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Section 316.003 - Goals. - (a) Fairness and equity as its basic values; and (b)...
Section 316.007 - Policy. - (1) Make the Oregon personal income tax law identical in...
Section 316.012 - Terms have same meaning as in federal laws; federal law references. - (1) On April 1, 2021; or (2) If related to...
Section 316.022 - General definitions. - (1) "Department" means the Department of Revenue. (2) "Director" means...
Section 316.027 - "Resident" defined. - (a) "Resident" or "resident of this state" means: (A) An...
Section 316.028 - Determination of net operating loss, carryback and carryforward. - (2) In the case of a nonresident, the net operating...
Section 316.032 - Department to administer law; policy as to federal conflicts and technical corrections. - (2) Insofar as is practicable in the administration of this...
Section 316.037 - Imposition and rate of tax. - ______________________________________________________________________________ If taxable income is: The tax is: Not over...
Section 316.043 - Tax rates allowed for certain qualifying income; conditions; election. - (a) "Material participation" has the meaning given that term in...
Section 316.044 - Estimates by Legislative Revenue Officer; reports; adjustment of rates. - (b) Not later than July 1, 2018, the Legislative Revenue...
Section 316.045 - Tax rate imposed on certain long-term capital gain from farming; requirements. - (a) "Farming" means: (A) Raising, harvesting and selling crops; (B)...
Section 316.056 - Interest or dividends on obligations of state or public bodies subtracted from federal taxable income. - (a) The State of Oregon pursuant to ORS 286A.140. (b)...
Section 316.078 - Tax credit for dependent care expenses necessary for employment. - ______________________________________________________________________________ If federal taxable income is: The percentage is: Not...
Section 316.079 - Credit for certain disabilities. - Note: Section 41, chapter 913, Oregon Laws 2009, provides: Sec....
Section 316.082 - Credit for taxes paid another state; rules. - (2) The credit provided under this section shall not exceed...
Section 316.085 - Personal exemption credit. - (b) In the case of an individual with respect to...
Section 316.087 - Credit for the elderly or permanently and totally disabled. - (2) A nonresident individual shall be allowed the credit computed...
Section 316.090 - Credit for manufactured dwelling park closure. - (a) "Household" means the taxpayer, the spouse of the taxpayer...
Section 316.099 - Credit for early intervention services for child with disability; income limitation; rules of State Board of Education. - (a) "Child with a disability" means a qualifying child under...
Section 316.102 - Credit for political contributions. - (a) To a major political party qualified under ORS 248.006...
Section 316.109 - Credit for tax by another jurisdiction on sale of residential property; rules. - (2) A credit against the tax otherwise due under this...
Section 316.116 - Credit for alternative energy device; rules. - (b) A credit against the taxes otherwise due under this...
Section 316.117 - Proration between Oregon income and other income for nonresidents, part-year residents and trusts. - (2) For part-year resident trusts, the proration made under this...
Section 316.118 - Pro rata share of S corporation income of nonresident shareholder. - (2) In determining the pro rata share of S corporation...
Section 316.119 - Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items. - (a) For the portion of the year in which the...
Section 316.122 - Separate or joint determination of income for spouses in a marriage. - (2) If the federal taxable income of spouses in a...
Section 316.124 - Determination of adjusted gross income of nonresident partner. - (2) In determining the sources of a nonresident partner’s income,...
Section 316.127 - Income of nonresident from Oregon sources. - (a) The net amount of items of income, gain, loss...
Section 316.130 - Determination of taxable income of full-year nonresident. - (2)(a) A full-year nonresident individual shall be allowed the deduction...
Section 316.131 - Credit allowed to nonresident for taxes paid to state of residence; exception. - (a) The credit shall be allowed only if the state...
Section 316.147 - Definitions for ORS 316.147 to 316.149. - (1) "Eligible taxpayer" includes any individual who must pay taxes...
Section 316.148 - Credit for expenses in lieu of nursing home care; limitation. - (2) No credit shall be allowed under this section for...
Section 316.157 - Credit for retirement income. - (2) For purposes of this section: (a) "Eligible individual" means...
Section 316.158 - Effect upon ORS 316.157 of determination of invalidity; severability. - (2) Except as provided in subsection (1) of this section,...
Section 316.159 - Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules. - (A) The distributions consist of contributions made in a tax...
Section 316.162 - Definitions for ORS 316.162 to 316.221. - (1) "Employer" means: (a) A person who is in relation...
Section 316.164 - When surety bond or letter of credit required of employer; enforcement. - (2) Before requiring an employer to post a bond or...
Section 316.167 - Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes. - (2) If a lender, surety or other person who supplies...
Section 316.168 - Employer required to file combined quarterly tax report. - (2) The report shall be filed with the Department of...
Section 316.169 - Circumstances in which person other than employer required to withhold tax. - (2) A lender, surety or other person described under this...
Section 316.172 - Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers. - (2) The department shall determine the amount, form and manner...
Section 316.177 - Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis. - (2) The penalty imposed under this section is in addition...
Section 316.182 - Withholding statement of exemption certificate; default withholding rate. - (2) A withholding statement or exemption certificate need not be...
Section 316.189 - Withholding of state income taxes from certain periodic payments. - (a) "Commercial annuity" means an annuity, endowment or life insurance...
Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules. - (1) When adherence to the federal withholding system creates an...
Section 316.193 - Withholding of state income taxes from federal retired pay for members of uniformed services. - (2) The department may establish by rule a minimum monthly...
Section 316.194 - Withholding from lottery prize payments; rules. - (2) The commission shall pay to the Department of Revenue...
Section 316.196 - Withholding of state income taxes from federal retirement pay for civil service annuitant. - (2) The department shall establish by rule a procedure under...
Section 316.197 - Payment to department by employer; interest on delinquent payments. - (b) Notwithstanding the provisions of paragraph (a) of this subsection,...
Section 316.198 - Payment by electronic funds transfer; phase-in; rules. - (2) The Department of Revenue may adopt rules that provide...
Section 316.202 - Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules. - (2) Except as provided in subsection (5) of this section,...
Section 316.207 - Liability for tax; warrant for collection; conference; appeal. - (2) At any time the employer fails to remit any...
Section 316.209 - Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller. - (a) The individual performing the services shall not be treated...
Section 316.213 - Definitions for ORS 316.213 to 316.219. - (a) "Duty days" means the days during the tax year...
Section 316.214 - Withholding requirements for members of professional athletic teams. - (2) The person withholding amounts under this section shall pay...
Section 316.218 - Annual report of compensation paid to professional athletic team members. - (a) The total amount of compensation paid during the year...
Section 316.219 - Rules. - (a) Implement the duties of the department under ORS 316.213...
Section 316.220 - Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition. - (2) For tax years beginning on or after January 1,...
Section 316.221 - Disposition of withheld amounts. - (2) Notwithstanding ORS 314.835 or 314.840 or other law concerning...
Section 316.223 - Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules. - (a) "Nonresident employer" means an employer who: (A) Has no...
Section 316.277 - Associations taxable as corporations exempt from chapter. - (2) An association, trust or other unincorporated organization that is...
Section 316.282 - Definitions related to trusts and estates; rules. - (a) "Qualified funeral trust" has the meaning given that term...
Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules. - (2) The respective shares of an estate or trust and...
Section 316.292 - Credit for taxes paid another state. - (2) Notwithstanding the limitations contained in ORS 316.082 and 316.131,...
Section 316.298 - Accumulation distribution credit. - (2) The credit under this section shall not reduce the...
Section 316.307 - Income of nonresident estate or trust. - (1) Items of income, gain, loss and deduction mean those...
Section 316.312 - Determination of Oregon share of income. - (a) To the amount of items of income, gain, loss...
Section 316.362 - Persons required to make returns. - (a) Every resident individual: (A) Who is required to file...
Section 316.363 - Returns; instructions. - (1) Be written in simple words used in their commonly...
Section 316.364 - Flesch Reading Ease Score form instructions. - (2) As used in this section: (a) "Flesch Reading Ease...
Section 316.367 - Joint return by spouses in a marriage. - (1) No joint return shall be made under this chapter...
Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules. - (1) If the Internal Revenue Service has made a determination...
Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor. - (2) Except as provided in subsection (3) of this section,...
Section 316.382 - Returns by fiduciaries. - (2) The income tax return of an estate or trust...
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. - (2) Notwithstanding the provisions of subsection (1) of this section,...
Section 316.417 - Date return considered made or advance payment made. - (2) ORS 305.820 applies to returns filed by mail or...
Section 316.472 - Tax treatment of common trust fund; information return required. - (2) Every financial institution or trust company maintaining a common...
Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments. - (2) A working balance of unreceipted revenue from the tax...
Section 316.563 - When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules. - (a) The gross income for the taxable year can be...
Section 316.567 - Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules. - (2) Spouses may not make a joint declaration: (a) If...
Section 316.569 - When declaration required of nonresident. - (1) Withholding under this chapter is made applicable to the...
Section 316.573 - When individual not required to file declaration. - (a) The estimated gross income of the individual from farming...
Section 316.577 - Date of filing declaration. - (1) After April 1 and before June 2 of the...
Section 316.579 - Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment. - (2) If the declaration is filed on or before April...
Section 316.583 - Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules. - (2) If there is an overpayment of income tax for...
Section 316.587 - Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed. - (2) For purposes of subsection (1) of this section, the...
Section 316.588 - When interest on underpayment not imposed. - (2) For purposes of this section: (a) If an amended...
Section 316.589 - Application to short tax years and tax years beginning on other than January 1. - (2) In the application of ORS 316.557 to 316.589 to...
Section 316.680 - Modification of taxable income. - (a) The interest or dividends on obligations of the United...
Section 316.683 - State exempt-interest dividends; rules. - (2) The term "state exempt-interest dividend" means any dividend or...
Section 316.685 - Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit. - (b) For purposes of calculating the amount of the deduction...
Section 316.690 - Foreign income taxes. - (2) The deduction for foreign country income taxes provided by...
Section 316.693 - Subtraction for medical expenses of elderly individuals. - (A) $3,600 for a joint return if both spouses meet...
Section 316.695 - Additional modifications of taxable income; rules. - (a) If, in computing federal income tax for a tax...
Section 316.699 - Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward. - (a) A savings network account for higher education established under...
Section 316.707 - Computation of depreciation of property under federal law; applicability. - (2) The modifications required by subsection (1) of this section...
Section 316.716 - Differences in basis on federal and state return; application of federal credit. - (a) The difference in basis which results from the difference...
Section 316.738 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property. - (a) The adjusted basis of the acquired property on the...
Section 316.739 - Deferral of deduction for certain amounts deductible under federal law. - (2) There shall be added to federal taxable income for...
Section 316.747 - Contribution to charitable organization subject to disqualification order. - (a) Is allowed as a deduction for federal tax purposes...
Section 316.749 - Dividend from domestic international sales corporation. - (2) As used in this section, "domestic international sales corporation"...
Section 316.752 - Definitions for ORS 316.752 to 316.771. - (1) A person has a "severe disability" if the person:...
Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation. - (a) Has a severe disability at the close of the...
Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions. - (a) Has a severe disability; (b) Has no gross income...
Section 316.777 - Income derived from sources within federally recognized Indian country exempt from tax. - (2) An extract from the tribal rolls or other documentary...
Section 316.778 - Small city business development exemption; rules. - (2) The income of a resident taxpayer that is exempt...
Section 316.792 - Military pay. - (a) "Armed Forces of the United States" means all regular...
Section 316.796 - Definitions. - (1) "Account holder" means a first-time home buyer who establishes...
Section 316.797 - First-time home buyer savings account; restrictions. - (2) An individual may jointly own a first-time home buyer...
Section 316.798 - Subtraction for contributions; exemption for earnings; limitations. - (2) Earnings, including interest and other income, on the principal...
Section 316.800 - Limits phased out based on income applicable to subtraction or exemption. - (a) $10,000 if reported on a joint income tax return,...
Section 316.801 - Addition for certain amounts withdrawn; penalty; exceptions. - (a) Those funds were used for a purpose other than...
Section 316.803 - Obligations of financial institution; provision of certificates to account holders. - (a) The date when the account was created; (b) The...
Section 316.806 - Definitions for ORS 316.806 to 316.818. - (1) "Construction job site" means the specific location of a...
Section 316.821 - Federal election to deduct sales taxes; addition for state purposes. - (2) A taxpayer that elects to deduct state and local...
Section 316.824 - Definitions for ORS 316.824 and 316.832. - (1) "Forest products" means any merchantable form including but not...
Section 316.832 - Travel expenses for loggers. - (2) The modification to federal taxable income by subsection (1)...
Section 316.838 - Art object donation. - (2) A subtraction from federal taxable income is allowed for...
Section 316.844 - Special computation of gain or loss where farm use value used. - (2) This section applies to gains and losses from dispositions...
Section 316.846 - Scholarship awards used for housing expenses. - (2) A subtraction may not be allowed under this section...
Section 316.847 - National service educational award. - (2) A subtraction may not be allowed under this section...
Section 316.848 - Individual development accounts. - (2) Matching deposits made by a fiduciary organization to an...
Section 316.852 - Qualified donations and sales to educational institutions. - (a) "Contribution base" has the meaning given that term in...
Section 316.856 - Severance pay; rules. - (a) "Invest" means to exchange cash for equity, debt, convertible...
Section 316.992 - Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal. - (a) Does not contain information on which the substantial correctness...