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Corporation Excise Tax
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Oregon Revised Statutes
Revenue and Taxation
Corporation Excise Tax
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Section
317.005
Short title.
Section
317.010
Definitions.
Section
317.013
Adoption of parts of Internal Revenue Code and application of federal laws and regulations.
Section
317.015
[Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]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
317.016
[1967 c.274 §§2,3,5; 1975 c.705 §10; repealed by 1983 c.162 §57]
Section
317.017
[1985 c.802 §48; repealed by 1997 c.839 §69]
Section
317.018
Statement of purpose.
Section
317.019
Application of Payment-in-kind Tax Treatment Act of 1983.
Section
317.020
[Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]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
317.021
Section 317.021
Section
317.022
[1983 c.162 §41; 1984 c.1 §8; repealed by 2005 c.94 §84]
Section
317.025
Omission of previously enacted savings clauses from Oregon Revised Statutes.
Section
317.030
Effect of chapter.
Section
317.035
Effect of subsequent repeal of chapter.
Section
317.038
Computation of Oregon taxable history.
Section
317.045
[1989 c.625 §19; repealed by 1991 c.457 §24]
Section
317.055
[Amended by 1957 c.607 §1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §2; repealed by 1975 c.368 §8]
Section
317.056
[1975 c.368 §3; 1983 c.162 §4; 1999 c.21 §43; repealed by 2009 c.403 §7]
Section
317.057
[1999 c.30 §2; 2009 c.541 §18; repealed by 2013 c.614 §1]
Section
317.060
[Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §3; repealed by 1975 c.368 §8]
Section
317.061
Tax rate.
Section
317.063
Tax rate imposed on certain long-term capital gain from farming; requirements.
Section
317.065
[Repealed by 1975 c.368 §8]
Section
317.066
[1977 c.597 §2; repealed by 1983 c.162 §57]
Section
317.067
Tax on homeowners association income.
Section
317.070
Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
Section
317.071
Section 317.071
Section
317.072
Section 317.072
Section
317.073
[1959 c.631 §6; repealed by 1969 c.520 §49]
Section
317.074
[1955 c.592 §2; 1957 c.607 §4; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1969 c.520 §49]
Section
317.075
[Repealed by 1955 c.592 §4]
Section
317.076
Section 317.076
Section
317.077
Section 317.077
Section
317.078
Section 317.078
Section
317.080
Exempt corporations.
Section
317.083
Section 317.083
Section
317.084
[1987 c.911 §8e; repealed by 2005 c.80 §7]
Section
317.085
[Repealed by 1957 c.607 §10]
Section
317.087
Section 317.087
Section
317.090
Minimum tax.
Section
317.092
Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
Section
317.095
[1955 c.592 §§3,6; repealed by 1965 c.479 §1 (317.096 enacted in lieu of 317.095)]
Section
317.096
[1965 c.479 §2 (enacted in lieu of 317.095); repealed by 1983 c.162 §57]
Section
317.097
Lending institution loans for housing; rules.
Section
317.098
Section 317.098
Section
317.099
[1989 c.1071 §§10,10a; repealed by 1991 c.863 §69]
Section
317.100
[1979 c.483 §2; repealed by 1989 c.626 §12]
Section
317.102
[1979 c.578 §9; 1985 c.749 §2; 1987 c.605 §2; 1989 c.887 §2; 1991 c.714 §7; 1991 c.877 §24; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
Section
317.103
[1981 c.894 §§15,16; 1989 c.765 §4; 1991 c.457 §10; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
Section
317.104
[1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
Section
317.105
[Repealed by 1983 c.162 §57]
Section
317.106
[1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
Section
317.110
[Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57]
Section
317.111
Weatherization loan interest; commercial lending institutions.
Section
317.112
Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
Section
317.113
[1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33]
Section
317.114
[1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
Section
317.115
[1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36]
Section
317.116
[Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
Section
317.120
[1969 c.681 §5; repealed by 1983 c.162 §57]
Section
317.122
Insurers; amounts paid for certain taxes and assessments.
Section
317.124
Long term enterprise zone facilities.
Section
317.125
Other tax credits limited; exception.
Section
317.127
Long Term Enterprise Zone Fund.
Section
317.128
[Formerly 317.077; repealed by 1987 c.769 §20]
Section
317.129
Tax payments of long term enterprise zone facilities credit claimants.
Section
317.131
Distribution of funds to local governments.
Section
317.133
[Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
Section
317.134
[1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
Section
317.135
[1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
Section
317.140
[1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
Section
317.141
[1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
Section
317.142
[1989 c.893 §§5,6; repealed by 1991 c.877 §41]
Section
317.145
[1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
Section
317.146
[1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
Section
317.147
Agriculture workforce housing loans; credit transfers; rules.
Section
317.148
[1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
Section
317.149
[1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
Section
317.150
[1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
Section
317.151
Contributions of computers or scientific equipment for research to educational organizations.
Section
317.152
Qualified research activities credit.
Section
317.153
Qualified research activities; election between credits; rules.
Section
317.154
Alternative qualified research activities credit.
Section
317.155
[Amended by 1969 c.600 §10; repealed by 1983 c.162 §57]
Section
317.156
[1967 c.274 §4; repealed by 1983 c.162 §57]
Section
317.160
[Repealed by 1983 c.162 §57]
Section
317.165
[Amended by 1981 c.812 §2; repealed by 1983 c.162 §57]
Section
317.170
[Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57]
Section
317.175
[Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57]
Section
317.180
[Repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
Section
317.185
[Repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
Section
317.190
Effect on reporting income.
Section
317.195
Effect on deductions allowed.
Section
317.197
Section 317.197
Section
317.199
Section 317.199
Section
317.205
[Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205)]
Section
317.206
[1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57]
Section
317.210
[Repealed by 1983 c.162 §57]
Section
317.215
[Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)]
Section
317.216
[1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57]
Section
317.220
[Amended by 1953 c.385 §9; 1975 c.650 §3; 1977 c.795 §13; repealed by 1983 c.162 §57]
Section
317.225
[Amended by 1981 c.705 §5; repealed by 1983 c.162 §57]
Section
317.228
[1969 c.681 §6; repealed by 1983 c.162 §57]
Section
317.230
[Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230)]
Section
317.231
[1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
Section
317.235
[Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
Section
317.236
[1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
Section
317.238
[1965 c.460 §2; 1981 c.812 §3; repealed by 1983 c.162 §57]
Section
317.239
[1965 c.460 §§3,4; repealed by 1981 c.812 §4]
Section
317.240
[Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
Section
317.241
[1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57]
Section
317.242
[1953 c.385 §9; repealed by 1959 c.389 §9 (317.241 enacted in lieu of 317.242)]
Section
317.245
[Repealed by 1983 c.162 §57]
Section
317.247
[1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57]
Section
317.248
[1971 c.283 §2; repealed by 1983 c.162 §57]
Section
317.249
[1953 c.385 §9; 1975 c.705 §5; repealed by 1983 c.162 §57]
Section
317.250
[Amended by 1953 c.385 §9; repealed by 1975 c.705 §12]
Section
317.251
[1965 c.154 §4; 1969 c.493 §94; 1979 c.580 §1; repealed by 1983 c.162 §57]
Section
317.252
[1965 c.178 §4; repealed by 1983 c.162 §57]
Section
317.255
[Amended by 1953 c.385 §9; 1979 c.517 §1; repealed by 1983 c.162 §57]
Section
317.256
[1955 c.609 §2; 1979 c.517 §2; repealed by 1983 c.162 §57]
Section
317.259
Modifications generally.
Section
317.260
[Repealed by 1983 c.162 §57]
Section
317.262
[1953 c.385 §9; repealed by 1983 c.162 §57]
Section
317.265
[Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]
Section
317.267
Dividends received by corporation from certain other corporations.
Section
317.270
[Amended by 1957 c.88 §1; repealed by 1983 c.162 §57]
Section
317.273
Dividend income received by domestic corporation from certain foreign corporations.
Section
317.275
[Repealed by 1983 c.162 §57]
Section
317.277
[1977 c.506 §2; repealed by 1983 c.162 §57]
Section
317.280
[Amended by 1953 c.385 §9; 1955 c.584 §1; repealed by 1983 c.162 §57]
Section
317.281
[1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81]
Section
317.283
Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions.
Section
317.285
Section 317.285
Section
317.286
Nonrecognition of transactions with related foreign sales corporation.
Section
317.287
[1961 c.608 §4; repealed by 1975 c.705 §12]
Section
317.288
[1983 c.162 §15; repealed by 1984 c.1 §18]
Section
317.290
Section 317.290
Section
317.292
[1957 c.19 §2; repealed by 1983 c.162 §57]
Section
317.295
[Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57]
Section
317.296
[1983 c.162 §16; repealed by 1984 c.1 §18]
Section
317.297
Section 317.297
Section
317.298
[1961 c.505 §§2,3; 1969 c.493 §95; 1979 c.580 §2; repealed by 1983 c.162 §57]
Section
317.299
Section 317.299
Section
317.300
[Amended by 1953 c.385 §9; repealed by 1983 c.162 §57]
Section
317.301
Deferral of deduction for certain amounts deductible under federal law.
Section
317.303
Deduction or adjustment for certain federal credits.
Section
317.304
Addition for unused qualified business credits.
Section
317.305
[1957 c.74 §2; repealed by 1983 c.162 §57]
Section
317.307
Reduction for charitable contribution deduction under federal law; subtraction.
Section
317.309
Interest and dividends received from obligations of state or political subdivision.
Section
317.310
Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting.
Section
317.311
Application of section 243 of Tax Reform Act of 1986.
Section
317.312
Federal depreciation expenses of certain health care service contractors.
Section
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.
Section
317.319
Capital Construction Fund; deferred income; nonqualified withdrawals.
Section
317.320
[1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57]
Section
317.322
Addition of long term care insurance premiums if credit is claimed.
Section
317.325
[1973 c.115 §5; repealed by 1983 c.162 §57]
Section
317.326
[1983 c.162 §21; repealed by 2001 c.509 §19]
Section
317.327
Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.
Section
317.328
Section 317.328
Section
317.329
Basis for stock acquisition.
Section
317.330
[1973 c.753 §5; repealed by 1979 c.414 §7]
Section
317.333
[1983 c.162 §22; repealed by 1987 c.293 §70]
Section
317.335
[1973 c.753 §6; repealed by 1979 c.414 §7]
Section
317.339
[1983 c.162 §23; repealed by 1984 c.1 §18]
Section
317.342
[1985 c.802 §49; repealed by 1997 c.839 §69]
Section
317.344
Net operating loss carryback and carryover.
Section
317.349
Transaction treated as lease purchase under federal law.
Section
317.350
[1959 c.631 §§4,5; repealed by 1983 c.162 §57]
Section
317.351
ORS 317.349 not applicable to finance leases.
Section
317.355
[Repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
Section
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.
Section
317.360
[Repealed by 1975 c.760 §3]
Section
317.362
Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
Section
317.363
Expenses of marijuana-related trade or business.
Section
317.365
[Repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
Section
317.368
[Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10]
Section
317.370
[Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
Section
317.374
Depletion.
Section
317.375
[Repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
Section
317.377
Section 317.377
Section
317.379
Exemption of income from exercise of Indian fishing rights.
Section
317.380
[Repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
Section
317.381
[Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
Section
317.383
[1991 c.863 §35; repealed by 2009 c.33 §26]
Section
317.386
Energy conservation payments exempt.
Section
317.388
Claim of right income repayment adjustment when credit is claimed.
Section
317.390
[Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3) derived from 1959 c.156 §3; repealed by 1969 c.166 §8]
Section
317.391
Small city business development exemption.
Section
317.392
[Formerly 317.098; repealed by 1993 c.475 §3]
Section
317.394
Qualifying film production labor rebates.
Section
317.395
Section 317.395
Section
317.398
Qualified production activities income.
Section
317.401
Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
Section
317.405
[Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
Section
317.410
[Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
Section
317.415
[Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
Section
317.420
[Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
Section
317.425
[Repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
Section
317.430
[Repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
Section
317.435
[Repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
Section
317.440
[Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
Section
317.445
[Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
Section
317.450
[Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969 c.166 §8]
Section
317.455
[Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
Section
317.460
[Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
Section
317.465
[Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
Section
317.470
[Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
Section
317.475
[Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
Section
317.476
Net losses of prior years.
Section
317.478
Pre-change and built-in losses.
Section
317.479
Limitation on use of preacquisition losses to offset built-in gain.
Section
317.480
[Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
Section
317.485
Loss carryforward after reorganization; construction.
Section
317.488
Qualified donations and sales to educational institutions.
Section
317.491
Contribution to charitable organization subject to disqualification order.
Section
317.504
Date return considered filed or advance payment considered made.
Section
317.505
[Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]
Section
317.510
Requiring additional reports and information.
Section
317.514
[1983 c.162 §37; repealed by 1984 c.1 §18]
Section
317.515
Section 317.515
Section
317.520
[Repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
Section
317.525
[Repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
Section
317.530
[Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
Section
317.535
[Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
Section
317.540
[Repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
Section
317.545
[Repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
Section
317.550
[Repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
Section
317.590
Section 317.590
Section
317.605
Section 317.605
Section
317.610
Section 317.610
Section
317.615
Section 317.615
Section
317.625
Income from sources without the United States.
Section
317.635
Domestic international sales corporation; exemption from minimum tax.
Section
317.650
Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required.
Section
317.655
Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts.
Section
317.660
Allocation of net income where insurer has both in-state and out-of-state business.
Section
317.665
Oregon net losses of insurer in prior years.
Section
317.667
Tax treatment of captive insurers.
Section
317.705
Definitions.
Section
317.710
Corporation tax return requirements; application to insurers; rules.
Section
317.713
Group losses as offset to income of subsidiary paying preferred dividends.
Section
317.715
Tax return of corporation in affiliated group making consolidated federal return.
Section
317.716
[2015 c.755 §2; repealed by 2018 c.101 §35]
Section
317.717
[2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35]
Section
317.720
Computation of taxable income; excess loss accounts.
Section
317.725
Adjustments to prevent double taxation or deduction; rules.
Section
317.845
[Formerly 317.515; repealed by 1985 c.761 §27]
Section
317.850
Disposition of revenue.
Section
317.853
Disposition of revenue from tax imposed at increased rate; estimate.
Section
317.910
Section 317.910
Section
317.920
Tax imposed on unrelated business income of certain exempt corporations.
Section
317.930
Exceptions and limitations.
Section
317.940
[1959 c.356 §5; repealed by 1983 c.162 §57]
Section
317.950
Assessment of deficiency.
Section
317.990
[Repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
Section
317.991
Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.