Oregon Code — 317
Browse 87 sections in division 317 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 317.005. Short title
- § 317.010. Definitions
- § 317.013. Adoption of parts of Internal Revenue Code and application of federal laws and regulations
- § 317.018. Statement of purpose
- § 317.019. Application of Payment-in-kind Tax Treatment Act of 1983
- § 317.025. Omission of previously enacted savings clauses from Oregon Revised Statutes
- § 317.030. Effect of chapter
- § 317.035. Effect of subsequent repeal of chapter
- § 317.038. Computation of Oregon taxable history
- § 317.061. Tax rate
- § 317.063. Tax rate imposed on certain long-term capital gain from farming; requirements
- § 317.067. Tax on homeowners association income
- § 317.070. Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
- § 317.080. Exempt corporations
- § 317.090. Minimum tax
- § 317.092. Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement
- § 317.097. Lending institution loans for housing; rules
- § 317.111. Weatherization loan interest; commercial lending institutions
- § 317.112. Energy conservation loans to residential fuel oil customers or wood heating residents; rules
- § 317.124. Long term enterprise zone facilities
- § 317.125. Other tax credits limited; exception
- § 317.127. Long Term Enterprise Zone Fund
- § 317.129. Tax payments of long term enterprise zone facilities credit claimants
- § 317.131. Distribution of funds to local governments
- § 317.147. Agriculture workforce housing loans; credit transfers; rules
- § 317.151. Contributions of computers or scientific equipment for research to educational organizations
- § 317.190. Effect on reporting income
- § 317.195. Effect on deductions allowed
- § 317.259. Modifications generally
- § 317.267. Dividends received by corporation from certain other corporations
- § 317.273. Dividend income received by domestic corporation from certain foreign corporations
- § 317.283. Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions
- § 317.286. Nonrecognition of transactions with related foreign sales corporation
- § 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
- § 317.307. Reduction for charitable contribution deduction under federal law; subtraction
- § 317.309. Interest and dividends received from obligations of state or political subdivision
- § 317.310. Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting
- § 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 on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income
- § 317.319. Capital Construction Fund; deferred income; nonqualified withdrawals
- § 317.322. Addition of long term care insurance premiums if credit is claimed
- § 317.327. Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules
- § 317.329. Basis for stock acquisition
- § 317.344. Net operating loss carryback and carryover
- § 317.346. Net operating loss subtraction allowed to agricultural sector business taxpayer
- § 317.349. Transaction treated as lease purchase under federal law
- § 317.351. ORS 317.349 not applicable to finance leases
- § 317.356. Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis
- § 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
- § 317.374. Depletion
- § 317.379. Exemption of income from exercise of Indian fishing rights
- § 317.386. Energy conservation payments exempt
- § 317.388. Claim of right income repayment adjustment when credit is claimed
- § 317.391. Small city business development exemption
- § 317.394. Qualifying film production labor rebates
- § 317.398. Qualified production activities income
- § 317.401. Addition for federal prescription drug plan subsidies excluded for federal tax purposes
- § 317.476. Net losses of prior years
- § 317.478. Pre-change and built-in losses
- § 317.479. Limitation on use of preacquisition losses to offset built-in gain
- § 317.485. Loss carryforward after reorganization; construction
- § 317.491. Contribution to charitable organization subject to disqualification order
- § 317.493. Addition of purchase price of purchased winning lottery ticket
- § 317.510. Requiring additional reports and information
- § 317.625. Income from sources without the United States
- § 317.635. Domestic international sales corporation; exemption from minimum tax
- § 317.650. Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required
- § 317.655. Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts
- § 317.660. Allocation of net income where insurer has both in-state and out-of-state business
- § 317.665. Oregon net losses of insurer in prior years
- § 317.667. Tax treatment of captive insurers
- § 317.705. Definitions
- § 317.710. Corporation tax return requirements; application to insurers; rules
- § 317.713. Group losses as offset to income of subsidiary paying preferred dividends
- § 317.715. Tax return of corporation in affiliated group making consolidated federal return
- § 317.720. Computation of taxable income; excess loss accounts
- § 317.725. Adjustments to prevent double taxation or deduction; rules
- § 317.850. Disposition of revenue
- § 317.853. Disposition of revenue from tax imposed at increased rate; estimate
- § 317.920. Tax imposed on unrelated business income of certain exempt corporations
- § 317.930. Exceptions and limitations
- § 317.950. Assessment of deficiency
- § 317.991. Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans