316.149
- § 316.148 — Credit
- § 316.149 — Evidence of eligibility for credit
- § 316.150 — [1979 c.414 §2; renumbered
- § 316.151 — [1991 c.859 §4; repealed by 1993
- § 316.152 — [1991 c.916 §13; repealed by 1997
- § 316.153 — [1991 c.846 §2; 1995 c.556 §3;
- § 316.154 — [1989 c.963 §2; 1991 c.766 §3;
- § 316.155 — [1991 c.652 §8; repealed by 1993
- § 316.157 — Credit
- § 316.158 — Effect
- § 316.157 — is held to be invalid or unconstitutional. However, no amended return
- § 316.680 — and 316.695 be severable as provided in ORS 174.040. [1991 c.823 §9;
- § 316.158 — was enacted into law by
- § 316.159 — Subtraction for certain retirement distributions contributed to retirement plan
- § 316.160 — [1953 c.304 §18; 1965 c.26 §3;
- § 316.162 — Definitions for ORS 316.162 to 316.221
- § 316.164 — When
- § 316.221 — and 320.550
- § 316.165 — [1953 c.304 §19; repealed by 1969
- § 316.167 — Withholding of tax required; elective provisions for agricultural employees;
- § 316.168 — Employer required to file combined quarterly tax report
- § 316.169 — Circumstances in which person other than employer required to withhold tax
- § 316.221 — or 320.550 except as provided for in subsection (3) of this section. [1997
- § 316.170 — [1953 c.304 §20; repealed by 1969
- § 316.171 — Application of tax and report to administration of tax laws
- § 316.172 — Department to provide deduction and withholding information and determine
- § 316.175 — [1953 c.304 §21; repealed by 1969
- § 316.177 — Reliance on withholding statement or exemption certificate; penalty for
- § 316.180 — [1953 c.304 §22; repealed by 1969
- § 316.182 — Withholding statement of exemption certificate; default withholding rate
- § 316.185 — [1953 c.304 §23; 1955 c.129 §1;
- § 316.187 — Amount
- § 316.189 — Withholding of state income taxes from certain periodic payments
- § 316.189 — was added to and made a
- § 316.190 — [Amended by 1953 c.304 §24; 1955
- § 316.191 — Withholding taxes at time and in manner other than required by federal law;
- § 316.192 — [1969 c.493 §30; 1971 c.333 §2;
- § 316.193 — Withholding of state income taxes from federal retired pay for members of
- § 316.193 — was added to and made a
- § 316.194 — Withholding from lottery prize payments; rules
- § 316.195 — [1953 c.304 §25; repealed by 1969
- § 316.196 — Withholding of state income taxes from federal retirement pay for civil service
- § 316.196 — was added to and made a
- § 316.197 — Payment to department by employer; interest on delinquent payments
- § 316.198 — Payment by electronic funds transfer; phase-in; rules
- § 316.200 — [1953 c.304 §26; 1965 c.26 §5;
- § 316.202 — Reports by employer; waiver; indication of qualified retirement plan offer;
- § 316.205 — [1953 c.304 §27; repealed by 1957
- § 316.207 — Liability for tax; warrant for collection; conference; appeal
- § 316.209 — Applicability of ORS 316.162 to 316.221 when services performed by qualified
- § 316.210 — [1953 c.304 §28; repealed by 1957
- § 316.212 — Applicability of other provisions of tax law; employer as taxpayer
- § 316.221 — and 320.550, and for these purposes any amount deducted or required to
- § 316.221 — and 320.550 is considered the tax of the employer and with respect to
- § 316.213 — Definitions for ORS 316.213 to 316.219
- § 316.214 — Withholding requirements for members of professional athletic teams
- § 316.215 — [1969 c.493 §35; 1975 c.672 §6;
- § 316.216 — [1985 c.352 §2; formerly 316.857;
- § 316.217 — [1969 c.493 §36; repealed by 1987
- § 316.218 — Annual
- § 316.219 — Rules
- § 316.220 — Alternative withholding requirements for qualifying film production
- § 316.221 — Disposition of withheld amounts
- § 316.222 — [1969 c.493 §37; repealed by 1987
- § 316.223 — Alternate methods of filing, reporting and calculating liability for
- § 316.227 — [1969 c.493 §38; repealed by 1987
- § 316.255 — [1953 c.304 §29; repealed by 1959
- § 316.256 — [1959 c.581 §2 (enacted in lieu of
- § 316.257 — [1963 c.435 §4; repealed by 1969
- § 316.258 — [1961 c.225 §2; repealed by 1969
- § 316.260 — [1953 c.304 §30; repealed by 1969
- § 316.265 — [1953 c.304 §31; 1953 c.552 §7;
- § 316.266 — [1959 c.581 §4 (enacted in lieu of
- § 316.267 — Application of chapter to estates and certain trusts
- § 316.270 — [1953 c.304 §32; repealed by 1969
- § 316.272 — Computation and payment on estate or trust
- § 316.275 — [1953 c.304 §33; 1959 c.591 §19;
- § 316.277 — Associations taxable as corporations exempt from chapter
- § 316.279 — Treatment of business trusts and business trusts income
- § 316.280 — [1953 c.304 §34; 1953 c.552 §8;
- § 316.281 — [1959 c.581 §6 (enacted in lieu of
- § 316.282 — Definitions related to trusts and estates; rules
- § 316.285 — [1953 c.304 §35; repealed by 1959
- § 316.286 — [1959 c.581 §8 (enacted in lieu of
- § 316.287 — Fiduciary
- § 316.290 — [1953 c.304 §36; repealed by 1959
- § 316.291 — [1959 c.581 §10 (enacted in lieu
- § 316.292 — Credit
- § 316.295 — [1953 c.304 §37; 1965 c.202 §1;
- § 316.296 — [1965 c.154 §2; repealed by 1969
- § 316.297 — [1963 c.343 §2; repealed by 1969
- § 316.298 — Accumulation distribution credit
- § 316.299 — [1965 c.178 §2; repealed by 1969
- § 316.302 — Nonresident
- § 316.305 — [1953 c.304 §38; 1963 c.283 §2;
- § 316.306 — [1955 c.608 §2; repealed by 1969
- § 316.307 — Income
- § 316.310 — [1953 c.304 §39; 1957 c.18 §1;
- § 316.312 — Determination of Oregon share of income
- § 316.315 — [1953 c.304 §10; 1955 c.285 §1;
- § 316.317 — Credit
- § 316.320 — [1953 c.304 §41; 1957 c.73 §1;
- § 316.325 — [1953 c.304 §42; repealed by 1969
- § 316.330 — [1953 c.304 §43; 1955 c.580 §1;
- § 316.335 — [1953 c.304 §44; 1957 s.s. c.15 §3;
- § 316.336 — [1961 c.608 §2; repealed by 1969
- § 316.337 — [1957 c.16 §2; repealed by 1969
- § 316.340 — [1953 c.304 §45; 1953 c.552 §9;
- § 316.342 — [1969 c.493 §51; repealed by 1989
- § 316.345 — [1953 c.304 §46; 1953 c.552 §10;
- § 316.347 — [1969 c.493 §52; repealed by 1989
- § 316.350 — [1953 c.304 §47; repealed by 1969
- § 316.352 — [1969 c.493 §53; 1975 c.705 §8;
- § 316.353 — [1957 s.s. c.15 §6; subsection (6)
- § 316.355 — [1953 c.304 §48; repealed by 1969
- § 316.360 — [1953 c.304 §49; repealed by 1969
- § 316.362 — Persons required to make returns
- § 316.085 — (3)(b) if unmarried, or equal to the income equivalent of two personal
- § 316.085 — (3)(b) shall be determined as follows:
- § 316.363 — Returns; instructions
- § 316.364 — Flesch
- § 316.365 — [1953 c.304 §50; 1953 c.552 §11;
- § 316.366 — Schedule for collection of taxpayer self-reported demographic data
- § 316.367 — Joint
- § 316.368 — When
- § 316.369 — Circumstances where one spouse relieved of joint return liability; rules
- § 316.370 — [1953 c.304 §51; repealed by 1969
- § 316.371 — [1989 c.625 §12; repealed by 2001
- § 316.372 — Minor
- § 316.375 — [1953 c.304 §52; 1957 c.16 §3;
- § 316.377 — Individual under disability
- § 316.380 — [1953 c.304 §53; repealed by 1969
- § 316.382 — Returns by fiduciaries
- § 316.385 — [1963 c.435 §2; repealed by 1969
- § 316.387 — Election for final tax determination by personal representative; period for
- § 316.390 — [1963 c.435 §3; repealed by 1969
- § 316.392 — Notice
- § 316.397 — [1969 c.493 §61; 1971 c.332 §1;
- § 316.402 — [1969 c.493 §62; repealed by 1971
- § 316.405 — [1975 c.410 §2; 1967 c.110 §1;
- § 316.406 — [1959 c.591 §21; repealed by 1965
- § 316.407 — [1969 c.493 §63; 1971 c.354 §6;
- § 316.408 — [1959 c.591 §2; 1963 c.388 §3;
- § 316.410 — [1959 c.591 §3; repealed by 1965
- § 316.411 — [1963 c.388 §§2,4; repealed by
- § 316.412 — [1959 c.591 §4; repealed by 1963
- § 316.414 — [1959 c.591 §5; repealed by 1963
- § 316.415 — [1965 c.410 §3; repealed by 1969
- § 316.417 — [1969 c.493 §64; 1993 c.44 §3;
- § 316.420 — [1959 c.591 §6; repealed by 1963
- § 316.422 — [1969 c.493 §65; repealed by 1971
- § 316.425 — [1965 c.410 §4; repealed by 1969
- § 316.426 — [1959 c.591 §7; repealed by 1963
- § 316.430 — [1959 c.591 §8; repealed by 1963
- § 316.432 — [1959 c.591 §9; repealed by 1963
- § 316.434 — [1959 c.591 §10; repealed by 1963
- § 316.436 — [1959 c.591 §11; repealed by 1963
- § 316.438 — [1959 c.591 §12; repealed by 1963
- § 316.440 — [1959 c.591 §13; repealed by 1965
- § 316.442 — [1959 c.591 §14; repealed by 1965
- § 316.444 — [1959 c.591 §15; repealed by 1965
- § 316.446 — [1959 c.591 §16; repealed by 1965
- § 316.448 — [1959 c.591 §17; repealed by 1965
- § 316.450 — [1959 c.591 §18; repealed by 1965
- § 316.454 — [1965 c.248 §3; repealed by 1969
- § 316.455 — [1953 c.304 §54; 1953 c.552 §12;
- § 316.457 — Department may require copy of federal return
- § 316.462 — Change
- § 316.467 — [1969 c.493 §68; 1985 c.602 §14;
- § 316.472 — Tax
- § 316.475 — [Formerly 316.080; 1961 c.218 §1;
- § 316.480 — [1967 c.592 §7; 1969 c.340 §2;
- § 316.485 — [1981 c.411 §1; 1989 c.987 §18;
- § 316.487 — [1987 c.902 §7; repealed by 1993
- § 316.490 — [1987 c.902 §2; 1989 c.987 §25;
- § 316.491 — [2005 c.836 §11; 2007 c.822 §17;
- § 316.493 — [1987 c.771 §2; 1989 c.987 §19;
- § 316.495 — [1989 c.987 §32; repealed by 1995
- § 316.502 — Distribution of revenue to General Fund; working balance; refundable credit
- § 316.505 — [1953 c.304 §55; 1953 c.552 §13;
- § 316.510 — [1953 c.304 §56; 1957 c.586 §4;
- § 316.512 — [1965 c.592 §2; repealed by 1969
- § 316.513 — [1965 c.592 §3; repealed by 1969
- § 316.515 — [1953 c.304 §57; repealed by 1969
- § 316.520 — [1953 c.304 §58; repealed by 1957
- § 316.525 — [1953 c.304 §59; repealed by 1969
- § 316.530 — [1953 c.304 §60; repealed by 1969
- § 316.535 — [1953 c.304 §61; repealed by 1957
- § 316.540 — [1953 c.304 §62; repealed by 1969
- § 316.545 — [1953 c.304 §63; repealed by 1957
- § 316.550 — [1953 c.304 §64; repealed by 1957
- § 316.555 — [1953 c.304 §65; repealed by 1957
- § 316.557 — Definition of estimated tax.
- § 316.559 — Application of ORS 316.557 to 316.589 to estates and trusts
- § 316.560 — [1953 c.304 §66; repealed by 1957
- § 316.563 — When
- § 316.162 — (2) for the taxable year; or
- § 316.565 — [1953 c.304 §67; repealed by 1957
- § 316.567 — Joint
- § 316.569 — When
- § 316.570 — [1953 c.304 §68; 1957 c.586 §16;
- § 316.573 — When
- § 316.575 — [1953 c.304 §69; 1955 c.595 §1;
- § 316.577 — Date
- § 316.563 — (1) are first met:
- § 316.579 — Amount
- § 316.563 — shall pay the estimated tax as provided in subsections (2) to (6) of
- § 316.580 — [1953 c.304 §70; 1955 c.595 §2;
- § 316.583 — Effect
- § 316.585 — [1953 c.304 §71; 1955 c.595 §3;
- § 316.587 — Effect
- § 316.588 — When
- § 316.589 — Application to short tax years and tax years beginning on other than January 1
- § 316.590 — [1953 c.304 §72; repealed by 1969
- § 316.605 — [1953 c.304 §73; 1955 c.590 §1;
- § 316.610 — [1953 c.304 §74; 1953 c.552 §14;
- § 316.615 — [1953 c.304 §75; 1953 c.552 §15;
- § 316.620 — [1953 c.304 §76; 1955 c.355 §1;
- § 316.625 — [1953 c.304 §77; repealed by 1957
- § 316.630 — [1953 c.304 §78; repealed by 1957
- § 316.635 — [1953 c.304 §79; repealed by 1957
- § 316.640 — [1953 c.304 §80; repealed by 1957
- § 316.645 — [1953 c.304 §81; 1961 c.504 §3;
- § 316.650 — [1953 c.304 §82; 1953 c.552 §16;
- § 316.655 — [1953 c.304 §83; 1953 c.552 §17;
- § 316.660 — [1953 c.304 §84; repealed by 1957
- § 316.665 — [1953 c.304 §85; 1953 c.552 §18;
- § 316.670 — [1953 c.304 §86; repealed by 1957
- § 316.675 — [1953 c.304 §87; 1953 c.552 §19;
- § 316.680 — Modification of taxable income
- § 316.681 — Interest or dividends to benefit self-employed or individual retirement
- § 316.680 — (1)(a) shall apply to the interest or dividends described under ORS
- § 316.680 — (1)(a) to the extent such interest or dividends are includable in
- § 316.683 — State
- § 316.685 — Federal income tax deductions; accrual method of accounting required;
- § 316.687 — Amount
- § 316.690 — Foreign income taxes
- § 316.693 — Subtraction for medical expenses of elderly individuals
- § 316.695 — Additional
- § 316.695 — (4) and (5) were enacted
- § 316.697 — Fiduciary adjustment
- § 316.698 — Subtraction for qualifying film production labor rebates
- § 316.699 — Subtraction for contributions to savings network account for higher education
- § 316.701 — [1983 c.162 §61; repealed by 1987
- § 316.705 — [1953 c.304 §88; repealed by 1957
- § 316.706 — [1957 c.586 §6; 1959 c.76 §1; 1961
- § 316.707 — Computation of depreciation of property under federal law; applicability
- § 316.710 — [1953 c.304 §89; repealed by 1957
- § 316.711 — [1957 c.586 §7; 1959 c.593 §7
- § 316.714 — [1957 c.586 §7; 1959 c.593 §8
- § 316.715 — [1953 c.304 §90; repealed by 1957
- § 316.716 — Differences in basis on federal and state return; application of federal
- § 316.718 — [1989 c.625 §6; repealed by 1991
- § 316.720 — [1953 c.304 §91; repealed by 1957
- § 316.721 — [1957 c.586 §12; repealed by 1969
- § 316.723 — [1983 c.162 §70; 1985 c.802 §15;
- § 316.725 — [1953 c.304 §92; repealed by 1957
- § 316.729 — [1983 c.162 §73; 1995 c.556 §10;
- § 316.730 — [1953 c.304 §93; repealed by 1957
- § 316.731 — [1957 c.586 §13; repealed by 1969
- § 316.735 — [1953 c.304 §94; repealed by 1957
- § 316.737 — Amount
- § 316.738 — Modification of taxable income when deferred gain is recognized as result of
- § 316.739 — Deferral of deduction for certain amounts deductible under federal law
- § 316.740 — [1953 c.304 §95; 1957 c.75 §1;
- § 316.741 — [1957 c.586 §8; repealed by 1969
- § 316.742 — [1991 c.457 §7g; 1995 c.556 §11;
- § 316.743 — [1997 c.824 §2; repealed by 2001
- § 316.744 — Cash
- § 316.745 — [1953 c.304 §96; repealed by 1957
- § 316.746 — [1991 c.641 §4; repealed by 1999
- § 316.747 — Contribution to charitable organization subject to disqualification order
- § 316.749 — Dividend from domestic international sales corporation
- § 316.750 — [1953 c.304 §97; repealed by 1957
- § 316.751 — [Formerly 316.580; repealed by
- § 316.752 — Definitions for ORS 316.752 to 316.771
- § 316.755 — [1953 c.304 §98; repealed by 1957
- § 316.758 — Additional personal exemption credit for persons with severe disabilities;
- § 316.760 — [1953 c.304 §99; repealed by 1957
- § 316.761 — [1957 c.586 §9; 1963 c.627 §18
- § 316.765 — Additional personal exemption credit for spouse of person with severe
- § 316.770 — [Formerly 316.585; 1963 c.83 §1;
- § 316.771 — Proof
- § 316.775 — [1957 c.586 §10; 1959 c.234 §3;
- § 316.777 — Income
- § 316.778 — Small
- § 316.780 — [1957 c.586 §11; repealed by 1969
- § 316.783 — Amounts received for condemnation of Indian tribal lands
- § 316.785 — Income
- § 316.787 — Payments to Japanese and Aleuts under Civil Liberties Act of 1988
- § 316.788 — [Formerly 316.051; repealed by
- § 316.789 — [1991 c.177 §2; repealed by 2013
- § 316.790 — [1953 c.304 §116; 1957 c.528 §3;
- § 316.791 — [2005 c.519 §12; 2007 c.605 §1;
- § 316.792 — Military pay
- § 316.794 — [Formerly 316.052; repealed by
- § 316.795 — Exemption for payments to tenants of manufactured dwelling parks upon
- § 316.796 — Definitions
- § 316.797 — First-time home buyer savings account; restrictions
- § 316.798 — Subtraction for contributions; exemption for earnings; limitations
- § 316.799 — [Formerly 316.053; repealed by
- § 316.800 — Limits
- § 316.798 — are:
- § 316.801 — Addition for certain amounts withdrawn; penalty; exceptions
- § 316.802 — [1969 c.493 §71; renumbered
- § 316.803 — Obligations of financial institution; provision of certificates to account
- § 316.805 — [1953 c.304 §100; repealed by 1969
- § 316.806 — [Formerly 316.057; renumbered
- § 316.807 — Taxpayer to maintain records
- § 316.808 — Rules;
- § 316.810 — [1953 c.304 §101; repealed by 1969
- § 316.811 — Definitions for ORS 316.811 to 316.818
- § 316.812 — Certain traveling expenses
- § 316.815 — [1953 c.304 §102; 1955 c.582 §1;
- § 316.818 — Proof
- § 316.820 — [1953 c.304 §103; 1963 c.627 §19
- § 316.821 — Federal election to deduct sales taxes; addition for state purposes
- § 316.824 — Definitions for ORS 316.824 and 316.832
- § 316.825 — [1953 c.304 §104; repealed by 1969
- § 316.827 — [1957 s.s. c.15 §7; last sentence
- § 316.830 — [1953 c.304 §105; repealed by 1969
- § 316.832 — Travel
- § 316.834 — [1991 c.863 §33; repealed by 2009
- § 316.835 — [1953 c.304 §106; repealed by 1969
- § 316.836 — Qualified production activities income
- § 316.837 — Addition for federal prescription drug plan subsidies excluded for federal tax
- § 316.838 — Art
- § 316.840 — [1953 c.304 §107; 1961 c.506 §3;
- § 316.844 — Special computation of gain or loss where farm use value used
- § 316.845 — Exception to ORS 316.844
- § 316.846 — Scholarship awards used for housing expenses
- § 316.847 — National service educational award
- § 316.848 — Individual development accounts
- § 316.849 — [Formerly 316.145; repealed by
- § 316.850 — Personal casualty loss
- § 316.852 — [1999 c.358 §2; 2011 c.301 §3;
- § 316.853 — Addition for amount deducted as deemed repatriation
- § 316.854 — [Formerly 316.150; 1985 c.802 §16a;
- § 316.855 — [1953 c.304 §108; 1963 c.305 §1;
- § 316.856 — Severance pay; rules
- § 316.857 — [1989 1985 c.352 §2; renumbered
- § 316.859 — Addition for amount deducted as qualified business income from pass-through
- § 316.860 — [1953 c.304 §109; repealed by 1969
- § 316.861 — Addition of purchase price of purchased winning lottery ticket
- § 316.863 — [1985 c.802 §3; repealed by 1997
- § 316.865 — [1953 c.304 §110; repealed by 1969
- § 316.866 — Amounts received in civil action arising from wildfire
- § 316.867 — Legal
- § 316.870 — [1953 c.304 §111; repealed by 1969
- § 316.871 — [1985 c.715 §2; 1987 c.293 §9;
- § 316.872 — [1985 c.715 §3; 1987 c.647 §15;
- § 316.873 — [1995 c.809 §2; 1997 c.839 §25;
- § 316.874 — [1995 c.809 §3; repealed by 2011
- § 316.875 — [1953 c.304 §112; repealed by 1969
- § 316.876 — [1995 c.809 §4; repealed by 2011
- § 316.877 — [1995 c.809 §5; repealed by 2011
- § 316.878 — [1995 c.809 §6; repealed by 2011
- § 316.879 — [1995 c.809 §7; repealed by 2011
- § 316.880 — [1953 c.304 §113; repealed by 1969
- § 316.881 — [1995 c.809 §8; repealed by 2011
- § 316.882 — [1995 c.809 §9; repealed by 2011
- § 316.883 — [1995 c.809 §10; repealed by 2011
- § 316.884 — [1995 c.809 §12; repealed by 2011
- § 316.885 — [1953 c.304 §114; repealed by 1969
- § 316.970 — Effect
- § 316.990 — [1953 c.304 §115; repealed by 1957
- § 316.992 — Penalty for filing incorrect return that is based on frivolous position or is