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Section
316.002
Short title.
Section
316.003
Goals.
Section
316.005
[1953 c.304 §1; repealed by 1969 c.493 §99]
Section
316.007
Policy.
Section
316.010
[1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
Section
316.012
Terms have same meaning as in federal laws; federal law references.
Section
316.013
Determination of federal adjusted gross income.
Section
316.014
Section 316.014
Section
316.015
[1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]
Section
316.016
[1973 c.119 §2; repealed by 1975 c.672 §8]
Section
316.017
[1969 c.493 §3a; repealed by 1969 c.493 §3b]
Section
316.018
Application of Payment-in-Kind Tax Treatment Act of 1983.
Section
316.019
[1985 c.802 §46; repealed by 1997 c.839 §69]
Section
316.020
[1953 c.304 §4; repealed by 1969 c.493 §99]
Section
316.021
Section 316.021
Section
316.022
General definitions.
Section
316.023
Section 316.023
Section
316.024
Application of federal law to determination of taxable income.
Section
316.025
[1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
Section
316.026
Charitable contributions or activities not to be used for domicile or resident status determination.
Section
316.027
"Resident" defined.
Section
316.028
Determination of net operating loss, carryback and carryforward.
Section
316.029
Disallowance of subtraction for amounts included in calculation of net operating loss.
Section
316.030
[1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
Section
316.032
Department to administer law; policy as to federal conflicts and technical corrections.
Section
316.035
[1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49]
Section
316.037
Imposition and rate of tax.
Section
316.040
[1953 c.304 §7; repealed by 1969 c.493 §99]
Section
316.042
Amount of tax where joint return used.
Section
316.043
Tax rates allowed for certain qualifying income; conditions; election.
Section
316.044
Estimates by Legislative Revenue Officer; reports; adjustment of rates.
Section
316.045
Tax rate imposed on certain long-term capital gain from farming; requirements.
Section
316.047
Transitional provision to prevent doubling income or deductions.
Section
316.048
Taxable income of resident.
Section
316.049
Section 316.049
Section
316.050
Section 316.050
Section
316.051
Section 316.051
Section
316.052
Section 316.052
Section
316.053
Section 316.053
Section
316.054
Social Security benefits to be subtracted from federal taxable income.
Section
316.055
[1953 c.304 §8; 1953 c.552 §3; 1957 s.s. c.15 §1; 1963 c.627 §3 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.056
Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
Section
316.057
Section 316.057
Section
316.058
Section 316.058
Section
316.059
Section 316.059
Section
316.060
[1953 c.304 §9; 1955 c.596 §1; part derived from 1955 c.596 §4; 1957 c.586 §1; 1957 s.s. c.15 §2; 1959 c.593 §2 (referred and rejected); 1963 c.627 §4 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §42]
Section
316.061
Section 316.061
Section
316.062
Section 316.062
Section
316.063
Section 316.063
Section
316.064
Section 316.064
Section
316.065
[1953 c.304 §10; repealed by 1959 c.593 §14 (referred and rejected); repealed by 1963 c.627 §23 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.066
[1973 c.753 §2; repealed by 1979 c.414 §7]
Section
316.067
Section 316.067
Section
316.068
Section 316.068
Section
316.069
Section 316.069
Section
316.070
[1953 c.304 §13; repealed by 1969 c.493 §99]
Section
316.071
Section 316.071
Section
316.072
Section 316.072
Section
316.073
[1975 c.672 §12; repealed by 1991 c.457 §24]
Section
316.074
[1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7]
Section
316.075
[1953 c.304 §11; 1953 c.522 §4; 1959 c.593 §3 (referred and rejected); 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.076
[1973 c.644 §6; 1979 c.699 §1; repealed by 2013 c.176 §7]
Section
316.077
Section 316.077
Section
316.078
Tax credit for dependent care expenses necessary for employment.
Section
316.079
Credit for certain disabilities.
Section
316.080
Section 316.080
Section
316.081
Section 316.081
Section
316.082
Credit for taxes paid another state; rules.
Section
316.083
Section 316.083
Section
316.084
[1981 c.720 §16; 1983 c.684 §10; 1991 c.877 §1; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
Section
316.085
Personal exemption credit.
Section
316.086
[1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]
Section
316.087
Credit for the elderly or permanently and totally disabled.
Section
316.088
[1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41]
Section
316.089
[1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]
Section
316.090
Credit for manufactured dwelling park closure.
Section
316.091
[1977 c.852 §3; 1979 c.622 §3; 1985 c.630 §1; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
Section
316.092
[1969 c.493 §19; repealed by 1973 c.402 §30]
Section
316.093
[1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20]
Section
316.094
[1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
Section
316.095
[1987 c.890 §§2,3; 1989 c.953 §1; 1991 c.781 §1; 1995 c.54 §8; 2003 c.46 §38; repealed by 2011 c.83 §15]
Section
316.096
[1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]
Section
316.097
Section 316.097
Section
316.098
[1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
Section
316.099
Credit for early intervention services for child with disability; income limitation; rules of State Board of Education.
Section
316.102
Credit for political contributions.
Section
316.103
[1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
Section
316.104
[1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
Section
316.105
[1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]
Section
316.106
[1967 c.274 §7; repealed by 1969 c.493 §99]
Section
316.107
[1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]
Section
316.108
[1967 c.118 §2; repealed by 1969 c.493 §99]
Section
316.109
Credit for tax by another jurisdiction on sale of residential property; rules.
Section
316.110
[1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99]
Section
316.111
[1965 c.360 §2; repealed by 1969 c.493 §99]
Section
316.112
[1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.113
[1967 c.61 §2; repealed by 1969 c.493 §99]
Section
316.114
[1967 c.449 §2; repealed by 1969 c.493 §99]
Section
316.115
[1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
Section
316.116
Credit for alternative energy device; rules.
Section
316.117
Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
Section
316.118
Pro rata share of S corporation income of nonresident shareholder.
Section
316.119
Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
Section
316.122
Separate or joint determination of income for spouses in a marriage.
Section
316.124
Determination of adjusted gross income of nonresident partner.
Section
316.125
[1953 c.304 §17; repealed by 1969 c.493 §99]
Section
316.127
Income of nonresident from Oregon sources.
Section
316.130
Determination of taxable income of full-year nonresident.
Section
316.131
Credit allowed to nonresident for taxes paid to state of residence; exception.
Section
316.132
[1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
Section
316.133
[1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
Section
316.134
[1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
Section
316.135
Section 316.135
Section
316.136
Section 316.136
Section
316.137
Section 316.137
Section
316.138
Section 316.138
Section
316.139
[1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
Section
316.140
[1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
Section
316.141
[1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
Section
316.142
[1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
Section
316.143
Section 316.143
Section
316.144
Section 316.144
Section
316.145
Section 316.145
Section
316.146
Section 316.146
Section
316.147
Definitions for ORS 316.147 to 316.149.
Section
316.148
Credit for expenses in lieu of nursing home care; limitation.
Section
316.149
Evidence of eligibility for credit.
Section
316.150
Section 316.150
Section
316.151
[1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
Section
316.152
[1991 c.916 §13; repealed by 1997 c.170 §33]
Section
316.153
[1991 c.846 §2; 1995 c.556 §3; 1995 c.559 §54; 1997 c.839 §12; 1999 c.90 §11; 1999 c.676 §27; 2001 c.596 §50; 2001 c.660 §38; 2005 c.826 §1; repealed by 2007 c.843 §89 and 2007 c.906 §30]
Section
316.154
[1989 c.963 §2; 1991 c.766 §3; 1991 c.877 §10; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
Section
316.155
[1991 c.652 §8; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
Section
316.157
Credit for retirement income.
Section
316.158
Effect upon ORS 316.157 of determination of invalidity; severability.
Section
316.159
Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
Section
316.160
[1953 c.304 §18; 1965 c.26 §3; repealed by 1969 c.493 §99]
Section
316.162
Definitions for ORS 316.162 to 316.221.
Section
316.164
When surety bond or letter of credit required of employer; enforcement.
Section
316.165
[1953 c.304 §19; repealed by 1969 c.493 §99]
Section
316.167
Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
Section
316.168
Employer required to file combined quarterly tax report.
Section
316.169
Circumstances in which person other than employer required to withhold tax.
Section
316.170
[1953 c.304 §20; repealed by 1969 c.493 §99]
Section
316.171
Application of tax and report to administration of tax laws.
Section
316.172
Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.
Section
316.175
[1953 c.304 §21; repealed by 1969 c.493 §99]
Section
316.177
Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.
Section
316.180
[1953 c.304 §22; repealed by 1969 c.493 §99]
Section
316.182
Withholding statement of exemption certificate; default withholding rate.
Section
316.185
[1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]
Section
316.187
Amount withheld is in payment of employee’s tax.
Section
316.189
Withholding of state income taxes from certain periodic payments.
Section
316.190
[Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3) derived from 1955 c.92 §2; repealed by 1969 c.493 §99]
Section
316.191
Withholding taxes at time and in manner other than required by federal law; rules.
Section
316.192
[1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7]
Section
316.193
Withholding of state income taxes from federal retired pay for members of uniformed services.
Section
316.194
Withholding from lottery prize payments; rules.
Section
316.195
[1953 c.304 §25; repealed by 1969 c.493 §99]
Section
316.196
Withholding of state income taxes from federal retirement pay for civil service annuitant.
Section
316.197
Payment to department by employer; interest on delinquent payments.
Section
316.198
Payment by electronic funds transfer; phase-in; rules.
Section
316.200
[1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99]
Section
316.202
Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules.
Section
316.205
[1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
Section
316.207
Liability for tax; warrant for collection; conference; appeal.
Section
316.209
Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
Section
316.210
[1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
Section
316.212
Applicability of other provisions of tax law; employer as taxpayer.
Section
316.213
Definitions for ORS 316.213 to 316.219.
Section
316.214
Withholding requirements for members of professional athletic teams.
Section
316.215
[1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5; repealed by 1987 c.293 §54]
Section
316.216
Section 316.216
Section
316.217
[1969 c.493 §36; repealed by 1987 c.293 §56]
Section
316.218
Annual report of compensation paid to professional athletic team members.
Section
316.219
Rules.
Section
316.220
Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
Section
316.221
Disposition of withheld amounts.
Section
316.222
[1969 c.493 §37; repealed by 1987 c.293 §56]
Section
316.223
Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
Section
316.227
[1969 c.493 §38; repealed by 1987 c.293 §56]
Section
316.255
[1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255)]
Section
316.256
[1959 c.581 §2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
Section
316.257
[1963 c.435 §4; repealed by 1969 c.493 §99]
Section
316.258
[1961 c.225 §2; repealed by 1969 c.493 §99]
Section
316.260
[1953 c.304 §30; repealed by 1969 c.493 §99]
Section
316.265
[1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)]
Section
316.266
[1959 c.581 §4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 §11; last sentence of subsection (6) enacted as 1961 c.225 §3; 1969 c.103 §1; repealed by 1969 c.493 §99]
Section
316.267
Application of chapter to estates and certain trusts.
Section
316.270
[1953 c.304 §32; repealed by 1969 c.493 §99]
Section
316.272
Computation and payment on estate or trust.
Section
316.275
[1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99]
Section
316.277
Associations taxable as corporations exempt from chapter.
Section
316.279
Treatment of business trusts and business trusts income.
Section
316.280
[1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 §2; repealed by 1959 c.581 §5 (316.281 enacted in lieu of 316.280)]
Section
316.281
[1959 c.581 §6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 §11; 1965 c.99 §1; repealed by 1969 c.493 §99]
Section
316.282
Definitions related to trusts and estates; rules.
Section
316.285
[1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285)]
Section
316.286
[1959 c.581 §8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
Section
316.287
"Fiduciary adjustment" defined; shares proportioned; rules.
Section
316.290
[1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)]
Section
316.291
[1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
Section
316.292
Credit for taxes paid another state.
Section
316.295
[1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]
Section
316.296
[1965 c.154 §2; repealed by 1969 c.493 §99]
Section
316.297
[1963 c.343 §2; repealed by 1969 c.493 §99]
Section
316.298
Accumulation distribution credit.
Section
316.299
[1965 c.178 §2; repealed by 1969 c.493 §99]
Section
316.302
"Nonresident estate or trust" defined.
Section
316.305
[1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.306
[1955 c.608 §2; repealed by 1969 c.493 §99]
Section
316.307
Income of nonresident estate or trust.
Section
316.310
[1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]
Section
316.312
Determination of Oregon share of income.
Section
316.315
[1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99]
Section
316.317
Credit to beneficiary for accumulation distribution.
Section
316.320
[1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99]
Section
316.325
[1953 c.304 §42; repealed by 1969 c.493 §99]
Section
316.330
[1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]
Section
316.335
[1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99]
Section
316.336
[1961 c.608 §2; repealed by 1969 c.493 §99]
Section
316.337
[1957 c.16 §2; repealed by 1969 c.493 §99]
Section
316.340
[1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99]
Section
316.342
[1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)]
Section
316.345
[1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99]
Section
316.347
[1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)]
Section
316.350
[1953 c.304 §47; repealed by 1969 c.493 §99]
Section
316.352
[1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]
Section
316.353
[1957 s.s. c.15 §6; subsection (6) derived from 1957 s.s. c.15 §8; 1959 c.92 §1; 1963 c.627 §12 (referred and rejected); 1965 c.410 §6; repealed by 1969 c.493 §99]
Section
316.355
[1953 c.304 §48; repealed by 1969 c.493 §99]
Section
316.360
[1953 c.304 §49; repealed by 1969 c.493 §99]
Section
316.362
Persons required to make returns.
Section
316.363
Returns; instructions.
Section
316.364
Flesch Reading Ease Score form instructions.
Section
316.365
[1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.367
Joint return by spouses in a marriage.
Section
316.368
When joint return liability divided; showing of marital status and hardship; rules.
Section
316.369
Circumstances where one spouse relieved of joint return liability; rules.
Section
316.370
[1953 c.304 §51; repealed by 1969 c.493 §99]
Section
316.371
[1989 c.625 §12; repealed by 2001 c.660 §9]
Section
316.372
Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
Section
316.375
[1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99]
Section
316.377
Individual under disability.
Section
316.380
[1953 c.304 §53; repealed by 1969 c.493 §99]
Section
316.382
Returns by fiduciaries.
Section
316.385
[1963 c.435 §2; repealed by 1969 c.493 §99]
Section
316.387
Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
Section
316.390
[1963 c.435 §3; repealed by 1969 c.493 §99]
Section
316.392
Notice of qualification of receiver and others.
Section
316.397
[1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]
Section
316.402
[1969 c.493 §62; repealed by 1971 c.332 §2]
Section
316.405
[1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99]
Section
316.406
[1959 c.591 §21; repealed by 1965 c.410 §7]
Section
316.407
[1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60]
Section
316.408
[1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.410
[1959 c.591 §3; repealed by 1965 c.410 §7]
Section
316.411
[1963 c.388 §§2,4; repealed by 1965 c.410 §7]
Section
316.412
[1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.414
[1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.415
[1965 c.410 §3; repealed by 1969 c.493 §99]
Section
316.417
Date return considered made or advance payment made.
Section
316.420
[1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.422
[1969 c.493 §65; repealed by 1971 c.354 §7]
Section
316.425
[1965 c.410 §4; repealed by 1969 c.493 §99]
Section
316.426
[1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.430
[1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.432
[1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.434
[1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.436
[1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.438
[1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
Section
316.440
[1959 c.591 §13; repealed by 1965 c.410 §7]
Section
316.442
[1959 c.591 §14; repealed by 1965 c.410 §7]
Section
316.444
[1959 c.591 §15; repealed by 1965 c.410 §7]
Section
316.446
[1959 c.591 §16; repealed by 1965 c.410 §7]
Section
316.448
[1959 c.591 §17; repealed by 1965 c.410 §7]
Section
316.450
[1959 c.591 §18; repealed by 1965 c.410 §7]
Section
316.454
[1965 c.248 §3; repealed by 1969 c.493 §99]
Section
316.455
[1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s. c.15 §4; 1963 c.486 §1; 1963 c.627 §15 (referred and rejected); 1965 c.248 §1; repealed by 1969 c.493 §99]
Section
316.457
Department may require copy of federal return.
Section
316.462
Change of election.
Section
316.467
Section 316.467
Section
316.472
Tax treatment of common trust fund; information return required.
Section
316.475
[Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99]
Section
316.480
[1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097]
Section
316.485
[1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166]
Section
316.487
[1987 c.902 §7; repealed by 1993 c.797 §33]
Section
316.490
[1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16; repealed by 2021 c.8 §14]
Section
316.491
[2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]
Section
316.493
[1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18; repealed by 2021 c.8 §14]
Section
316.495
[1989 c.987 §32; repealed by 1995 c.79 §166]
Section
316.502
Distribution of revenue to General Fund; working balance; refundable credit payments.
Section
316.505
[1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.510
[1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99]
Section
316.512
[1965 c.592 §2; repealed by 1969 c.493 §99]
Section
316.513
[1965 c.592 §3; repealed by 1969 c.493 §99]
Section
316.515
[1953 c.304 §57; repealed by 1969 c.493 §99]
Section
316.520
[1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)]
Section
316.525
[1953 c.304 §59; repealed by 1969 c.493 §99]
Section
316.530
[1953 c.304 §60; repealed by 1969 c.493 §99]
Section
316.535
[1953 c.304 §61; repealed by 1957 c.632 §1 (314.360 enacted in lieu of 316.535)]
Section
316.540
[1953 c.304 §62; repealed by 1969 c.493 §99]
Section
316.545
[1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
Section
316.550
[1953 c.304 §64; repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
Section
316.555
[1953 c.304 §65; repealed by 1957 c.632 §1 (314.370 enacted in lieu of 316.555)]
Section
316.557
Definition of "estimated tax."
Section
316.559
Application of ORS 316.557 to 316.589 to estates and trusts.
Section
316.560
[1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
Section
316.563
When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
Section
316.565
[1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
Section
316.567
Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
Section
316.569
When declaration required of nonresident.
Section
316.570
[1953 c.304 §68; 1957 c.586 §16; 1959 c.632 §1; 1961 c.504 §2; 1969 c.166 §6; repealed by 1969 c.493 §99]
Section
316.573
When individual not required to file declaration.
Section
316.575
[1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19]
Section
316.577
Date of filing declaration.
Section
316.579
Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
Section
316.580
Section 316.580
Section
316.583
Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
Section
316.585
Section 316.585
Section
316.587
Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
Section
316.588
When interest on underpayment not imposed.
Section
316.589
Application to short tax years and tax years beginning on other than January 1.
Section
316.590
[1953 c.304 §72; repealed by 1969 c.493 §99]
Section
316.605
[1953 c.304 §73; 1955 c.590 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
Section
316.610
[1953 c.304 §74; 1953 c.552 §14; 1957 c.17 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
Section
316.615
[1953 c.304 §75; 1953 c.552 §15; 1955 c.583 §1; 1957 c.23 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
Section
316.620
[1953 c.304 §76; 1955 c.355 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
Section
316.625
[1953 c.304 §77; repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
Section
316.630
[1953 c.304 §78; repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
Section
316.635
[1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
Section
316.640
[1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
Section
316.645
[1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99]
Section
316.650
[1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
Section
316.655
[1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
Section
316.660
[1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
Section
316.665
[1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
Section
316.670
[1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
Section
316.675
[1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
Section
316.680
Modification of taxable income.
Section
316.681
Interest or dividends to benefit self-employed or individual retirement accounts.
Section
316.683
State exempt-interest dividends; rules.
Section
316.685
Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
Section
316.687
Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.
Section
316.690
Foreign income taxes.
Section
316.693
Subtraction for medical expenses of elderly individuals.
Section
316.695
Additional modifications of taxable income; rules.
Section
316.697
Fiduciary adjustment.
Section
316.698
Subtraction for qualifying film production labor rebates.
Section
316.699
Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward.
Section
316.701
[1983 c.162 §61; repealed by 1987 c.293 §70]
Section
316.705
[1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)]
Section
316.706
[1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99]
Section
316.707
Computation of depreciation of property under federal law; applicability.
Section
316.710
[1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)]
Section
316.711
[1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99]
Section
316.714
[1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963 c.627 §17 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.715
[1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715)]
Section
316.716
Differences in basis on federal and state return; application of federal credit.
Section
316.718
[1989 c.625 §6; repealed by 1991 c.457 §24]
Section
316.720
[1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted in lieu of 316.720 and 317.505)]
Section
316.721
[1957 c.586 §12; repealed by 1969 c.493 §99]
Section
316.723
[1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]
Section
316.725
[1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
Section
316.729
[1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43 and 2003 c.77 §26]
Section
316.730
[1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
Section
316.731
[1957 c.586 §13; repealed by 1969 c.493 §99]
Section
316.735
[1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
Section
316.737
Amount specially taxed under federal law to be included in computation of state taxable income.
Section
316.738
Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
Section
316.739
Deferral of deduction for certain amounts deductible under federal law.
Section
316.740
[1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
Section
316.741
[1957 c.586 §8; repealed by 1969 c.493 §99]
Section
316.742
[1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69]
Section
316.743
[1997 c.824 §2; repealed by 2001 c.660 §55]
Section
316.744
Cash payments for energy conservation.
Section
316.745
[1953 c.304 §96; repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
Section
316.746
[1991 c.641 §4; repealed by 1999 c.880 §2]
Section
316.747
Contribution to charitable organization subject to disqualification order.
Section
316.749
Dividend from domestic international sales corporation.
Section
316.750
[1953 c.304 §97; repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
Section
316.751
[Formerly 316.580; repealed by 1969 c.493 §99]
Section
316.752
Definitions for ORS 316.752 to 316.771.
Section
316.755
[1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755)]
Section
316.758
Additional personal exemption credit for persons with severe disabilities; income limitation.
Section
316.760
[1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
Section
316.761
[1957 c.586 §9; 1963 c.627 §18 (referred and rejected); 1963 s.s. c.3 §1; repealed by 1969 c.493 §99]
Section
316.765
Additional personal exemption credit for spouse of person with severe disability; conditions.
Section
316.770
[Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99]
Section
316.771
Proof of status for exemption credit.
Section
316.775
[1957 c.586 §10; 1959 c.234 §3; repealed by 1969 c.493 §99]
Section
316.777
Income derived from sources within federally recognized Indian country exempt from tax.
Section
316.778
Small city business development exemption; rules.
Section
316.780
[1957 c.586 §11; repealed by 1969 c.493 §99]
Section
316.783
Amounts received for condemnation of Indian tribal lands.
Section
316.785
Income derived from exercise of Indian fishing rights.
Section
316.787
Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
Section
316.788
[Formerly 316.051; repealed by 1987 c.293 §70]
Section
316.789
[1991 c.177 §2; repealed by 2013 c.194 §4]
Section
316.790
[1953 c.304 §116; 1957 c.528 §3; repealed by 1969 c.493 §99]
Section
316.791
[2005 c.519 §12; 2007 c.605 §1; repealed by 2013 c.194 §4]
Section
316.792
Military pay.
Section
316.794
[Formerly 316.052; repealed by 1987 c.293 §70]
Section
316.795
Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
Section
316.796
Definitions.
Section
316.797
First-time home buyer savings account; restrictions.
Section
316.798
Subtraction for contributions; exemption for earnings; limitations.
Section
316.799
[Formerly 316.053; repealed by 1987 c.293 §70]
Section
316.800
Limits phased out based on income applicable to subtraction or exemption.
Section
316.801
Addition for certain amounts withdrawn; penalty; exceptions.
Section
316.802
Section 316.802
Section
316.803
Obligations of financial institution; provision of certificates to account holders.
Section
316.805
[1953 c.304 §100; repealed by 1969 c.493 §99]
Section
316.806
Definitions for ORS 316.806 to 316.818.
Section
316.810
[1953 c.304 §101; repealed by 1969 c.493 §99]
Section
316.812
Certain traveling expenses.
Section
316.815
[1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]
Section
316.818
Proof of expenses.
Section
316.820
[1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.821
Federal election to deduct sales taxes; addition for state purposes.
Section
316.824
Definitions for ORS 316.824 and 316.832.
Section
316.825
[1953 c.304 §104; repealed by 1969 c.493 §99]
Section
316.827
[1957 s.s. c.15 §7; last sentence derived from 1957 s.s. c.15 §8; 1963 c.627 §20 (referred and rejected); repealed by 1969 c.493 §99]
Section
316.830
[1953 c.304 §105; repealed by 1969 c.493 §99]
Section
316.832
Travel expenses for loggers.
Section
316.834
[1991 c.863 §33; repealed by 2009 c.33 §23]
Section
316.835
[1953 c.304 §106; repealed by 1969 c.493 §99]
Section
316.836
Qualified production activities income.
Section
316.837
Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
Section
316.838
Art object donation.
Section
316.840
[1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99]
Section
316.844
Special computation of gain or loss where farm use value used.
Section
316.845
Exception to ORS 316.844.
Section
316.846
Scholarship awards used for housing expenses.
Section
316.847
National service educational award.
Section
316.848
Individual development accounts.
Section
316.849
[Formerly 316.145; repealed by 1993 c.475 §3]
Section
316.852
Qualified donations and sales to educational institutions.
Section
316.853
Addition for amount deducted as deemed repatriation.
Section
316.854
[Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293 §70]
Section
316.855
[1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99]
Section
316.856
Severance pay; rules.
Section
316.857
Section 316.857
Section
316.859
Addition for amount deducted as qualified business income from pass-through entity.
Section
316.860
[1953 c.304 §109; repealed by 1969 c.493 §99]
Section
316.863
[1985 c.802 §3; repealed by 1997 c.839 §69]
Section
316.865
[1953 c.304 §110; repealed by 1969 c.493 §99]
Section
316.870
[1953 c.304 §111; repealed by 1969 c.493 §99]
Section
316.871
[1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
Section
316.872
[1985 c.715 §3; 1987 c.647 §15; repealed by 2011 c.83 §21]
Section
316.873
[1995 c.809 §2; 1997 c.839 §25; repealed by 2011 c.83 §21]
Section
316.874
[1995 c.809 §3; repealed by 2011 c.83 §21]
Section
316.875
[1953 c.304 §112; repealed by 1969 c.493 §99]
Section
316.876
[1995 c.809 §4; repealed by 2011 c.83 §21]
Section
316.877
[1995 c.809 §5; repealed by 2011 c.83 §21]
Section
316.878
[1995 c.809 §6; repealed by 2011 c.83 §21]
Section
316.879
[1995 c.809 §7; repealed by 2011 c.83 §21]
Section
316.880
[1953 c.304 §113; repealed by 1969 c.493 §99]
Section
316.881
[1995 c.809 §8; repealed by 2011 c.83 §21]
Section
316.882
[1995 c.809 §9; repealed by 2011 c.83 §21]
Section
316.883
[1995 c.809 §10; repealed by 2011 c.83 §21]
Section
316.884
[1995 c.809 §12; repealed by 2011 c.83 §21]
Section
316.885
[1953 c.304 §114; repealed by 1969 c.493 §99]
Section
316.970
Effect of chapter 493, Oregon Laws 1969.
Section
316.990
[1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
Section
316.992
Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.