Oregon Revised Statutes Chapter 318 § 318.031 — Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation
Oregon Revised Statutes Chapter 318 ·
Oregon Code § 318.031·Enacted ·Last updated March 01, 2026
Statute Text
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation
income tax law.
It
being the intention of the Legislative Assembly that this chapter and ORS
chapter 317 shall be administered as uniformly as possible (allowance being
made for the difference in imposition of the taxes), ORS 305.140 and 305.150,
ORS chapter 314 and the following sections are incorporated into and made a
part of this chapter: ORS 315.104, 315.124, 315.133, 315.141, 315.156, 315.176,
315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336,
315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent
applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in
lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f;
1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5;
1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5;
2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19;
2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28;
2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8;
2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24]
Plain English Explanation
This Oregon statute addresses Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 318.031
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation
. Read the full statute text above for details.
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