Oregon Statutes - Chapter 316 - Personal Income Tax

• 316.002   Short title.
  This chapter may be cited as the Personal Income Tax Act of 1969. [1969 c.493 §1; 1995 c.79 §164]
• 316.003   Goals.
  (1) The goals of the Legislative Assembly are to achieve for Oregon’s citizens a tax system which recognizes: (a) Fairness and equity as its basic...
• 316.005   [1953 c.304 §1; repealed by 1969 c.493 §99]
• 316.007   Policy.
  It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to: (1) Make the Oregon personal income tax...
• 316.010   [1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
• 316.012   Terms have same meaning as in federal laws; federal law references.
  Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating...
• 316.013   Determination of federal adjusted gross income.
  Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income...
• 316.014   Determination of net operating loss, carryback and carryforward.
  (1) In the computation of state taxable income the net operating loss, net operating loss carryback and net operating loss carryforward shall be the same...
• 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c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]
• 316.016   [1973 c.119 §2; repealed by 1975 c.672 §8]
• 316.017   [1969 c.493 §3a; repealed by 1969 c.493 §3b]
• 316.018   Application of Payment-in-Kind Tax Treatment Act of 1983.
  The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income...
• 316.019   [1985 c.802 §46; repealed by 1997 c.839 §69]
• 316.020   [1953 c.304 §4; repealed by 1969 c.493 §99]
• 316.021   [1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]
• 316.022   General definitions.
  As used in this chapter, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Director” means the Director of the Department...
• 316.023   [1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
• 316.024   Application of federal law to determination of taxable income.
  Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293...
• 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)]
• 316.027   “Resident” defined.
  (1) For purposes of this chapter, unless the context requires otherwise: (a) “Resident” or “resident of this state” means: (A) An individual who is domiciled...
• 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)]
• 316.032   Department to administer law; policy as to federal conflicts and technical corrections.
  (1) The Department of Revenue shall administer and enforce this chapter. (2) Insofar as is practicable in the administration of this chapter, the department shall...
• 316.035   [1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49]
• 316.037   Imposition and rate of tax.
  (1)(a) A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax...
• 316.040   [1953 c.304 §7; repealed by 1969 c.493 §99]
• 316.042   Amount of tax where joint return used.
  In the case of a joint return of husband and wife, pursuant to ORS 316.122 or pursuant to ORS 316.367, the tax imposed by ORS...
• 316.045   Tax rate imposed on certain long-term capital gain from farming; requirements.
  (1) As used in this section: (a) “Farming” means: (A) Raising, harvesting and selling crops; (B) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals...
• 316.047   Transitional provision to prevent doubling income or deductions.
  If any provision of the Internal Revenue Code or of this chapter requires that any amount be added to or deducted from federal gross income...
• 316.048   Taxable income of resident.
  The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the...
• 316.049   [1977 c.755 §2; renumbered 316.777]
• 316.050   [1977 c.553 §2; renumbered 316.783]
• 316.051   [1977 c.390 §2; renumbered 316.788]
• 316.052   [1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
• 316.053   [1977 c.390 §4; renumbered 316.799]
• 316.054   Social Security benefits to be subtracted from federal taxable income.
  In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of...
• 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]
• 316.056   Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
  In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the interest or dividends...
• 316.057   [1977 c.872 §8; renumbered 316.806]
• 316.058   [1977 c.872 §9; renumbered 316.812]
• 316.059   [1977 c.872 §10; renumbered 316.818]
• 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]
• 316.061   [1979 c.887 §2; renumbered 316.824]
• 316.062   [1969 c.493 §14; renumbered 316.048]
• 316.063   [1979 c.887 §§3,4; renumbered 316.832]
• 316.064   [1979 c.707 §2; renumbered 316.838]
• 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]
• 316.066   [1973 c.753 §2; repealed by 1979 c.414 §7]
• 316.067   [1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680]
• 316.068   [1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975 c.650 §2; 1977 c.795 §10; 1977 c.872 §12; 1978 c.9 §1; 1979 c.240 §1; 1979 c.436 §6; 1981 c.679 §1; 1981 c.896 §1; 1983 c.684 §6; renumbered 316.695]
• 316.069   [1981 c.778 §34; renumbered 316.744]
• 316.070   [1953 c.304 §13; repealed by 1969 c.493 §99]
• 316.071   [1981 c.801 §2; renumbered 316.690]
• 316.072   [1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]
• 316.073   [1975 c.672 §12; repealed by 1991 c.457 §24]
• 316.074   Exemption for service in Vietnam on missing status.
  (1) Any compensation or gratuity received from any source by any individual by reason of civilian or military service on and after February 28, 1961,...
• 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]
• 316.076   Deduction for physician in medically disadvantaged area.
  (1) Any person who becomes licensed under ORS chapter 677 on or after January 1, 1974, and prior to January 1, 1982, and enters the...
• 316.077   [1969 c.493 §16; renumbered 316.697]
• 316.078   Tax credit for dependent care expenses necessary for employment.
  (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to a percentage of...
• 316.079   Credit for certain disabilities.
  A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent...
• 316.080   [1953 c.304 §12; renumbered 316.475]
• 316.081   [1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]
• 316.082   Credit for taxes paid another state; rules.
  (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed...
• 316.083   [1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005]
• 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)]
• 316.085   Personal exemption credit.
  (1)(a) There shall be allowed a personal exemption credit against taxes otherwise due under this chapter. The credit shall equal $90 multiplied by the number...
• 316.086   [1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]
• 316.087   Credit for the elderly or permanently and totally disabled.
  (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to 40 percent of...
• 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]
• 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)]
• 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)]
• 316.092   [1969 c.493 §19; repealed by 1973 c.402 §30]
• 316.093   [1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20]
• 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)]
• 316.095   Credit for sewage treatment works connection costs.
  (1) A resident individual shall be allowed a credit of $800 against the taxes otherwise due under this chapter, for installing or connecting to a...
• 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]
• 316.097   [See 316.480; 1973 c.831 §8; 1977 c.795 §11; 1977 c.866 §10; 1979 c.691 §6; 1981 c.408 §1; 1983 c.637 §6; 1987 c.596 §2; 1989 c.802 §2; 1991 c.877 §6; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
• 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)]
• 316.099   Credit for early intervention services for child with disability; rules of State Board of Education.
  (1) As used in this section, unless the context requires otherwise: (a) “Child with a disability” means a qualifying child under section 152 of the...
• 316.102   Credit for political contributions.
  (1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year: (a) To a major political party qualified...
• 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)]
• 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)]
• 316.105   [1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]
• 316.106   [1967 c.274 §7; repealed by 1969 c.493 §99]
• 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)]
• 316.108   [1967 c.118 §2; repealed by 1969 c.493 §99]
• 316.109   Credit for tax by another jurisdiction on sale of residential property; rules.
  (1) If gain on the sale of residential property is taxed under this chapter, the adjusted basis of the property for purposes of this chapter...
• 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]
• 316.111   [1965 c.360 §2; repealed by 1969 c.493 §99]
• 316.112   [1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
• 316.113   [1967 c.61 §2; repealed by 1969 c.493 §99]
• 316.114   [1967 c.449 §2; repealed by 1969 c.493 §99]
• 316.115   [1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
• 316.116   Credit for alternative energy device or alternative fuel vehicle.
  (1)(a) A resident individual shall be allowed a credit against the taxes otherwise due under this chapter for costs paid or incurred for construction or...
• 316.117   Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
  (1) Except as provided under subsection (2) of this section, the proportion for making a proration for nonresident taxpayers of the standard deduction or itemized...
• 316.118   Pro rata share of S corporation income of nonresident shareholder.
  (1) The pro rata share of S corporation income of a nonresident shareholder constitutes income or loss derived from or connected with sources in this...
• 316.119   Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
  (1) Except as provided in subsection (2) of this section, for purposes of ORS 316.117, the adjusted gross income of a part-year resident from Oregon...
• 316.122   Separate or joint determination of income for husband and wife.
  (1) If the federal taxable income of husband and wife (one being a part-year resident and the other a nonresident) is determined on a joint...
• 316.124   Determination of adjusted gross income of nonresident partner.
  (1) In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected...
• 316.125   [1953 c.304 §17; repealed by 1969 c.493 §99]
• 316.127   Income of nonresident from Oregon sources.
  (1) The adjusted gross income of a nonresident derived from sources within this state is the sum of the following: (a) The net amount of...
• 316.130   Determination of taxable income of full-year nonresident.
  (1) The taxable income for a full-year nonresident individual is adjusted gross income attributable to sources within this state determined under ORS 316.127, with the...
• 316.131   Credit allowed to nonresident for taxes paid to state of residence; exception.
  (1) A nonresident shall be allowed a credit against the taxes otherwise due under this chapter for income taxes imposed by and paid to the...
• 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)]
• 316.133   [1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
• 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)]
• 316.135   [1979 c.554 §2; renumbered 316.752]
• 316.136   [1979 c.554 §3; renumbered 316.758]
• 316.137   [1979 c.554 §4; renumbered 316.765]
• 316.138   [1979 c.554 §5; renumbered 316.771]
• 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)]
• 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)]
• 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)]
• 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)]
• 316.143   [1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005]
• 316.144   [1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]
• 316.145   [1979 c.561 §4; renumbered 316.849]
• 316.146   [1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005]
• 316.147   Definitions for ORS 316.147 to 316.149.
  As used in ORS 316.147 to 316.149, unless the context requires otherwise: (1) “Eligible taxpayer” includes any individual who must pay taxes otherwise imposed by...
• 316.148   Credit for expenses in lieu of nursing home care; limitation.
  (1) A credit against the taxes otherwise due under this chapter shall be allowed to an eligible taxpayer with respect to food, clothing, medical care...
• 316.149   Evidence of eligibility for credit.
  Evidence of payments made or expenses incurred that form the basis of the credit allowed under ORS 316.147 to 316.149 shall be submitted to the...
• 316.150   [1979 c.414 §2; renumbered 316.854]
• 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)]
• 316.152   [1991 c.916 §13; repealed by 1997 c.170 §33]
• 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]
• 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)]
• 316.155   [1991 c.652 §8; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
• 316.157   Credit for retirement income.
  (1) In the case of an eligible individual, there shall be allowed as a credit against the taxes otherwise due under this chapter for the...
• 316.158   Effect upon ORS 316.157 of determination of invalidity; severability.
  (1) It is the intent of the Legislative Assembly that no part of ORS 316.157 be the law if any part of ORS 316.157 is...
• 316.159   Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
  (1)(a) In addition to other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income of a resident...
• 316.160   [1953 c.304 §18; 1965 c.26 §3; repealed by 1969 c.493 §99]
• 316.162   Definitions for ORS 316.162 to 316.221.
  As used in ORS 316.162 to 316.221: (1) “Number of withholding exemptions claimed” means the number of withholding exemptions claimed in a withholding exemption certificate...
• 316.164   When surety bond or letter of credit required of employer; enforcement.
  (1) Except as provided in subsection (3) of this section, if the Department of Revenue makes the findings required under subsection (2) of this section,...
• 316.165   [1953 c.304 §19; repealed by 1969 c.493 §99]
• 316.167   Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
  (1) Every employer at the time of the payment of wages to any employee shall deduct and retain from such wages an amount determined, at...
• 316.168   Employer required to file combined quarterly tax report.
  (1) Except as otherwise provided by law, every employer subject to the provisions of ORS 316.162 to 316.221, 656.506 and ORS chapter 657, or a...
• 316.169   Circumstances in which person other than employer required to withhold tax.
  (1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or...
• 316.170   [1953 c.304 §20; repealed by 1969 c.493 §99]
• 316.171   Application of tax and report to administration of tax laws.
  Except as provided in this section and ORS 314.840, 316.168, 316.197, 316.202 and 657.571, the statutes and regulations applicable to each agency, requiring a report...
• 316.172   Tax withholding tables to be prepared by department.
  (1) The Department of Revenue shall prepare a table for use with the percentage method that provides for the deduction and withholding of a tax...
• 316.175   [1953 c.304 §21; repealed by 1969 c.493 §99]
• 316.177   Reliance on withholding statement; penalty for statement without reasonable basis.
  (1) If an employee does not claim a different number of withholding exemptions for state withholding purposes, the employee shall be entitled to the same...
• 316.180   [1953 c.304 §22; repealed by 1969 c.493 §99]
• 316.182   Exemption certificate.
  (1) Subject to subsection (2) or (3) of this section and if the employee does not claim a different number of withholding exemptions for purposes...
• 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]
• 316.187   Amount withheld is in payment of employee’s tax.
  The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 and 316.172 shall be considered to be...
• 316.189   Withholding of state income taxes from certain periodic payments.
  (1) As used in this section: (a) “Commercial annuity” means an annuity, endowment or life insurance contract issued by an insurance company authorized to transact...
• 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]
• 316.191   Withholding taxes at time and in manner other than required by federal law; rules.
  Notwithstanding the provisions of ORS 316.197: (1) When adherence to the federal withholding system creates an undue burden on an employer, the employer may request...
• 316.192   [1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7]
• 316.193   Withholding of state income taxes from federal retired pay for members of uniformed services.
  (1) The Department of Revenue may enter into an agreement with the appropriate United States agency or instrumentality for the voluntary withholding of state income...
• 316.194   Withholding from lottery prize payments; rules.
  (1) If a lottery prize payment for a prize is $5,000 or more, and the payment is made to an individual, the Oregon State Lottery...
• 316.195   [1953 c.304 §25; repealed by 1969 c.493 §99]
• 316.196   Withholding of state income taxes from federal retirement pay for civil service annuitant.
  (1) The Department of Revenue may enter into an agreement with the United States Office of Personnel Management for the voluntary withholding of state income...
• 316.197   Payment to department by employer; interest on delinquent payments.
  (1)(a) Except as provided under ORS 316.191 or paragraph (b) of this subsection, within the time that each employer is required to pay over taxes...
• 316.198   Payment by electronic funds transfer; phase-in; rules.
  (1) An employer required to make a combined quarterly tax and assessment payment under ORS 316.168 shall make the payment by means of electronic funds...
• 316.200   [1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99]
• 316.202   Reports by employer; waiver; penalty for failure to report; rules.
  (1) With each payment made to the Department of Revenue, every employer shall deliver to the department, on a form prescribed by the department showing...
• 316.205   [1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
• 316.207   Liability for tax; warrant for collection; conference; appeal.
  (1) Every employer who deducts and retains any amount under ORS 316.162 to 316.221 shall hold the same in trust for the State of Oregon...
• 316.209   Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
  (1) For purposes of ORS 316.162 to 316.221, in the case of services performed as a qualified real estate broker, qualified principal real estate broker...
• 316.210   [1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
• 316.212   Application of penalties, misdemeanors and jeopardy assessment; employer as taxpayer.
  The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, relating to penalties, misdemeanors and jeopardy assessments, apply to...
• 316.213   Definitions for ORS 316.213 to 316.219.
  (1) As used in ORS 316.213 to 316.219: (a) “Duty days” means the days during the tax year from the beginning of the official preseason...
• 316.214   Withholding requirements for members of professional athletic teams.
  (1) A person who transacts business in the State of Oregon and who pays wages, salary, bonuses or other taxable income to a member of...
• 316.215   [1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5; repealed by 1987 c.293 §54]
• 316.216   [1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003]
• 316.217   [1969 c.493 §36; repealed by 1987 c.293 §56]
• 316.218   Annual report of compensation paid to professional athletic team members.
  (1) In addition to other reports and returns required by law or rule, a person required to withhold compensation under ORS 316.214 shall file an...
• 316.219   Rules.
  (1) The Department of Revenue may adopt administrative rules the department determines are necessary to: (a) Implement the duties of the department under ORS 316.213...
• 316.220   Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
  (1) A person who has obtained a written certificate under section 1, chapter 559, Oregon Laws 2005, who is engaged in a qualifying film production...
• 316.221   Disposition of withheld amounts.
  (1) Notwithstanding ORS 316.168 or 316.502, the Department of Revenue shall deposit into a suspense account established under ORS 293.445 amounts that are withheld and...
• 316.222   [1969 c.493 §37; repealed by 1987 c.293 §56]
• 316.223   Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
  (1) As used in this section: (a) “Nonresident employer” means an employer who: (A) Has no permanent place of business within this state; and (B)...
• 316.227   [1969 c.493 §38; repealed by 1987 c.293 §56]
• 316.255   [1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255)]
• 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]
• 316.257   [1963 c.435 §4; repealed by 1969 c.493 §99]
• 316.258   [1961 c.225 §2; repealed by 1969 c.493 §99]
• 316.260   [1953 c.304 §30; repealed by 1969 c.493 §99]
• 316.265   [1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)]
• 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]
• 316.267   Application of chapter to estates and certain trusts.
  The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS...
• 316.270   [1953 c.304 §32; repealed by 1969 c.493 §99]
• 316.272   Computation and payment on estate or trust.
  The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise...
• 316.275   [1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99]
• 316.277   Associations taxable as corporations exempt from chapter.
  (1) An association, trust or other unincorporated organization that is taxable as a corporation for federal income tax purposes is not subject to tax under...
• 316.279   Treatment of business trusts and business trusts income.
  A domestic or foreign business trust of the type defined in ORS 128.560 is subject to tax under ORS chapter 317 or 318 and amounts...
• 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)]
• 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]
• 316.282   Definitions related to trusts and estates; rules.
  (1) As used in this chapter: (a) “Qualified funeral trust” has the meaning given that term in section 685 of the Internal Revenue Code. (b)...
• 316.285   [1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285)]
• 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]
• 316.287   “Fiduciary adjustment” defined; shares proportioned; rules.
  (1) The “fiduciary adjustment” is the net amount of the modifications to federal taxable income described in this chapter (ORS 316.697 being applicable if the...
• 316.290   [1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)]
• 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]
• 316.292   Credit for taxes paid another state.
  (1) For purposes of this section, an estate or trust is considered a resident of the state which taxes the income of the estate or...
• 316.295   [1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]
• 316.296   [1965 c.154 §2; repealed by 1969 c.493 §99]
• 316.297   [1963 c.343 §2; repealed by 1969 c.493 §99]
• 316.298   Accumulation distribution credit.
  (1) A resident beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in...
• 316.299   [1965 c.178 §2; repealed by 1969 c.493 §99]
• 316.302   “Nonresident estate or trust” defined.
  For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident. [1969 c.493 §47; 1997 c.325
• 316.305   [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]
• 316.306   [1955 c.608 §2; repealed by 1969 c.493 §99]
• 316.307   Income of nonresident estate or trust.
  For purposes of ORS 316.302 to 316.317: (1) Items of income, gain, loss and deduction mean those derived from or connected with sources in this...
• 316.310   [1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]
• 316.312   Determination of Oregon share of income.
  (1) The share of a nonresident estate or trust of items of income, gain, loss and deduction entering into the definition of distributable net income...
• 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]
• 316.317   Credit to beneficiary for accumulation distribution.
  A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by...
• 316.320   [1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99]
• 316.325   [1953 c.304 §42; repealed by 1969 c.493 §99]
• 316.330   [1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]
• 316.335   [1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99]
• 316.336   [1961 c.608 §2; repealed by 1969 c.493 §99]
• 316.337   [1957 c.16 §2; repealed by 1969 c.493 §99]
• 316.340   [1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99]
• 316.342   [1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)]
• 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]
• 316.347   [1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)]
• 316.350   [1953 c.304 §47; repealed by 1969 c.493 §99]
• 316.352   [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]
• 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]
• 316.355   [1953 c.304 §48; repealed by 1969 c.493 §99]
• 316.360   [1953 c.304 §49; repealed by 1969 c.493 §99]
• 316.362   Persons required to make returns.
  (1) An income tax return with respect to the tax imposed by this chapter shall be made by the following: (a) Every resident individual: (A)...
• 316.363   Returns; instructions.
  The instructions to the individual state income tax return form required to be filed by this chapter shall: (1) Be written in simple words used...
• 316.364   Flesch Reading Ease Score form instructions.
  (1) The instructions to an individual state income tax return form shall have a total Flesch Reading Ease Score of 60 or higher. (2) As...
• 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]
• 316.367   Joint return by husband and wife.
  A husband and wife may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has...
• 316.368   When joint return liability divided; showing of marital status and hardship; rules.
  Notwithstanding ORS 316.367, upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department...
• 316.369   Circumstances where one spouse relieved of joint return liability; rules.
  If a joint return has been made under this chapter for a tax year, a spouse shall be relieved of liability for tax, including interest,...
• 316.370   [1953 c.304 §51; repealed by 1969 c.493 §99]
• 316.371   [1989 c.625 §12; repealed by 2001 c.660 §9]
• 316.372   Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
  (1) Except as provided in subsection (2) of this section, a minor shall file a return and include therein all items of income, including income...
• 316.375   [1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99]
• 316.377   Individual under disability.
  An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and...
• 316.380   [1953 c.304 §53; repealed by 1969 c.493 §99]
• 316.382   Returns by fiduciaries.
  (1) An income tax return, in the name of the decedent, for any deceased individual shall be made and filed by a personal representative or...
• 316.385   [1963 c.435 §2; repealed by 1969 c.493 §99]
• 316.387   Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
  (1) In the case of any tax for which a return is required under this chapter from a decedent or a decedent’s estate during the...
• 316.390   [1963 c.435 §3; repealed by 1969 c.493 §99]
• 316.392   Notice of qualification of receiver and others.
  Every receiver, trustee in bankruptcy, assignee for benefit of creditors or other like fiduciary, shall give notice of qualification as such to the Department of...
• 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]
• 316.402   [1969 c.493 §62; repealed by 1971 c.332 §2]
• 316.405   [1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99]
• 316.406   [1959 c.591 §21; repealed by 1965 c.410 §7]
• 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]
• 316.408   [1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
• 316.410   [1959 c.591 §3; repealed by 1965 c.410 §7]
• 316.411   [1963 c.388 §§2,4; repealed by 1965 c.410 §7]
• 316.412   [1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.414   [1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.415   [1965 c.410 §3; repealed by 1969 c.493 §99]
• 316.417   Date return considered made or advance payment made.
  (1) A return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance...
• 316.420   [1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.422   [1969 c.493 §65; repealed by 1971 c.354 §7]
• 316.425   [1965 c.410 §4; repealed by 1969 c.493 §99]
• 316.426   [1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.430   [1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.432   [1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.434   [1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.436   [1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.438   [1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.440   [1959 c.591 §13; repealed by 1965 c.410 §7]
• 316.442   [1959 c.591 §14; repealed by 1965 c.410 §7]
• 316.444   [1959 c.591 §15; repealed by 1965 c.410 §7]
• 316.446   [1959 c.591 §16; repealed by 1965 c.410 §7]
• 316.448   [1959 c.591 §17; repealed by 1965 c.410 §7]
• 316.450   [1959 c.591 §18; repealed by 1965 c.410 §7]
• 316.454   [1965 c.248 §3; repealed by 1969 c.493 §99]
• 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]
• 316.457   Department may require copy of federal return.
  If directed to do so by the Department of Revenue, through regulations or instructions upon the state income tax return form, every taxpayer required by...
• 316.462   Change of election.
  Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation. [1969...
• 316.467   [1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989]
• 316.472   Tax treatment of common trust fund; information return required.
  (1) The tax treatment of common trust funds and participants therein, under this chapter, is governed by the provisions of the Internal Revenue Code. (2)...
• 316.475   [Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99]
• 316.480   [1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097]
• 316.485   [1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166]
• 316.487   [1987 c.902 §7; repealed by 1993 c.797 §33]
• 316.490   Refund as contribution to Alzheimer’s Disease Research Fund.
  (1) Individual taxpayers who file an Oregon income tax return for purposes of this chapter and who will receive a tax refund from the Department...
• 316.491   Refund as contribution to Oregon Military Emergency Financial Assistance Program.
  (1) Personal income taxpayers who file an Oregon income tax return and who will receive a tax refund from the Department of Revenue may designate...
• 316.493   Refund as contribution for prevention of child abuse and neglect.
  (1) Recognizing that children are Oregon’s most valuable resource and that child abuse and neglect is a threat to the physical, mental and emotional health...
• 316.495   [1989 c.987 §32; repealed by 1995 c.79 §166]
• 316.502   Distribution of revenue to General Fund; working balance; refundable credit payments.
  (1) The net revenue from the tax imposed by this chapter, after deducting refunds, shall be paid over to the State Treasurer and held in...
• 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]
• 316.510   [1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99]
• 316.512   [1965 c.592 §2; repealed by 1969 c.493 §99]
• 316.513   [1965 c.592 §3; repealed by 1969 c.493 §99]
• 316.515   [1953 c.304 §57; repealed by 1969 c.493 §99]
• 316.520   [1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)]
• 316.525   [1953 c.304 §59; repealed by 1969 c.493 §99]
• 316.530   [1953 c.304 §60; repealed by 1969 c.493 §99]
• 316.535   [1953 c.304 §61; repealed by 1957 c.632 §1 (314.360 enacted in lieu of 316.535)]
• 316.540   [1953 c.304 §62; repealed by 1969 c.493 §99]
• 316.545   [1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
• 316.550   [1953 c.304 §64; repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
• 316.555   [1953 c.304 §65; repealed by 1957 c.632 §1 (314.370 enacted in lieu of 316.555)]
• 316.557   Definition of “estimated tax.”
  As used in ORS 316.557 to 316.589, “estimated tax” means the amount of income tax imposed under this chapter for the taxable year, as estimated...
• 316.559   Application of ORS 316.557 to 316.589 to estates and trusts.
  ORS 316.557 to 316.589 do not apply to an estate or trust. [1980 c.7 §9]
• 316.560   [1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
• 316.563   When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
  (1) Except as provided in subsection (2) of this section, every individual shall declare an estimated tax for the taxable year if: (a) The gross...
• 316.565   [1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
• 316.567   Joint declaration of husband and wife; liability; effect on nonjoint returns; rules.
  (1) Except as provided in subsection (2) of this section, a husband and wife may make a single declaration jointly under ORS 316.557 to 316.589....
• 316.569   When declaration required of nonresident.
  No declaration shall be required of a nonresident individual under ORS 316.557 to 316.589 unless: (1) Withholding under this chapter is made applicable to the...
• 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]
• 316.573   When individual not required to file declaration.
  (1) An individual need not file a declaration of estimated tax required by ORS 316.563 (1), if: (a) The estimated gross income of the individual...
• 316.575   [1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19]
• 316.577   Date of filing declaration.
  Except as provided in ORS 316.573, declarations of estimated tax required by ORS 316.563 (1) from individuals who are neither farmers nor fishermen for the...
• 316.579   Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
  (1) An individual required to make a declaration of estimated tax under ORS 316.563 shall pay the estimated tax as provided in subsections (2) to...
• 316.580   [1953 c.304 §70; 1955 c.595 §2; 1957 c.586 §17; renumbered 316.751]
• 316.583   Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
  (1) Payment of the estimated income tax or any installment shall be considered payment on account of the income taxes imposed by this chapter for...
• 316.585   [1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770]
• 316.587   Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
  (1) Except as provided in subsection (5) of this section, if an individual makes an underpayment of estimated tax, interest shall accrue at the rate...
• 316.588   When interest on underpayment not imposed.
  (1) Interest accruing under ORS 316.587 shall not be imposed for any taxable year if the tax shown on the return for the taxable year...
• 316.589   Application to short tax years and tax years beginning on other than January 1.
  (1) The application of ORS 316.557 to 316.589 to taxable years of less than 12 months shall be in accordance with rules adopted by the...
• 316.590   [1953 c.304 §72; repealed by 1969 c.493 §99]
• 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)]
• 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)]
• 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)]
• 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)]
• 316.625   [1953 c.304 §77; repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
• 316.630   [1953 c.304 §78; repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
• 316.635   [1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
• 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)]
• 316.645   [1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99]
• 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)]
• 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)]
• 316.660   [1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
• 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)]
• 316.670   [1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
• 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)]
• 316.680   Modification of taxable income.
  (1) There shall be subtracted from federal taxable income: (a) The interest or dividends on obligations of the United States and its territories and possessions...
• 316.681   Interest or dividends to benefit self-employed or individual retirement accounts.
  ORS 316.680 (1)(a) shall apply to the interest or dividends described under ORS 316.680 (1)(a) to the extent such interest or dividends are includable in...
• 316.683   State exempt-interest dividends; rules.
  (1) A regulated investment company, or a pool of assets managed by a fiduciary, including a financial institution, shall be qualified to pay state exempt-interest...
• 316.685   Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
  (1)(a) The federal income tax deduction provided by ORS 316.680 shall be as reported on the taxpayer’s original return and shall be computed on the...
• 316.687   Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.
  There shall be added to federal taxable income of a parent who makes an election under section 1(g)(7)(B) of the Internal Revenue Code any amount...
• 316.690   Foreign income taxes.
  (1) Subject to subsection (2) of this section, in addition to other modifications provided in this chapter, and if a taxpayer elects to take foreign...
• 316.695   Additional modifications of taxable income; rules.
  (1) In addition to the modifications to federal taxable income contained in this chapter, there shall be added to or subtracted from federal taxable income:...
• 316.697   Fiduciary adjustment.
  There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under...
• 316.698   Subtraction for qualifying film production labor rebates.
  If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax...
• 316.699   Subtraction for college savings network account contributions; limitations; carryforward.
  (1) There shall be subtracted from federal taxable income the amount contributed to a college savings network account established under ORS 348.841 to 348.873. (2)...
• 316.701   [1983 c.162 §61; repealed by 1987 c.293 §70]
• 316.705   [1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)]
• 316.706   [1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99]
• 316.707   Computation of depreciation of property under federal law; applicability.
  (1) To the extent that the amount allowed as a deduction under section 168 of the Internal Revenue Code (Accelerated Cost Recovery System) exceeds, or...
• 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)]
• 316.711   [1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99]
• 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]
• 316.715   [1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715)]
• 316.716   Differences in basis on federal and state return.
  (1) Upon the taxable sale, exchange or disposition of any asset in a tax year beginning on or after January 1, 1983, federal taxable income...
• 316.718   [1989 c.625 §6; repealed by 1991 c.457 §24]
• 316.720   [1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted in lieu of 316.720 and 317.505)]
• 316.721   [1957 c.586 §12; repealed by 1969 c.493 §99]
• 316.723   [1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]
• 316.725   [1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
• 316.729   [1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43 and 2003 c.77 §26]
• 316.730   [1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
• 316.731   [1957 c.586 §13; repealed by 1969 c.493 §99]
• 316.735   [1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
• 316.737   Amount specially taxed under federal law to be included in computation of state taxable income.
  If a taxpayer has taken a deduction to arrive at federal taxable income for the purpose of having that income taxed in a manner different...
• 316.738   Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
  (1) If gain is deferred upon the voluntary or involuntary disposition of property in an exchange that qualifies for deferral under section 1031 or 1033...
• 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)]
• 316.741   [1957 c.586 §8; repealed by 1969 c.493 §99]
• 316.742   [1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69]
• 316.743   [1997 c.824 §2; repealed by 2001 c.660 §55]
• 316.744   Cash payments for energy conservation.
  Any amount received as a cash payment for energy conservation measures under ORS 469.631 to 469.687 is exempt from the tax imposed under this chapter....
• 316.745   [1953 c.304 §96; repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
• 316.746   [1991 c.641 §4; repealed by 1999 c.880 §2]
• 316.750   [1953 c.304 §97; repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
• 316.751   [Formerly 316.580; repealed by 1969 c.493 §99]
• 316.752   Definitions for ORS 316.752 to 316.771.
  For purposes of ORS 316.752 to 316.771: (1) A person has a “severe disability” if the person: (a) Has lost the use of one or...
• 316.755   [1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755)]
• 316.758   Additional personal exemption credit for persons with severe disabilities.
  In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes, there shall be allowed an additional personal exemption...
• 316.760   [1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
• 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]
• 316.765   Additional personal exemption credit for spouse of person with severe disability; conditions.
  (1) An additional personal exemption credit in the same amount as allowed under ORS 316.758 for a taxpayer with a severe disability shall be allowed...
• 316.770   [Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99]
• 316.771   Proof of status for exemption credit.
  Each person qualifying for the additional personal exemption credit allowed in ORS 316.758 and 316.765 may claim the credit on the personal income tax return....
• 316.775   [1957 c.586 §10; 1959 c.234 §3; repealed by 1969 c.493 §99]
• 316.777   Income derived from sources within federally recognized Indian country exempt from tax.
  (1) Any income derived from sources within the boundaries of federally recognized Indian country in Oregon by any enrolled member of a federally recognized American...
• 316.778   Small city business development exemption; rules.
  (1) For each tax year in which a business firm receives an annual certification under ORS 285C.506, the income of the taxpayer apportionable to the...
• 316.780   [1957 c.586 §11; repealed by 1969 c.493 §99]
• 316.783   Amounts received for condemnation of Indian tribal lands.
  Amounts received as condemnation awards as a result of condemnation by the federal government of Indian tribal lands are exempt from the tax imposed by...
• 316.785   Income derived from exercise of Indian fishing rights.
  Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from...
• 316.787   Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
  Amounts paid to an eligible individual (persons of Japanese ancestry and Aleut civilian residents of the Pribilof Islands and the Aleutian Islands) under section 1989b-4,...
• 316.788   [Formerly 316.051; repealed by 1987 c.293 §70]
• 316.789   Persian Gulf Desert Shield active military service.
  (1) Compensation received for active service as a member in the Armed Forces of the United States outside this state during any month beginning on...
• 316.790   [1953 c.304 §116; 1957 c.528 §3; repealed by 1969 c.493 §99]
• 316.791   Compensation for active duty military service.
  Compensation, including death gratuity and other qualified military benefits described in section 134 of the Internal Revenue Code, received by a member of the Oregon...
• 316.794   [Formerly 316.052; repealed by 1987 c.293 §70]
• 316.795   Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
  Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §12]
• 316.799   [Formerly 316.053; repealed by 1987 c.293 §70]
• 316.802   [1969 c.493 §71; renumbered 316.970]
• 316.805   [1953 c.304 §100; repealed by 1969 c.493 §99]
• 316.806   Definitions for ORS 316.806 to 316.818.
  As used in ORS 316.806 to 316.818: (1) “Construction job site” means the specific location of a construction project. (2) “Construction project” means the construction,...
• 316.810   [1953 c.304 §101; repealed by 1969 c.493 §99]
• 316.812   Certain traveling expenses.
  In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined...
• 316.815   [1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]
• 316.818   Proof of expenses.
  The modification to federal taxable income by ORS 316.812 shall be substantiated by any proof required by the Department of Revenue by rule. The requirement...
• 316.820   [1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99]
• 316.821   Federal election to deduct sale taxes; addition for state purposes.
  (1) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes must...
• 316.824   Definitions for ORS 316.824 and 316.832.
  As used in ORS 316.824 and 316.832: (1) “Forest products” means any merchantable form including but not limited to logs, poles and piling, into which...
• 316.825   [1953 c.304 §104; repealed by 1969 c.493 §99]
• 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]
• 316.830   [1953 c.304 §105; repealed by 1969 c.493 §99]
• 316.832   Travel expenses for loggers.
  (1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as...
• 316.834   Underground storage tank pollution prevention or essential services grant.
  In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any...
• 316.835   [1953 c.304 §106; repealed by 1969 c.493 §99]
• 316.836   Qualified production activities income.
  A taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code for federal tax purposes shall...
• 316.837   Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
  A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the...
• 316.838   Art object donation.
  (1) If an art object has not been previously sold or otherwise transferred by its creator and the creator makes a charitable contribution of the...
• 316.840   [1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99]
• 316.844   Special computation of gain or loss where farm use value used.
  (1) Notwithstanding any other provision of this chapter, when gain or loss that is included in federal taxable income is derived from the disposition of...
• 316.845   Exception to ORS 316.844.
  ORS 316.844 shall not apply in any case in which a carryover basis for certain property acquired from a decedent dying after December 31, 1976,...
• 316.846   Scholarship awards used for housing expenses.
  (1) There shall be subtracted from federal taxable income amounts received from a scholarship awarded to the taxpayer or a dependent of the taxpayer that...
• 316.848   Individual development accounts.
  (1) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount...
• 316.849   [Formerly 316.145; repealed by 1993 c.475 §3]
• 316.852   Qualified donations and sales to educational institutions.
  (1) As used in this section: (a) “Contribution base” has the meaning given that term in section 170 of the Internal Revenue Code. (b) “Educational...
• 316.854   [Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293 §70]
• 316.855   [1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99]
• 316.857   [1989 1985 c.352 §2; renumbered 316.216 in 1989]
• 316.860   [1953 c.304 §109; repealed by 1969 c.493 §99]
• 316.863   [1985 c.802 §3; repealed by 1997 c.839 §69]
• 316.865   [1953 c.304 §110; repealed by 1969 c.493 §99]
• 316.870   [1953 c.304 §111; repealed by 1969 c.493 §99]
• 316.871   Definitions for ORS 316.872.
  As used in ORS 316.871 and 316.872, unless the context requires otherwise: (1) “Consideration” includes money, property or securities. If consideration is for other than...
• 316.872   Deferral of gain on sale of small business securities.
  (1) If a small business security owned by a taxpayer is sold by the taxpayer, and within six months from the date of sale, another...
• 316.873   Definitions for ORS 316.873 to 316.884.
  As used in ORS 316.873 to 316.884: (1) “Capital asset” means an asset defined as a capital asset under section 1221 of the Internal Revenue...
• 316.874   Deferral of gain from sale of capital asset; reinvestment of gain; disposition of interest or asset in which gain reinvested.
  (1) In addition to any other modifications to federal taxable income made for purposes of this chapter, and upon the filing by the taxpayer of...
• 316.875   [1953 c.304 §112; repealed by 1969 c.493 §99]
• 316.876   Gain that may not be deferred under ORS 316.873 to 316.884.
  The following types of gain or income may not be deferred under ORS 316.873 to 316.884: (1) Gain from the sale or other disposition of...
• 316.877   Declaration of intent to reinvest in qualified business interest, qualified investment fund or qualified business asset required for deferral of gain.
  (1) A declaration shall accompany the income tax return of a taxpayer seeking to defer gain under ORS 316.873 to 316.884. The declaration shall state...
• 316.878   Basis of qualified business interest, qualified investment fund or qualified business asset in which gain reinvested.
  The basis of the taxpayer in a qualified business interest, qualified investment fund or qualified business asset shall not be reduced by the amount of...
• 316.879   Events causing deferral of gain to cease; recognition of deferred gain.
  (1) If a taxpayer is granted a deferral under ORS 316.873 to 316.884, the amount of the deferred gain that is reinvested in a qualified...
• 316.880   [1953 c.304 §113; repealed by 1969 c.493 §99]
• 316.881   Sale or disposition of reinvestment interest; period for assessment of deficiency; failure to reinvest after declaration filed.
  (1) If a taxpayer sells or otherwise disposes of a qualified business interest or qualified business asset, the statutory period prescribed in ORS 314.410 for...
• 316.882   Death or disability; election of successor related party to continue deferral; basis upon death if deferral not continued.
  (1) If, on account of death or disability of the taxpayer, a related party succeeds to a qualified business interest, interest in a qualified investment...
• 316.883   Rules for ORS 316.873 to 316.884; adoption by Department of Revenue.
  The Department of Revenue may adopt rules under ORS 316.873 to 316.884 including rules that define what constitutes an interim holding of investment property by...
• 316.884   Deferral of gain for tax years beginning in 1996; applicability of ORS 316.873 to 316.884; modifications.
  (1) For gain incurred from the sale or other disposition of a capital asset in tax years beginning on or after January 1, 1996, and...
• 316.885   [1953 c.304 §114; repealed by 1969 c.493 §99]
• 316.970   Effect of chapter 493, Oregon Laws 1969.
  This chapter is intended to supersede any conflicting provisions of law in effect on August 22, 1969, to the extent of such conflict. [Formerly 316.802]
• 316.990   [1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
• 316.992   Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.
  (1) The Department of Revenue shall assess a penalty of $250 against any individual who files what purports to be a return of the tax...

Last modified: August 7, 2008