Oregon Code — 316
Browse 176 sections in division 316 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 316.002. Short title
- § 316.003. Goals
- § 316.007. Policy
- § 316.012. Terms have same meaning as in federal laws; federal law references
- § 316.013. Determination of federal adjusted gross income
- § 316.018. Application of Payment-in-Kind Tax Treatment Act of 1983
- § 316.022. General definitions
- § 316.024. Application of federal law to determination of taxable income
- § 316.026. Charitable contributions or activities not to be used for domicile or resident status determination
- § 316.027. Resident defined
- § 316.028. Determination of net operating loss, carryback and carryforward
- § 316.029. Disallowance of subtraction for amounts included in calculation of net operating loss
- § 316.031. Net operating loss subtraction allowed to taxpayer doing business in agricultural sector
- § 316.032. Department to administer law; policy as to federal conflicts and technical corrections
- § 316.037. Imposition and rate of tax
- § 316.042. Amount of tax where joint return used
- § 316.043. Tax rates allowed for certain qualifying income; conditions; election
- § 316.044. Estimates by Legislative Revenue Officer; reports; adjustment of rates
- § 316.045. Tax rate imposed on certain long-term capital gain from farming; requirements
- § 316.047. Transitional provision to prevent doubling income or deductions
- § 316.048. Taxable income of resident
- § 316.054. Social Security benefits to be subtracted from federal taxable income
- § 316.056. Interest or dividends on obligations of state or public bodies subtracted from federal taxable income
- § 316.078. Tax credit for dependent care expenses necessary for employment
- § 316.079. Credit for certain disabilities
- § 316.082. Credit for taxes paid another state; rules
- § 316.085. Personal exemption credit
- § 316.087. Credit for the elderly or permanently and totally disabled
- § 316.090. Credit for manufactured dwelling park closure
- § 316.099. Credit for early intervention services for child with disability; income limitation; rules of State Board of Education
- § 316.102. Credit for political contributions
- § 316.109. Credit for tax by another jurisdiction on sale of residential property; rules
- § 316.116. Credit for alternative energy device; rules
- § 316.117. Proration between Oregon income and other income for nonresidents, part-year residents and trusts
- § 316.118. Pro rata share of S corporation income of nonresident shareholder
- § 316.119. Proration of part-year resident s income between Oregon income and other income; alternative proration for pass-through entity items
- § 316.122. Separate or joint determination of income for spouses in a marriage
- § 316.124. Determination of adjusted gross income of nonresident partner
- § 316.127. Income of nonresident from Oregon sources
- § 316.130. Determination of taxable income of full-year nonresident
- § 316.131. Credit allowed to nonresident for taxes paid to state of residence; exception
- § 316.147. Definitions for ORS 316.147 to 316.149
- § 316.148. Credit for expenses in lieu of nursing home care; limitation
- § 316.149. Evidence of eligibility for credit
- § 316.157. Credit for retirement income
- § 316.158. Effect upon ORS 316.157 of determination of invalidity; severability
- § 316.159. Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules
- § 316.162. Definitions for ORS 316.162 to 316.221
- § 316.164. When surety bond or letter of credit required of employer; enforcement
- § 316.167. Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes
- § 316.168. Employer required to file combined quarterly tax report
- § 316.169. Circumstances in which person other than employer required to withhold tax
- § 316.171. Application of tax and report to administration of tax laws
- § 316.172. Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers
- § 316.177. Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis
- § 316.182. Withholding statement or exemption certificate; default withholding rate
- § 316.187. Amount withheld is in payment of employee s tax
- § 316.189. Withholding of state income taxes from certain periodic payments
- § 316.191. Withholding taxes at time and in manner other than required by federal law; rules
- § 316.193. Withholding of state income taxes from federal retired pay for members of uniformed services
- § 316.194. Withholding from lottery prize payments; rules
- § 316.196. Withholding of state income taxes from federal retirement pay for civil service annuitant
- § 316.197. Payment to department by employer; interest on delinquent payments
- § 316.198. Payment by electronic funds transfer; phase-in; rules
- § 316.202. Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules
- § 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 real estate broker or direct seller
- § 316.212. Applicability of other provisions of tax law; employer as taxpayer
- § 316.213. Definitions for ORS 316.213 to 316.219
- § 316.214. Withholding requirements for members of professional athletic teams
- § 316.218. Annual report of compensation paid to professional athletic team members
- § 316.219. Rules
- § 316.220. Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition
- § 316.221. Disposition of withheld amounts
- § 316.223. Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules
- § 316.267. Application of chapter to estates and certain trusts
- § 316.272. Computation and payment on estate or trust
- § 316.277. Associations taxable as corporations exempt from chapter
- § 316.279. Treatment of business trusts and business trusts income
- § 316.282. Definitions related to trusts and estates; rules
- § 316.287. Fiduciary adjustment defined; shares proportioned; rules
- § 316.292. Credit for taxes paid another state
- § 316.298. Accumulation distribution credit
- § 316.302. Nonresident estate or trust defined
- § 316.307. Income of nonresident estate or trust
- § 316.312. Determination of Oregon share of income
- § 316.317. Credit to beneficiary for accumulation distribution
- § 316.362. Persons required to make returns
- § 316.363. Returns; instructions
- § 316.364. Flesch Reading Ease Score form instructions
- § 316.366. Schedule for collection of taxpayer self-reported demographic data
- § 316.367. Joint return by spouses in a marriage
- § 316.368. When joint return liability divided; showing of marital status and hardship; rules
- § 316.369. Circumstances where one spouse relieved of joint return liability; rules
- § 316.372. Minor to file return; unpaid tax assessable against parent; when parent may file for minor
- § 316.377. Individual under disability
- § 316.382. Returns by fiduciaries
- § 316.387. Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax
- § 316.392. Notice of qualification of receiver and others
- § 316.457. Department may require copy of federal return
- § 316.462. Change of election
- § 316.472. Tax treatment of common trust fund; information return required
- § 316.502. Distribution of revenue to General Fund; working balance; refundable credit payments
- § 316.557. Definition of estimated tax
- § 316.559. Application of ORS 316.557 to 316.589 to estates and trusts
- § 316.563. When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules
- § 316.567. Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules
- § 316.569. When declaration required of nonresident
- § 316.573. When individual not required to file declaration
- § 316.577. Date of filing declaration
- § 316.579. Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment
- § 316.583. Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules
- § 316.587. Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed
- § 316.588. When interest on underpayment not imposed
- § 316.589. Application to short tax years and tax years beginning on other than January 1
- § 316.680. Modification of taxable income
- § 316.681. Interest or dividends to benefit self-employed or individual retirement accounts
- § 316.683. State exempt-interest dividends; rules
- § 316.685. Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit
- § 316.687. Amount in excess of standard deduction for child, if child s income included on parent s federal return; limitation
- § 316.690. Foreign income taxes
- § 316.693. Subtraction for medical expenses of elderly individuals
- § 316.695. Additional modifications of taxable income; rules
- § 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 or ABLE account; limitations; carryforward
- § 316.707. Computation of depreciation of property under federal law; applicability
- § 316.716. Differences in basis on federal and state return; application of federal credit
- § 316.737. Amount specially taxed under federal law to be included in computation of state taxable income
- § 316.738. Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property
- § 316.739. Deferral of deduction for certain amounts deductible under federal law
- § 316.744. Cash payments for energy conservation
- § 316.747. Contribution to charitable organization subject to disqualification order
- § 316.749. Dividend from domestic international sales corporation
- § 316.752. Definitions for ORS 316.752 to 316.771
- § 316.758. Additional personal exemption credit for persons with severe disabilities; income limitation
- § 316.765. Additional personal exemption credit for spouse of person with severe disability; conditions
- § 316.771. Proof of status for exemption credit
- § 316.777. Income derived from sources within federally recognized Indian country exempt from tax
- § 316.778. Small city business development exemption; rules
- § 316.783. Amounts received for condemnation of Indian tribal lands
- § 316.785. Income derived from exercise of Indian fishing rights
- § 316.787. Payments to Japanese and Aleuts under Civil Liberties Act of 1988
- § 316.792. Military pay
- § 316.795. Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
- § 316.796. Definitions
- § 316.797. First-time home buyer savings account; restrictions
- § 316.798. Subtraction for contributions; exemption for earnings; limitations
- § 316.800. Limits phased out based on income applicable to subtraction or exemption
- § 316.801. Addition for certain amounts withdrawn; penalty; exceptions
- § 316.803. Obligations of financial institution; provision of certificates to account holders
- § 316.807. Taxpayer to maintain records
- § 316.808. Rules; financial institutions not subject to obligations related to first-time home buyer savings accounts; informational materials
- § 316.811. Definitions for ORS 316.811 to 316.818
- § 316.812. Certain traveling expenses
- § 316.818. Proof of expenses
- § 316.821. Federal election to deduct sales taxes; addition for state purposes
- § 316.824. Definitions for ORS 316.824 and 316.832
- § 316.832. Travel expenses for loggers
- § 316.836. Qualified production activities income
- § 316.837. Addition for federal prescription drug plan subsidies excluded for federal tax purposes
- § 316.838. Art object donation
- § 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
- § 316.850. Personal casualty loss
- § 316.853. Addition for amount deducted as deemed repatriation
- § 316.856. Severance pay; rules
- § 316.859. Addition for amount deducted as qualified business income from pass-through entity
- § 316.861. Addition of purchase price of purchased winning lottery ticket
- § 316.866. Amounts received in civil action arising from wildfire
- § 316.867. Legal fees in wildfire-related litigation
- § 316.970. Effect of chapter 493, Oregon Laws 1969
- § 316.992. Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal