2021 Oregon Revised Statutes
Chapter 317 - Corporation Excise Tax
Section 317.615

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 317 - Corporation Excise Tax

Section 317.010 - Definitions.

Section 317.013 - Adoption of parts of Internal Revenue Code and application of federal laws and regulations.

Section 317.018 - Statement of purpose.

Section 317.038 - Computation of Oregon taxable history.

Section 317.061 - Tax rate.

Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements.

Section 317.067 - Tax on homeowners association income.

Section 317.080 - Exempt corporations.

Section 317.090 - Minimum tax.

Section 317.097 - Lending institution loans for housing; rules.

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 317.122 - Insurers; amounts paid for certain taxes and assessments.

Section 317.124 - Long term enterprise zone facilities.

Section 317.127 - Long Term Enterprise Zone Fund.

Section 317.131 - Distribution of funds to local governments.

Section 317.147 - Agriculture workforce housing loans; credit transfers; rules.

Section 317.151 - Contributions of computers or scientific equipment for research to educational organizations.

Section 317.152 - Qualified research activities credit.

Section 317.154 - Alternative qualified research activities credit.

Section 317.267 - Dividends received by corporation from certain other corporations.

Section 317.283 - Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions.

Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.

Section 317.301 - Deferral of deduction for certain amounts deductible under federal law.

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 317.314 - 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 317.322 - Addition of long term care insurance premiums if credit is claimed.

Section 317.327 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.

Section 317.329 - Basis for stock acquisition.

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 317.363 - Expenses of marijuana-related trade or business.

Section 317.374 - Depletion.

Section 317.391 - Small city business development exemption.

Section 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes.

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 317.488 - Qualified donations and sales to educational institutions.

Section 317.491 - Contribution to charitable organization subject to disqualification order.

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 317.705 - Definitions.

Section 317.710 - Corporation tax return requirements; application to insurers; rules.

Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return.

Section 317.720 - Computation of taxable income; excess loss accounts.

Section 317.725 - Adjustments to prevent double taxation or deduction; rules.

Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate.

Section 317.910

Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations.

Section 317.930 - Exceptions and limitations.

Section 317.991 - Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.