2021 Oregon Revised Statutes
Chapter 316 - Personal Income Tax
Section 316.117 - Proration between Oregon income and other income for nonresidents, part-year residents and trusts.

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 316 - Personal Income Tax

Section 316.003 - Goals.

Section 316.007 - Policy.

Section 316.012 - Terms have same meaning as in federal laws; federal law references.

Section 316.022 - General definitions.

Section 316.027 - "Resident" defined.

Section 316.028 - Determination of net operating loss, carryback and carryforward.

Section 316.032 - Department to administer law; policy as to federal conflicts and technical corrections.

Section 316.037 - Imposition and rate of tax.

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 316.056 - Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.

Section 316.078 - Tax credit for dependent care expenses necessary for employment.

Section 316.079 - Credit for certain disabilities.

Section 316.082 - Credit for taxes paid another state; rules.

Section 316.085 - Personal exemption credit.

Section 316.087 - Credit for the elderly or permanently and totally disabled.

Section 316.090 - Credit for manufactured dwelling park closure.

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 316.109 - Credit for tax by another jurisdiction on sale of residential property; rules.

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 316.127 - 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 316.147 - Definitions for ORS 316.147 to 316.149.

Section 316.148 - Credit for expenses in lieu of nursing home care; limitation.

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 316.162 - Definitions for ORS 316.162 to 316.221.

Section 316.164 - When surety bond or letter of credit required of employer; enforcement.

Section 316.167 - 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 316.172 - Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.

Section 316.177 - Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.

Section 316.182 - Withholding statement of exemption certificate; default withholding rate.

Section 316.189 - Withholding of state income taxes from certain periodic payments.

Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules.

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 316.196 - 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 316.202 - Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules.

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 316.213 - Definitions for ORS 316.213 to 316.219.

Section 316.214 - Withholding requirements for members of professional athletic teams.

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 316.223 - Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.

Section 316.277 - Associations taxable as corporations exempt from chapter.

Section 316.282 - Definitions related to trusts and estates; rules.

Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules.

Section 316.292 - Credit for taxes paid another state.

Section 316.298 - Accumulation distribution credit.

Section 316.307 - Income of nonresident estate or trust.

Section 316.312 - Determination of Oregon share of income.

Section 316.362 - Persons required to make returns.

Section 316.363 - Returns; instructions.

Section 316.364 - Flesch Reading Ease Score form instructions.

Section 316.367 - Joint return by spouses in a marriage.

Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.

Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.

Section 316.382 - Returns by fiduciaries.

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 316.417 - Date return considered made or advance payment made.

Section 316.472 - Tax treatment of common trust fund; information return required.

Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments.

Section 316.563 - When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.

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 316.573 - When individual not required to file declaration.

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 316.583 - Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.

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 316.680 - Modification of taxable income.

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 316.690 - Foreign income taxes.

Section 316.693 - Subtraction for medical expenses of elderly individuals.

Section 316.695 - Additional modifications of taxable income; rules.

Section 316.699 - Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward.

Section 316.707 - Computation of depreciation of property under federal law; applicability.

Section 316.716 - Differences in basis on federal and state return; application of federal credit.

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 316.747 - Contribution to charitable organization subject to disqualification order.

Section 316.749 - Dividend from domestic international sales corporation.

Section 316.752 - Definitions for ORS 316.752 to 316.771.

Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation.

Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions.

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 316.792 - Military pay.

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 316.800 - Limits phased out based on income applicable to subtraction or exemption.

Section 316.801 - Addition for certain amounts withdrawn; penalty; exceptions.

Section 316.803 - Obligations of financial institution; provision of certificates to account holders.

Section 316.806 - Definitions for ORS 316.806 to 316.818.

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 316.832 - Travel expenses for loggers.

Section 316.838 - Art object donation.

Section 316.844 - Special computation of gain or loss where farm use value used.

Section 316.846 - Scholarship awards used for housing expenses.

Section 316.847 - National service educational award.

Section 316.848 - Individual development accounts.

Section 316.852 - Qualified donations and sales to educational institutions.

Section 316.856 - Severance pay; rules.

Section 316.992 - Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.