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Taxes Imposed Upon or Measured by Net Income
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Oregon Revised Statutes
Revenue and Taxation
Taxes Imposed Upon or Measured by Net Income
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Section
314.002
[Repealed by 1953 c.310 §3]
Section
314.004
[Repealed by 1953 c.310 §3]
Section
314.006
[Repealed by 1953 c.310 §3]
Section
314.008
[Repealed by 1953 c.310 §3]
Section
314.010
[Repealed by 1953 c.310 §3]
Section
314.011
Definitions; conformance with federal income tax law.
Section
314.012
[Repealed by 1953 c.310 §3]
Section
314.013
[2003 c.704 §4; repealed by 2005 c.533 §5]
Section
314.014
[Repealed by 1953 c.310 §3]
Section
314.015
Soccer referees considered independent contractors.
Section
314.016
[Repealed by 1953 c.310 §3]
Section
314.018
[Repealed by 1953 c.310 §3]
Section
314.020
[Repealed by 1953 c.310 §3]
Section
314.021
Application of chapter.
Section
314.022
[Repealed by 1953 c.310 §3]
Section
314.023
Application to partners in domestic partnership and to surviving partners.
Section
314.024
[Repealed by 1953 c.310 §3]
Section
314.026
[Repealed by 1953 c.310 §3]
Section
314.028
[Repealed by 1953 c.310 §3]
Section
314.029
Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax.
Section
314.030
[Repealed by 1953 c.310 §3]
Section
314.031
Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax.
Section
314.032
[Repealed by 1953 c.310 §3]
Section
314.033
Application of federal Tax Reform Act of 1986 (P.L. 99-514).
Section
314.034
[Repealed by 1953 c.310 §3]
Section
314.035
Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647).
Section
314.036
[Repealed by 1953 c.310 §3]
Section
314.037
Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508).
Section
314.038
[Repealed by 1953 c.310 §3]
Section
314.039
Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164).
Section
314.040
[Repealed by 1953 c.310 §3]
Section
314.041
Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7.
Section
314.042
[Repealed by 1953 c.310 §3]
Section
314.043
Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193).
Section
314.044
[Repealed by 1953 c.310 §3]
Section
314.045
Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277).
Section
314.046
[Repealed by 1953 c.310 §3]
Section
314.047
Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519).
Section
314.048
[Repealed by 1953 c.310 §3]
Section
314.049
Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147).
Section
314.050
[Repealed by 1953 c.310 §3]
Section
314.051
Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357).
Section
314.052
[Repealed by 1953 c.310 §3]
Section
314.053
Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280).
Section
314.054
[Repealed by 1953 c.310 §3]
Section
314.055
Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172).
Section
314.056
[Repealed by 1953 c.310 §3]
Section
314.057
Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351).
Section
314.058
[Repealed by 1953 c.310 §3]
Section
314.059
Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5).
Section
314.060
[Repealed by 1953 c.310 §3]
Section
314.061
Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92).
Section
314.062
[Repealed by 1953 c.310 §3]
Section
314.063
Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198).
Section
314.064
[Repealed by 1953 c.310 §3]
Section
314.066
[Repealed by 1953 c.310 §3]
Section
314.068
[Repealed by 1953 c.310 §3]
Section
314.070
[Repealed by 1953 c.310 §3]
Section
314.072
[Repealed by 1953 c.310 §3]
Section
314.074
[Repealed by 1953 c.310 §3]
Section
314.075
Evading requirements of law prohibited.
Section
314.078
Determination of tax credit amounts.
Section
314.080
Venue on failure to comply with law.
Section
314.085
Taxable year; rules.
Section
314.088
[2005 c.519 §2; repealed by 2011 c.83 §9]
Section
314.091
Abeyance of tax during periods of active duty military service.
Section
314.105
Definitions for ORS 314.105 to 314.135.
Section
314.110
[1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6]
Section
314.115
Adjustment to correct effect of certain errors; use limited.
Section
314.120
[1953 c.702 §2; repealed by 1971 c.248 §6]
Section
314.125
When adjustment may be made.
Section
314.130
[1953 c.702 §3; repealed by 1971 c.248 §6]
Section
314.135
Computation; method of adjustment; credit or setoff limited; recovery after payment limited.
Section
314.140
Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return.
Section
314.155
[1965 c.178 §8; 1969 c.493 §79; repealed by 1983 c.162 §57]
Section
314.160
[1965 c.178 §9; 1969 c.493 §80; repealed by 1983 c.162 §57]
Section
314.165
[1965 c.178 §10; 1969 c.493 §81; repealed by 1983 c.162 §57]
Section
314.170
[1965 c.178 §11; repealed by 1969 c.493 §98]
Section
314.175
[1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]
Section
314.210
[Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]
Section
314.220
[Formerly 317.610; repealed by 2005 c.94 §78]
Section
314.230
[Formerly 317.615; repealed by 2005 c.94 §78]
Section
314.250
[1967 c.592 §18; 1987 c.293 §53; repealed by 1989 c.802 §8]
Section
314.255
Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.
Section
314.256
Lobbying expenditures; proxy tax; rules.
Section
314.257
[1995 c.556 §46; repealed by 1997 c.839 §69]
Section
314.258
Withholding in certain conveyances of real estate; rules.
Section
314.260
Taxation of real estate mortgage investment conduits.
Section
314.265
[1997 c.839 §51; repealed by 2019 c.320 §5]
Section
314.275
[1957 c.544 §2; 1969 c.493 §84; 1983 c.162 §52; repealed by 1987 c.293 §56]
Section
314.276
Method of accounting.
Section
314.277
[1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
Section
314.280
Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers.
Section
314.285
[1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56]
Section
314.287
Costs allocable to inventory.
Section
314.290
[1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19]
Section
314.295
Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests.
Section
314.296
[2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]
Section
314.297
Election for alternative determination of farm income; computation of income; rules.
Section
314.300
Passive activity loss; determination; treatment; rules.
Section
314.302
Interest on deferred tax liabilities with respect to installment obligations; rules.
Section
314.304
[1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]
Section
314.306
Income from discharge of indebtedness; bankruptcy; insolvency.
Section
314.307
Definitions; reportable transactions.
Section
314.308
Reportable transactions; rules.
Section
314.310
Liability of transferee of taxpayer for taxes imposed on taxpayer.
Section
314.330
Lien if grantor or other person determined to be owner of trust.
Section
314.355
Returns when tax year changed.
Section
314.360
Information returns; penalties.
Section
314.362
Filing return on magnetic media or other machine-readable form; rules.
Section
314.363
[1975 c.760 §2; repealed by 1984 c.1 §18]
Section
314.364
Authority of department to require filing of returns by electronic means; rules.
Section
314.365
[1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]
Section
314.370
Department requiring return or supplementary return.
Section
314.380
Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed.
Section
314.385
Form of returns; time for filing; alternative filing formats; rules.
Section
314.395
Time for payment of tax; interest on delayed return.
Section
314.397
Manner of payment.
Section
314.400
Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty.
Section
314.401
De minimis tax payment not required.
Section
314.402
Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty.
Section
314.403
Listed transaction understatement; penalty.
Section
314.404
Penalty for failure to report reportable transaction.
Section
314.405
[1957 c.632 §13 (enacted in lieu of 316.605 and 317.405); 1959 c.212 §1; subsection (8) derived from 1959 c.212 §3; 1961 c.504 §1; 1965 c.554 §1; 1969 c.166 §3; 1969 c.493 §87; 1971 c.333 §1; 1971 c.354 §4; 1973 c.402 §29; 1975 c.593 §15; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.405)]
Section
314.406
Penalty for promotion of abusive tax shelter.
Section
314.407
Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant.
Section
314.410
Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items.
Section
314.412
Issuing of notice of deficiency attributable to involuntary conversion; time limit.
Section
314.415
Refunds; interest; credits.
Section
314.417
Unpaid tax or withholding lien at time of assessment.
Section
314.419
Foreclosure of lien.
Section
314.420
[1957 c.632 §16 (enacted in lieu of 316.620, 317.370 and 317.420); 1969 c.166 §5; repealed by 1971 c.354 §7]
Section
314.421
When lien valid.
Section
314.423
Status of lien.
Section
314.425
Examining books, records or persons.
Section
314.430
Warrant for collection of taxes.
Section
314.432
Section 314.432
Section
314.434
Section 314.434
Section
314.435
[1957 c.632 §19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
Section
314.440
Tax as debt; termination of taxable period and immediate assessment of tax.
Section
314.445
[1957 c.632 §21 (enacted in lieu of 316.650 and 317.455); 1959 c.234 §2; repealed by 1973 c.402 §30]
Section
314.450
Section 314.450
Section
314.455
[1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]
Section
314.460
[1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]
Section
314.465
[1957 c.632 §25 (enacted in lieu of 316.670 and 317.475); 1961 c.533 §53; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.465)]
Section
314.466
Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305.
Section
314.469
Treatment of moneys collected under ORS 314.406.
Section
314.470
[1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]
Section
314.505
Estimate of tax liability by corporations; rules.
Section
314.515
Installment schedule for payment of estimated tax.
Section
314.518
Estimated tax payments by electronic funds transfer; phase-in; rules.
Section
314.520
State agency authority over certain electronic funds transfer payments.
Section
314.525
Underpayment of estimated tax; interest; nonapplicability of penalties.
Section
314.605
Short title; construction.
Section
314.606
Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact.
Section
314.610
Definitions for ORS 314.605 to 314.675.
Section
314.615
When allocation and apportionment of net income from business activity required.
Section
314.620
When taxpayer is considered taxable in another state.
Section
314.625
Certain nonapportionable income to be allocated.
Section
314.630
Allocation to this state of net rents and royalties.
Section
314.635
Allocation to this state of capital gains and losses.
Section
314.640
Allocation to this state of interest and dividends.
Section
314.642
Allocation to this state of lottery prizes.
Section
314.645
Allocation to this state of patent and copyright royalties.
Section
314.647
Policy.
Section
314.650
Apportionment of income.
Section
314.655
Determination of property factor.
Section
314.660
Determination of payroll factor.
Section
314.665
Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions.
Section
314.666
Market for sales in this state.
Section
314.667
Additional methods to determine extent of business activity in this state; rules.
Section
314.668
Definitions.
Section
314.669
Legislative findings; purposes.
Section
314.670
Section 314.670
Section
314.671
Qualifying investment contract; duration; remedies.
Section
314.673
Rules; report to Legislative Assembly.
Section
314.674
Apportionment of broadcasting sales.
Section
314.675
Apportionment of net loss; net loss deduction; limitations.
Section
314.680
[1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by 2021 c.74 §4]
Section
314.682
[1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]
Section
314.684
[1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]
Section
314.686
[1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
Section
314.688
[1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]
Section
314.690
[1989 c.792 §7; repealed by 2021 c.74 §4]
Section
314.695
Application of ORS 314.280 and 314.605 to 314.675.
Section
314.698
Treatment of global intangible low-taxed income.
Section
314.705
[1967 c.242 §2; repealed by 2015 c.480 §6]
Section
314.710
[1967 c.242 §7; 1969 c.493 §91; repealed by 2015 c.480 §6]
Section
314.712
Partnerships not subject to income tax; exceptions.
Section
314.714
Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules.
Section
314.716
Basis of partner’s interest; gain or loss on sale; election to adjust basis.
Section
314.718
Treatment of contributions to partnership.
Section
314.720
Treatment of distributions from partnership.
Section
314.722
Publicly traded partnerships taxed as corporations.
Section
314.723
[1999 c.90 §3; repealed by 2019 c.132 §11]
Section
314.724
Information return; penalty; rules.
Section
314.725
Privilege tax applicable to partnerships.
Section
314.726
Application of ORS 314.724.
Section
314.727
Disclosure of partnership items to partner.
Section
314.730
Section 314.730
Section
314.731
Definitions.
Section
314.732
Section 314.732
Section
314.733
Requirement to report adjustments from partnership-level audit or administrative adjustment request.
Section
314.734
Section 314.734
Section
314.735
Time limit for notice of deficiency.
Section
314.736
Section 314.736
Section
314.737
Time limit for claim for refund or credit.
Section
314.738
Section 314.738
Section
314.739
Obligation or right of partner to report changes in taxable income or tax liability.
Section
314.740
Section 314.740
Section
314.742
Section 314.742
Section
314.744
Section 314.744
Section
314.746
Section 314.746
Section
314.748
[1989 c.625 §50; repealed by 1997 c.839 §69]
Section
314.749
Section 314.749
Section
314.750
Section 314.750
Section
314.752
Section 314.752
Section
314.760
[1989 c.625 §54; repealed by 2005 c.387 §8]
Section
314.761
"C corporation" and "S corporation" defined for this chapter and ORS chapters 316, 317 and 318.
Section
314.762
Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback.
Section
314.763
Taxation of shareholder’s income; computation; character of income, gain, loss or deduction.
Section
314.764
Treatment of distributions by S corporation.
Section
314.765
Employee fringe benefits; foreign income.
Section
314.766
Tax on built-in gain.
Section
314.767
Tax on excess net passive income.
Section
314.768
S corporation or shareholder elections; rules.
Section
314.769
Application of sections 1377 and 1379 of Internal Revenue Code.
Section
314.770
Disclosure of S corporation items to shareholder.
Section
314.771
Recapture of LIFO benefits.
Section
314.772
Business tax credits; allowance to shareholders.
Section
314.775
Definitions for ORS 314.775 to 314.784.
Section
314.778
Composite returns of pass-through entities; election; effect of election on nonresident owners.
Section
314.781
Withholding; required returns and statements; pass-through entity liability.
Section
314.784
Circumstances when pass-through entity withholding is not required; rules.
Section
314.805
Department to administer and enforce laws; enforcement districts; branch offices.
Section
314.810
Administering oaths and taking acknowledgments.
Section
314.815
Rules and regulations.
Section
314.820
[1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]
Section
314.825
[1957 c.632 §32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 §30]
Section
314.830
[1957 c.632 §33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 §1]
Section
314.835
Divulging particulars of returns and reports prohibited.
Section
314.840
Disclosure of information; persons to whom information may be furnished.
Section
314.843
Reporting of information to consumer reporting agency; rules.
Section
314.845
Certificate of department as evidence.
Section
314.850
Statistics.
Section
314.855
Rewards for information.
Section
314.860
[1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1]
Section
314.865
Use of certain information for private benefit prohibited.
Section
314.870
Time for performing certain acts postponed by reason of service in a combat zone.
Section
314.875
[1995 c.780 §2; repealed by 1999 c.532 §3]
Section
314.990
[Repealed by 1953 c.310 §3]
Section
314.991
Penalties.