Oregon Statutes - Chapter 318 - Corporation Income Tax

• 318.010   Short title; Department of Revenue to administer chapter.
  This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department...
• 318.020   Imposition of tax.
  (1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 upon its Oregon taxable...
• 318.030   [1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)]
• 318.031   Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law.
  It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made...
• 318.040   Exempt corporations.
  In addition to the corporations exempt from the provisions of this chapter by the incorporation in this chapter of ORS 317.080, there shall also be...
• 318.044   [1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57]
• 318.046   [1957 s.s. c.15 §§16,17; 1959 c.92 §3; repealed by 1983 c.162 §57]
• 318.048   [1965 c.178 §6; repealed by 1983 c.162 §57]
• 318.050   [1955 c.334 §6; repealed by 1977 c.866 §9]
• 318.060   Rules and regulations; personnel.
  The Department of Revenue is authorized to employ such personnel, and prescribe and prepare such rules, regulations, forms and tables as are necessary to place...
• 318.070   Disposition of revenue.
  The net revenue from the tax imposed by this chapter shall be paid over to the State Treasurer and held in the General Fund as...
• 318.080   [1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
• 318.085   [1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
• 318.090   [1981 c.778 §38; repealed by 2003 c.46 §45]
• 318.100   [1983 c.162 §49; repealed by 1995 c.79 §172]
• 318.102   [1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
• 318.104   [1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
• 318.106   ORS 317.151 as part of chapter.
  ORS 317.151, during its existence and as it may be amended, is incorporated into this chapter and made a part hereof. [1985 c.695 §4]
• 318.110   [1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
• 318.130   ORS 317.329 as part of chapter.
  ORS 317.329, during its existence and as it may be amended, is incorporated into this chapter by reference and made a part hereof. [1985 c.802
• 318.160   [1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
• 318.170   [1987 c.591 §17; repealed by 1997 c.170 §33]
• 318.175   [1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]

Last modified: August 7, 2008