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Oregon /
Oregon Revised Statutes Chapter 317
Oregon Revised Statutes Chapter 317
344 sections · Oregon
- § 317.013 — Adoption of parts of
- § 317.019 — Application of
- § 317.025 — Omission of previously
- § 317.035 — Effect of subsequent
- § 317.038 — Computation of Oregon
- § 317.063 — Tax rate imposed on
- § 317.067 — Tax on homeowners
- § 317.070 — Tax on centrally
- § 317.092 — Exemption of payments
- § 317.097 — Lending institution
- § 317.111 — Weatherization loan
- § 317.112 — Energy conservation
- § 317.124 — Long term enterprise
- § 317.125 — Other tax credits
- § 317.127 — Long Term Enterprise
- § 317.129 — Tax payments of long
- § 317.131 — Distribution of funds
- § 317.147 — Agriculture workforce
- § 317.151 — Contributions of
- § 317.190 — Effect on reporting
- § 317.195 — Effect on deductions
- § 317.259 — Modifications generally
- § 317.267 — Dividends received by
- § 317.273 — Dividend income
- § 317.283 — Nonrecognition of
- § 317.286 — Nonrecognition of
- § 317.301 — Deferral of deduction
- § 317.303 — Deduction or adjustment
- § 317.304 — Addition for unused
- § 317.307 — Reduction for
- § 317.309 — Interest and dividends
- § 317.310 — Balance in bad debt
- § 317.311 — Application of section
- § 317.312 — Federal depreciation
- § 317.314 — Taxes on net income or
- § 317.319 — Capital Construction
- § 317.322 — Addition of long term
- § 317.327 — Modification of taxable
- § 317.329 — Basis for stock
- § 317.344 — Net operating loss
- § 317.346 — Net operating loss
- § 317.349 — Transaction treated as
- § 317.351 — ORS 317.349 not
- § 317.356 — Basis on disposition of
- § 317.362 — Reversal of effect of
- § 317.363 — Expenses of
- § 317.379 — Exemption of income
- § 317.386 — Energy conservation
- § 317.388 — Claim of right income
- § 317.391 — Small city business
- § 317.394 — Qualifying film
- § 317.398 — Qualified production
- § 317.401 — Addition for federal
- § 317.476 — Net losses of prior
- § 317.478 — Pre-change and built-in
- § 317.479 — Limitation on use of
- § 317.485 — Loss carryforward after
- § 317.491 — Contribution to
- § 317.493 — Addition of purchase
- § 317.510 — Requiring additional
- § 317.625 — Income from sources
- § 317.635 — Domestic international
- § 317.650 — Insurers; depreciation
- § 317.655 — Taxable income of
- § 317.660 — Allocation of net
- § 317.665 — Oregon net losses of
- § 317.667 — Tax treatment of
- § 317.710 — Corporation tax return
- § 317.713 — Group losses as offset
- § 317.715 — Tax return of
- § 317.720 — Computation of taxable
- § 317.725 — Adjustments to prevent
- § 317.850 — Disposition of revenue
- § 317.853 — Disposition of revenue
- § 317.920 — Tax imposed on
- § 317.930 — Exceptions and
- § 317.950 — Assessment of
- § 317.991 — Civil penalty;
- § 317.005 — Short
- § 317.010 — Definitions
- § 317.013 — Adoption of parts of Internal Revenue Code and application of federal laws and
- § 317.015 — [Repealed by 1957 c.632 §1
- § 317.016 — [1967 c.274 §§2,3,5; 1975 c.705 §10;
- § 317.017 — [1985 c.802 §48; repealed by 1997
- § 317.018 — Statement of purpose
- § 317.019 — Application of Payment-in-kind Tax Treatment Act of 1983
- § 317.020 — [Repealed by 1957 c.632 §1
- § 317.021 — [1985 c.802 §60; 1987 c.293 §34;
- § 317.022 — [1983 c.162 §41; 1984 c.1 §8;
- § 317.025 — Omission of previously enacted savings clauses from Oregon Revised Statutes
- § 317.030 — Effect
- § 317.035 — Effect
- § 317.038 — Computation of Oregon taxable history
- § 317.045 — [1989 c.625 §19; repealed by 1991
- § 317.055 — [Amended by 1957 c.607 §1;
- § 317.056 — [1975 c.368 §3; 1983 c.162 §4;
- § 317.057 — [1999 c.30 §2; 2009 c.541 §18;
- § 317.060 — [Amended by 1957 c.607 §2;
- § 317.061 — Tax
- § 317.063 — Tax
- § 317.065 — [Repealed by 1975 c.368 §8]
- § 317.066 — [1977 c.597 §2; repealed by 1983
- § 317.067 — Tax on
- § 317.061 — and as though the homeowners association were a corporation
- § 317.070 — Tax on
- § 317.071 — [1977 c.887 §8; 1981 c.778 §40;
- § 317.072 — [1967 c.592 §9; 1969 c.340 §3;
- § 317.073 — [1959 c.631 §6; repealed by 1969
- § 317.074 — [1955 c.592 §2; 1957 c.607 §4;
- § 317.075 — [Repealed by 1955 c.592 §4]
- § 317.076 — [1969 c.600 §9; renumbered
- § 317.077 — [1977 c.839 §10; 1979 c.439 §2;
- § 317.078 — [1969 c.600 §5; 1983 c.162 §35;
- § 317.080 — Exempt
- § 317.083 — [1981 c.778 §36; renumbered
- § 317.084 — [1987 c.911 §8e; repealed by 2005
- § 317.085 — [Repealed by 1957 c.607 §10]
- § 317.087 — [1981 c.720 §18; renumbered
- § 317.090 — Minimum tax
- § 317.710 — shall pay annually to the state, for the privilege of carrying on or
- § 317.092 — Exemption of payments to tenant of manufactured dwelling park upon termination
- § 317.095 — [1955 c.592 §§3,6; repealed by
- § 317.096 — [1965 c.479 §2 (enacted in lieu of
- § 317.097 — Lending institution loans for housing; rules
- § 317.098 — [1979 c.561 §6; 1983 c.162 §8;
- § 317.099 — [1989 c.1071 §§10,10a; repealed by
- § 317.100 — [1979 c.483 §2; repealed by 1989
- § 317.102 — [1979 c.578 §9; 1985 c.749 §2;
- § 317.103 — [1981 c.894 §§15,16; 1989 c.765 §4;
- § 317.104 — [1979 c.512 §14; 1981 c.894 §13;
- § 317.105 — [Repealed by 1983 c.162 §57]
- § 317.106 — [1985 c.684 §14; 1989 c.765 §6;
- § 317.110 — [Amended by 1953 c.385 §9; 1973
- § 317.111 — Weatherization loan interest; commercial lending institutions
- § 317.112 — Energy
- § 317.113 — [1987 c.591 §15; 1989 c.381 §§9,12,15;
- § 317.114 — [1987 c.682 §6; 1991 c.877 §28;
- § 317.115 — [1997 c.534 §15; 1999 c.21 §47;
- § 317.116 — [Formerly 317.072; 1987 c.596 §3;
- § 317.120 — [1969 c.681 §5; repealed by 1983
- § 317.122 — [Formerly 317.076; 1995 c.786 §14;
- § 317.124 — Long
- § 317.125 — Other
- § 317.124 — may not claim any type of tax credit otherwise authorized by law
- § 317.127 — Long
- § 317.128 — [Formerly 317.077; repealed by 1987
- § 317.129 — Tax
- § 317.131 — Distribution of funds to local governments
- § 317.133 — [Formerly 317.087; 1985 c.802 §22;
- § 317.134 — [1991 c.928 §4; repealed by 1993
- § 317.135 — [1987 c.682 §5; 1989 c.625 §20;
- § 317.140 — [1987 c.911 §8d; 1991 c.877 §32;
- § 317.141 — [1991 c.859 §6; repealed by 1993
- § 317.142 — [1989 c.893 §§5,6; repealed by
- § 317.145 — [1989 c.924 §4; 1991 c.858 §11;
- § 317.146 — [1989 c.963 §4; 1991 c.766 §4;
- § 317.147 — Agriculture workforce housing loans; credit transfers; rules
- § 317.148 — [1985 c.521 §2; 1991 c.877 §30;
- § 317.149 — [1991 c.652 §10; repealed by 1993
- § 317.150 — [1985 c.438 §4; 1991 c.877 §23;
- § 317.151 — Contributions of computers or scientific equipment for research to educational
- § 317.152 — [1989 c.911 §2; 1991 c.457 §12;
- § 317.153 — [1989 c.911 §3; repealed by 2025
- § 317.154 — [1989 c.911 §4; 1995 c.746 §10;
- § 317.155 — [Amended by 1969 c.600 §10;
- § 317.156 — [1967 c.274 §4; repealed by 1983
- § 317.160 — [Repealed by 1983 c.162 §57]
- § 317.165 — [Amended by 1981 c.812 §2;
- § 317.170 — [Amended by 1955 c.99 §1;
- § 317.175 — [Amended by 1955 c.128 §1;
- § 317.180 — [Repealed by 1957 c.632 §1
- § 317.185 — [Repealed by 1957 c.632 §1
- § 317.190 — Effect
- § 317.195 — Effect
- § 317.197 — [1969 c.600 §§3,4,6; 1973 c.402 §22;
- § 317.199 — [1969 c.600 §7; 1983 c.162 §33;
- § 317.205 — [Repealed by 1959 c.389 §1
- § 317.206 — [1959 c.389 §2 (enacted in lieu of
- § 317.210 — [Repealed by 1983 c.162 §57]
- § 317.215 — [Amended by 1953 c.385 §9; 1957
- § 317.216 — [1959 c.389 §4 (enacted in lieu of
- § 317.220 — [Amended by 1953 c.385 §9; 1975
- § 317.225 — [Amended by 1981 c.705 §5;
- § 317.228 — [1969 c.681 §6; repealed by 1983
- § 317.230 — [Amended by 1953 c.385 §9;
- § 317.231 — [1959 c.389 §6 (enacted in lieu of
- § 317.235 — [Repealed by 1959 c.389 §7
- § 317.236 — [1959 c.389 §8 (enacted in lieu of
- § 317.235 — and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by
- § 317.238 — [1965 c.460 §2; 1981 c.812 §3;
- § 317.239 — [1965 c.460 §§3,4; repealed by
- § 317.240 — [Repealed by 1959 c.389 §7
- § 317.241 — [1959 c.389 §10 (enacted in lieu
- § 317.242 — [1953 c.385 §9; repealed by 1959
- § 317.245 — [Repealed by 1983 c.162 §57]
- § 317.247 — [1955 c.354 §2; 1957 c.338 §2;
- § 317.248 — [1971 c.283 §2; repealed by 1983
- § 317.249 — [1953 c.385 §9; 1975 c.705 §5;
- § 317.250 — [Amended by 1953 c.385 §9;
- § 317.251 — [1965 c.154 §4; 1969 c.493 §94;
- § 317.252 — [1965 c.178 §4; repealed by 1983
- § 317.255 — [Amended by 1953 c.385 §9; 1979
- § 317.256 — [1955 c.609 §2; 1979 c.517 §2;
- § 317.259 — Modifications generally
- § 317.260 — [Repealed by 1983 c.162 §57]
- § 317.262 — [1953 c.385 §9; repealed by 1983
- § 317.265 — [Amended by 1955 c.422 §1;
- § 317.267 — Dividends received by corporation from certain other corporations
- § 317.270 — [Amended by 1957 c.88 §1; repealed
- § 317.273 — Dividend income received by domestic corporation from certain foreign
- § 317.275 — [Repealed by 1983 c.162 §57]
- § 317.277 — [1977 c.506 §2; repealed by 1983
- § 317.280 — [Amended by 1953 c.385 §9; 1955
- § 317.281 — [1983 c.162 §14a; 1985 c.802 §22a;
- § 317.283 — Nonrecognition of transactions with related domestic international sales
- § 317.285 — [Amended by 1957 s.s. c.15 §9;
- § 317.286 — Nonrecognition of transactions with related foreign sales corporation
- § 317.287 — [1961 c.608 §4; repealed by 1975
- § 317.288 — [1983 c.162 §15; repealed by 1984
- § 317.290 — [Amended by 1983 c.162 §30;
- § 317.292 — [1957 c.19 §2; repealed by 1983
- § 317.295 — [Amended by 1953 c.385 §9; 1955
- § 317.296 — [1983 c.162 §16; repealed by 1984
- § 317.297 — [1957 s.s. c.15 §§11,12; 1959 c.92
- § 317.298 — [1961 c.505 §§2,3; 1969 c.493 §95;
- § 317.299 — [1969 c.600 §8; 1983 c.162 §34;
- § 317.300 — [Amended by 1953 c.385 §9;
- § 317.301 — Deferral of deduction for certain amounts deductible under federal law
- § 317.303 — Deduction or adjustment for certain federal credits
- § 317.304 — Addition for unused qualified business credits
- § 317.305 — [1957 c.74 §2; repealed by 1983
- § 317.307 — Reduction for charitable contribution deduction under federal law; subtraction
- § 317.309 — Interest and dividends received from obligations of state or political
- § 317.310 — Balance in bad debt reserve of financial institution which has changed from
- § 317.333 — (2) (1985 Replacement Part), shall be taken into income using the same
- § 317.311 — Application of section 243 of Tax Reform Act of 1986
- § 317.312 — Federal depreciation expenses of certain health care service contractors
- § 317.314 — Taxes
- § 317.319 — Capital Construction Fund; deferred income; nonqualified withdrawals
- § 317.320 — [1969 c.493 §73; 1973 c.402 §23;
- § 317.322 — Addition of long term care insurance premiums if credit is claimed
- § 317.325 — [1973 c.115 §5; repealed by 1983
- § 317.326 — [1983 c.162 §21; repealed by 2001
- § 317.327 — Modification of taxable income when deferred gain is recognized as result of
- § 317.328 — [1979 c.414 §4; 1983 c.162 §31;
- § 317.329 — Basis
- § 317.330 — [1973 c.753 §5; repealed by 1979
- § 317.333 — [1983 c.162 §22; repealed by 1987
- § 317.335 — [1973 c.753 §6; repealed by 1979
- § 317.339 — [1983 c.162 §23; repealed by 1984
- § 317.342 — [1985 c.802 §49; repealed by 1997
- § 317.344 — Net
- § 317.346 — Net
- § 317.349 — Transaction treated as lease purchase under federal law
- § 317.350 — [1959 c.631 §§4,5; repealed by
- § 317.349 — not applicable to finance leases
- § 317.355 — [Repealed by 1957 c.632 §1
- § 317.356 — Basis
- § 317.360 — [Repealed by 1975 c.760 §3]
- § 317.362 — Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
- § 317.363 — Expenses of marijuana-related trade or business
- § 317.365 — [Repealed by 1957 c.632 §1
- § 317.368 — [Formerly 317.285; 1984 c.1 §12;
- § 317.370 — [Repealed by 1957 c.632 §1
- § 317.374 — Depletion
- § 317.375 — [Repealed by 1957 c.632 §1
- § 317.377 — [1989 c.625 §23; 1993 c.726 §45;
- § 317.379 — Exemption of income from exercise of Indian fishing rights
- § 317.380 — [Repealed by 1957 c.632 §1
- § 317.381 — [Formerly 317.328; 1985 c.802 §27;
- § 317.383 — [1991 c.863 §35; repealed by 2009
- § 317.386 — Energy
- § 317.388 — Claim
- § 317.390 — [Amended by 1957 c.607 §6; 1959
- § 317.391 — Small
- § 317.392 — [Formerly 317.098; repealed by
- § 317.394 — Qualifying film production labor rebates
- § 317.395 — [Amended by 1957 c.607 §7;
- § 317.398 — Qualified production activities income
- § 317.401 — Addition for federal prescription drug plan subsidies excluded for federal tax
- § 317.405 — [Amended by 1955 c.587 §1;
- § 317.410 — [Amended by 1953 c.385 §9; 1955
- § 317.415 — [Amended by 1953 c.385 §9; 1955
- § 317.420 — [Amended by 1955 c.356 §1;
- § 317.425 — [Repealed by 1957 c.632 §1
- § 317.430 — [Repealed by 1957 c.632 §1
- § 317.435 — [Repealed by 1957 c.632 §1
- § 317.440 — [Repealed by 1957 c.632 §1
- § 317.445 — [Repealed by 1957 c.632 §1
- § 317.450 — [Amended by 1957 c.607 §8; 1961
- § 317.455 — [Repealed by 1957 c.632 §1
- § 317.460 — [Repealed by 1957 c.632 §1
- § 317.465 — [Repealed by 1957 c.632 §1
- § 317.470 — [Amended by 1953 c.385 §9; 1955
- § 317.475 — [Repealed by 1957 c.632 §1
- § 317.476 — Net
- § 317.478 — Pre-change and built-in losses
- § 317.479 — Limitation on use of preacquisition losses to offset built-in gain
- § 317.720 — and 317.725. [Formerly 317.377; 2007 c.323 §2]
- § 317.480 — [Repealed by 1957 c.632 §1
- § 317.485 — Loss
- § 317.488 — [1999 c.358 §4; 2011 c.301 §4;
- § 317.491 — Contribution to charitable organization subject to disqualification order
- § 317.493 — Addition of purchase price of purchased winning lottery ticket
- § 317.504 — [Formerly 317.395; repealed by
- § 317.505 — [Repealed by 1957 c.632 §1
- § 317.510 — Requiring additional reports and information
- § 317.514 — [1983 c.162 §37; repealed by 1984
- § 317.520 — [Repealed by 1957 c.632 §1
- § 317.525 — [Repealed by 1957 c.632 §1
- § 317.530 — [Repealed by 1957 c.632 §1
- § 317.535 — [Amended by 1957 c.76 §1; repealed
- § 317.540 — [Repealed by 1957 c.632 §1
- § 317.545 — [Repealed by 1957 c.632 §1
- § 317.550 — [Repealed by 1957 c.632 §1
- § 317.590 — [Amended by 1953 c.309 §2; 1955
- § 317.605 — [Amended by 1953 c.331 §2;
- § 317.615 — [Renumbered 314.230]
- § 317.625 — Income
- § 317.635 — Domestic international sales corporation; exemption from minimum tax
- § 317.650 — Insurers; depreciation and basis provisions; confidentiality of returns;
- § 317.655 — Taxable income of insurer; computation; exclusion for certain life insurance or
- § 317.660 — Allocation of net income where insurer has both in-state and out-of-state
- § 317.665 — Oregon
- § 317.667 — Tax
- § 317.705 — Definitions
- § 317.710 — Corporation tax return requirements; application to insurers; rules
- § 317.713 — Group
- § 317.715 — Tax
- § 317.716 — [2015 c.755 §2; repealed by 2018
- § 317.717 — [2013 c.707 §4; 2015 c.755 §4;
- § 317.720 — Computation of taxable income; excess loss accounts
- § 317.725 — Adjustments to prevent double taxation or deduction; rules
- § 317.705 — to 317.715, so as to prevent the double taxation or double deduction of
- § 317.845 — [Formerly 317.515; repealed by
- § 317.850 — Disposition of revenue
- § 317.853 — Disposition of revenue from tax imposed at increased rate; estimate
- § 317.910 — [1959 c.356 §3; repealed by 1983
- § 317.920 — Tax
- § 317.930 — Exceptions and limitations
- § 317.940 — [1959 c.356 §5; repealed by 1983
- § 317.950 — Assessment of deficiency
- § 317.990 — [Repealed by 1957 c.632 §1
- § 317.991 — Civil