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Section 317.010 - Definitions. - (1) "Centrally assessed corporation" means every corporation the property of...
Section 317.013 - Adoption of parts of Internal Revenue Code and application of federal laws and regulations. - (2) Insofar as is practicable in the administration of this...
Section 317.018 - Statement of purpose. - (1) To make the Oregon corporate excise tax law, insofar...
Section 317.038 - Computation of Oregon taxable history. - (2) The changes to the corporate excise and income tax...
Section 317.061 - Tax rate. - (1) Six and six-tenths percent of the first $1 million...
Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements. - (a) "Farming" means: (A) Raising, harvesting and selling crops; (B)...
Section 317.067 - Tax on homeowners association income. - (2) As used in this section, "homeowners association" has the...
Section 317.080 - Exempt corporations. - (1) Organizations described in subsection (c) and subsection (j) of...
Section 317.090 - Minimum tax. - (a) "Oregon sales" means: (A) If the corporation apportions income...
Section 317.097 - Lending institution loans for housing; rules. - (a) "Annual rate" means the yearly interest rate specified on...
Section 317.111 - Weatherization loan interest; commercial lending institutions. - (a) The maximum amount of interest allowed to be charged...
Section 317.112 - Energy conservation loans to residential fuel oil customers or wood heating residents; rules. - (a) The amount of finance charge charged during the taxable...
Section 317.122 - Insurers; amounts paid for certain taxes and assessments. - (2) A credit against the taxes otherwise due under this...
Section 317.124 - Long term enterprise zone facilities. - (a) "Facility" has the meaning given that term in ORS...
Section 317.127 - Long Term Enterprise Zone Fund. - (2) Amounts credited to the Long Term Enterprise Zone Fund...
Section 317.131 - Distribution of funds to local governments. - (2)(a) Amounts to be distributed under subsection (1) of this...
Section 317.147 - Agriculture workforce housing loans; credit transfers; rules. - (a) "Agriculture workforce housing" has the meaning given that term...
Section 317.151 - Contributions of computers or scientific equipment for research to educational organizations. - (2) To qualify for the credit allowed under subsection (1)...
Section 317.152 - Qualified research activities credit. - (a) The applicable percentage specified in section 41(a) of the...
Section 317.154 - Alternative qualified research activities credit. - (2) For purposes of this section: (a) "Oregon sales" shall...
Section 317.267 - Dividends received by corporation from certain other corporations. - (a) Amounts received as dividends from corporations deducted for federal...
Section 317.283 - Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions. - (a) No deduction shall be allowed to any taxpayer for...
Section 317.286 - Nonrecognition of transactions with related foreign sales corporation. - (a) No deduction shall be allowed to a taxpayer for...
Section 317.301 - Deferral of deduction for certain amounts deductible under federal law. - (2) There shall be added to federal taxable income for...
Section 317.309 - Interest and dividends received from obligations of state or political subdivision. - (2) A regulated investment company as defined in section 851...
Section 317.310 - Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting. - (2) To derive Oregon taxable income, after the modification prescribed...
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. - (2) There shall be subtracted from federal taxable income the...
Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals. - (1) There shall be added to federal taxable income an...
Section 317.322 - Addition of long term care insurance premiums if credit is claimed. - (1) The amount is taken into account as a deduction...
Section 317.327 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules. - (a) The adjusted basis of the acquired property on the...
Section 317.329 - Basis for stock acquisition. - (1) If the corporation engages in a qualified stock purchase...
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. - (a) The difference in basis that results from the difference...
Section 317.363 - Expenses of marijuana-related trade or business. - (1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or...
Section 317.374 - Depletion. - (2) For purposes of subsection (1) of this section, in...
Section 317.391 - Small city business development exemption. - (2) The income of a business firm that is exempt...
Section 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes. - Note: Sections 9 and 10, chapter 826, Oregon Laws 2005,...
Section 317.476 - Net losses of prior years. - (2) As used in this section, "Oregon net loss" means...
Section 317.478 - Pre-change and built-in losses. - (2) Pre-change losses and recognized built-in losses, subject to the...
Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain. - (2) If any preacquisition loss, as described in subsection (1)...
Section 317.488 - Qualified donations and sales to educational institutions. - (a) "Educational institution" means: (A) A public common or union...
Section 317.491 - Contribution to charitable organization subject to disqualification order. - (a) Is allowed as a deduction for federal tax purposes...
Section 317.615 - FOREIGN INCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS;
Section 317.625 - Income from sources without the United States. - Note: Sections 32, 33 and 34, chapter 101, Oregon Laws...
Section 317.635 - Domestic international sales corporation; exemption from minimum tax. - (2) An interest charge DISC formed on or before January...
Section 317.650 - Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required. - (2) Notwithstanding ORS 314.835 or 314.840 or any other law...
Section 317.655 - Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts. - (2) The Oregon taxable income of an insurer shall be...
Section 317.660 - Allocation of net income where insurer has both in-state and out-of-state business. - (b) The insurance sales factor shall consist of a fraction,...
Section 317.705 - Definitions. - (1) "Affiliated group" means an affiliated group of corporations as...
Section 317.710 - Corporation tax return requirements; application to insurers; rules. - (2) If the corporation is a member of an affiliated...
Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return. - (2) If the affiliated group, of which the corporation subject...
Section 317.720 - Computation of taxable income; excess loss accounts. - (2) As used in this section, "unitary income" means income...
Section 317.725 - Adjustments to prevent double taxation or deduction; rules. - (b) If it appears to the Department of Revenue that...
Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate. - (2) For tax years beginning on or after January 1,...
Section 317.910 - UNRELATED BUSINESS
Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations. - (2) Subsection (1) of this section shall not apply to...
Section 317.930 - Exceptions and limitations. - (1) There shall be excluded, in the case of any...
Section 317.991 - Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans. - (2) Notwithstanding the provisions of any other law, an order...