2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 314

• 314.002 [Repealed by 1953 c.310 3]
• 314.004 [Repealed by 1953 c.310 3]
• 314.006 [Repealed by 1953 c.310 3]
• 314.008 [Repealed by 1953 c.310 3]
• 314.010 [Repealed by 1953 c.310 3] GENERAL PROVISIONS
• 314.011 Definitions; conformance with federal income tax law.
• 314.012 [Repealed by 1953 c.310 3]
• 314.013 [2003 c.704 4; repealed by 2005 c.533 5]
• 314.014 [Repealed by 1953 c.310 3]
• 314.015 Soccer referees considered independent contractors.
• 314.016 [Repealed by 1953 c.310 3]
• 314.018 [Repealed by 1953 c.310 3]
• 314.020 [Repealed by 1953 c.310 3]
• 314.021 Application of chapter.
• 314.022 [Repealed by 1953 c.310 3]
• 314.023 Application to partners in domestic partnership and to surviving partners.
• 314.024 [Repealed by 1953 c.310 3]
• 314.026 [Repealed by 1953 c.310 3]
• 314.028 [Repealed by 1953 c.310 3]
• 314.029 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax.
• Note: 314.029 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.030 [Repealed by 1953 c.310 3]
• 314.031 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax.
• Note: 314.031 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.032 [Repealed by 1953 c.310 3]
• 314.033 Application of federal Tax Reform Act of 1986 (P.L. 99-514).
• Note: 314.033, 314.035, 314.037, 314.039 and 314.041 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 293, Oregon Laws 1987, for the words this Act in sections 71, 72 and 73, chapter 293, Oregon Laws 1987, compiled as 316.023 and renumbered 314.033 in 1993. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1987 Comparative Section Table located in Volume 20 of ORS.
• 314.034 [Repealed by 1953 c.310 3]
• 314.035 Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647).
• Note: See first note under 314.033.
• Note: Legislative Counsel has substituted chapter 625, Oregon Laws 1989, for the words this Act in section 82, chapter 625, Oregon Laws 1989, compiled as 314.035. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1989 Comparative Section Table located in Volume 20 of ORS.
• 314.036 [Repealed by 1953 c.310 3]
• 314.037 Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508).
• Note: See first note under 314.033.
• Note: Legislative Counsel has substituted chapter 457, Oregon Laws 1991, for the words this Act in section 25, chapter 457, Oregon Laws 1991, compiled as 314.037. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 20 of ORS.
• 314.038 [Repealed by 1953 c.310 3]
• 314.039 Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164).
• Note: See first note under 314.033.
• Note: Legislative Counsel has substituted chapter 726, Oregon Laws 1993, for the words this Act in section 53, chapter 726, Oregon Laws 1993, compiled as 314.039. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1993 Comparative Section Table located in Volume 20 of ORS.
• 314.040 [Repealed by 1953 c.310 3]
• 314.041 Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7.
• Note: See first note under 314.033.
• Note: Legislative Counsel has substituted chapter 556, Oregon Laws 1995, for the words this Act in section 39, chapter 556, Oregon Laws 1995, compiled as 314.041. Specific ORS references have not been substituted pursuant to 173.160. These sections may be determined by referring to the 1995 Comparative Section Table located in Volume 20 of ORS.
• 314.042 [Repealed by 1953 c.310 3]
• 314.043 Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193).
• Note: 314.043 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 839, Oregon Laws 1997, for the words this Act in section 70, chapter 839, Oregon Laws 1997, compiled as 314.043. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 1997 Comparative Section Table located in Volume 20 of ORS.
• 314.044 [Repealed by 1953 c.310 3]
• 314.045 Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277).
• Note: 314.045 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 90, Oregon Laws 1999, for the words this 1999 Act in section 37, chapter 90, Oregon Laws 1999, compiled as 314.045. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 1999 Comparative Section Table located in Volume 20 of ORS.
• 314.046 [Repealed by 1953 c.310 3]
• 314.047 Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519).
• Note: 314.047 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 660, Oregon Laws 2001, for the words of this 2001 Act in section 53, chapter 660, Oregon Laws 2001, compiled as 314.047. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2001 Comparative Section Table located in Volume 20 of ORS.
• 314.048 [Repealed by 1953 c.310 3]
• 314.049 Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147).
• Note: 314.049 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 77, Oregon Laws 2003, for the words this 2003 Act in section 23, chapter 77, Oregon Laws 2003, compiled as 314.049. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2003 Comparative Section Table located in Volume 20 of ORS.
• 314.050 [Repealed by 1953 c.310 3]
• 314.051 Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357).
• Note: 314.051 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 832, Oregon Laws 2005, for the words this 2005 Act in section 32, chapter 832, Oregon Laws 2005, compiled as 314.051. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2005 Comparative Section Table located in Volume 20 of ORS.
• 314.052 [Repealed by 1953 c.310 3]
• 314.053 Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280).
• Note: 314.053 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 614, Oregon Laws 2007, for the words this 2007 Act in section 15, chapter 614, Oregon Laws 2007, compiled as 314.053. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2007 Comparative Section Table located in Volume 20 of ORS.
• 314.054 [Repealed by 1953 c.310 3]
• 314.055 Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172).
• Note: 314.055 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 45, Oregon Laws 2008, for the words this 2008 Act in section 18, chapter 45, Oregon Laws 2008, compiled as 314.055. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2008 Comparative Section Table located in Volume 20 of ORS.
• 314.056 [Repealed by 1953 c.310 3]
• 314.057 Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351).
• Note: 314.057 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 5, Oregon Laws 2009, for the words this 2009 Act in section 28, chapter 5, Oregon Laws 2009, compiled as 314.057. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2009 Comparative Section Table located in Volume 20 of ORS.
• 314.058 [Repealed by 1953 c.310 3]
• 314.059 Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5).
• Note: 314.059 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 909, Oregon Laws 2009, for the words this 2009 Act in section 35, chapter 909, Oregon Laws 2009, compiled as 314.059. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2009 Comparative Section Table located in Volume 20 of ORS.
• 314.060 [Repealed by 1953 c.310 3]
• 314.061 Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92).
• Note: 314.061 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 82, Oregon Laws 2010, for the words this 2010 Act in section 33, chapter 82, Oregon Laws 2010, compiled as 314.061. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 2011 Comparative Section Table located in Volume 20 of ORS.
• 314.062 [Repealed by 1953 c.310 3]
• 314.063 Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198).
• Note: 314.063 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.064 [Repealed by 1953 c.310 3]
• 314.066 [Repealed by 1953 c.310 3]
• 314.068 [Repealed by 1953 c.310 3]
• 314.070 [Repealed by 1953 c.310 3]
• 314.072 [Repealed by 1953 c.310 3]
• 314.074 [Repealed by 1953 c.310 3]
• 314.075 Evading requirements of law prohibited.
• 314.078 Determination of tax credit amounts.
• 314.080 Venue on failure to comply with law.
• 314.085 Taxable year; rules.
• 314.088 [2005 c.519 2; repealed by 2011 c.83 9]
• 314.091 Abeyance of tax during periods of active duty military service.
• Note: Section 7, chapter 519, Oregon Laws 2005, provides:
• Sec. 7.
• 314.105 Definitions for ORS 314.105 to 314.135.
• 314.110 [1953 c.702 1; 1957 c.337 4; repealed by 1971 c.248 6]
• 314.115 Adjustment to correct effect of certain errors; use limited.
• 314.120 [1953 c.702 2; repealed by 1971 c.248 6]
• 314.125 When adjustment may be made.
• 314.130 [1953 c.702 3; repealed by 1971 c.248 6]
• 314.135 Computation; method of adjustment; credit or setoff limited; recovery after payment limited.
• 314.140 Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return.
• 314.155 [1965 c.178 8; 1969 c.493 79; repealed by 1983 c.162 57]
• 314.160 [1965 c.178 9; 1969 c.493 80; repealed by 1983 c.162 57]
• 314.165 [1965 c.178 10; 1969 c.493 81; repealed by 1983 c.162 57]
• 314.170 [1965 c.178 11; repealed by 1969 c.493 98]
• 314.175 [1965 c.178 12; 1969 c.493 82; repealed by 1983 c.162 57]
• 314.210 [Formerly 317.605; 2003 c.46 31; repealed by 2005 c.94 78]
• 314.220 [Formerly 317.610; repealed by 2005 c.94 78]
• 314.230 [Formerly 317.615; repealed by 2005 c.94 78]
• 314.250 [1967 c.592 18; 1987 c.293 53; repealed by 1989 c.802 8] POLLUTION CONTROL FACILITIES
• 314.255 Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.
• 314.256 Lobbying expenditures; proxy tax; rules.
• 314.257 [1995 c.556 46; repealed by 1997 c.839 69] CONVEYANCE OF REAL ESTATE
• 314.258 Withholding in certain conveyances of real estate; rules.
• 314.260 Taxation of real estate mortgage investment conduits.
• 314.265 Taxation of financial asset securitization investment trusts.
• 314.275 [1957 c.544 2; 1969 c.493 84; 1983 c.162 52; repealed by 1987 c.293 56] METHODS OF ACCOUNTING AND REPORTING INCOME
• 314.276 Method of accounting.
• 314.277 [1961 c.176 2,4; 1969 c.493 85; repealed by 1987 c.293 56]
• 314.280 Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers.
• 314.285 [1957 c.632 5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 56]
• 314.287 Costs allocable to inventory.
• 314.290 [1957 c.102 2; 1979 c.579 4; 1991 c.457 16a; 1995 c.556 22; repealed by 2001 c.509 19]
• 314.295 Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests.
• 314.296 Expense paid to related member for use of intangible property.
• 314.297 Election for alternative determination of farm income; computation of income; rules.
• 314.300 Passive activity loss; determination; treatment; rules.
• 314.302 Interest on deferred tax liabilities with respect to installment obligations; rules.
• 314.304 [1995 c.556 42; 1999 c.21 33; repealed by 1999 c.21 34]
• 314.306 Income from discharge of indebtedness; bankruptcy; insolvency.
• 314.307 Definitions; reportable transactions.
• 314.308 Reportable transactions; rules.
• 314.310 Liability of transferee of taxpayer for taxes imposed on taxpayer.
• 314.330 Lien if grantor or other person determined to be owner of trust.
• 314.355 Returns when tax year changed.
• 314.360 Information returns.
• 314.362 Filing return on magnetic media or other machine-readable form; rules.
• 314.363 [1975 c.760 2; repealed by 1984 c.1 18]
• 314.364 Authority of department to require filing of returns by electronic means; rules.
• 314.365 [1957 c.632 8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 51; repealed by 1985 c.266 6]
• 314.370 Department requiring return or supplementary return.
• 314.380 Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed.
• 314.385 Form of returns; time for filing; alternative filing formats; rules.
• 314.395 Time for payment of tax; interest on delayed return.
• 314.397 Manner of payment.
• 314.400 Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty.
• 314.401 De minimis tax payment not required.
• 314.402 Understatement of taxable income; penalty; waiver of penalty.
• 314.403 Listed transaction understatement; penalty.
• 314.404 Penalty for failure to report reportable transaction.
• 314.405 [1957 c.632 13 (enacted in lieu of 316.605 and 317.405); 1959 c.212 1; subsection (8) derived from 1959 c.212 3; 1961 c.504 1; 1965 c.554 1; 1969 c.166 3; 1969 c.493 87; 1971 c.333 1; 1971 c.354 4; 1973 c.402 29; 1975 c.593 15; repealed by 1977 c.870 22 (314.466 enacted in lieu of 314.405)]
• 314.406 Penalty for promotion of abusive tax shelter.
• 314.407 Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant.
• 314.410 Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items.
• 314.412 Issuing of notice of deficiency attributable to involuntary conversion; time limit.
• 314.415 Refunds; interest; credits.
• Note: Section 30, chapter 526, Oregon Laws 2011, provides:
• Sec. 30.
• 314.417 Unpaid tax or withholding lien at time of assessment.
• 314.419 Foreclosure of lien.
• 314.420 [1957 c.632 16 (enacted in lieu of 316.620, 317.370 and 317.420); 1969 c.166 5; repealed by 1971 c.354 7]
• 314.421 When lien valid.
• 314.423 Status of lien.
• 314.425 Examining books, records or persons.
• 314.430 Warrant for collection of taxes.
• Note: See note under 311.666.
• 314.432 [1989 c.1036 2; 1995 c.53 2; renumbered 305.182 in 1995]
• 314.434 [1989 c.1036 3; 1995 c.53 3; renumbered 305.184 in 1995]
• 314.435 [1957 c.632 19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 1; repealed by 1961 c.573 2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
• 314.440 Tax as debt; termination of taxable period and immediate assessment of tax.
• 314.445 [1957 c.632 21 (enacted in lieu of 316.650 and 317.455); 1959 c.234 2; repealed by 1973 c.402 30]
• 314.450 [Subsections (1) and (2) enacted as 1957 c.632 22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 2; 1959 c.650 1; 1969 c.520 40; 1971 c.418 11; repealed by 1973 c.402 30]
• 314.455 [1957 c.632 23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 3; repealed by 1977 c.870 22 (314.466 enacted in lieu of 314.455)]
• 314.460 [1957 c.632 24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 52; 1967 c.78 2; 1975 c.381 4; repealed by 1977 c.870 22 (314.466 enacted in lieu of 314.460)]
• 314.465 [1957 c.632 25 (enacted in lieu of 316.670 and 317.475); 1961 c.533 53; repealed by 1977 c.870 22 (314.466 enacted in lieu of 314.465)]
• 314.466 Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305.
• 314.469 Treatment of moneys collected under ORS 314.406.
• Note: Sections 1 to 5 and 7, chapter 710, Oregon Laws 2009, provide:
• Sec. 1.
• Sec. 2.
• Sec. 3.
• Sec. 4.
• Sec. 5.
• Sec. 7.
• Note: Sections 4 and 9, chapter 93, Oregon Laws 2010, provide:
• Sec. 4.
• Sec. 9.
• 314.470 [1957 c.632 26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 1] ESTIMATED TAX PROCEDURE
• 314.505 Estimate of tax liability by corporations; rules.
• 314.515 Installment schedule for payment of estimated tax.
• 314.518 Estimated tax payments by electronic funds transfer; phase-in; rules.
• 314.520 State agency authority over certain electronic funds transfer payments.
• Note: 314.520 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.525 Underpayment of estimated tax; interest; nonapplicability of penalties.
• 314.605 Short title; construction.
• 314.606 Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact.
• 314.610 Definitions for ORS 314.605 to 314.675.
• 314.615 When allocation and apportionment of net income from business activity required.
• 314.620 When taxpayer is considered taxable in another state.
• 314.625 Certain nonbusiness income to be allocated.
• 314.630 Allocation to this state of net rents and royalties.
• 314.635 Allocation to this state of capital gains and losses.
• 314.640 Allocation to this state of interest and dividends.
• 314.642 Allocation to this state of lottery prizes.
• 314.645 Allocation to this state of patent and copyright royalties.
• 314.647 Policy.
• Note: 314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.650 Business income apportionment.
• 314.655 Determination of property factor.
• 314.660 Determination of payroll factor.
• 314.665 Determination of sales factor; inclusions and exclusions; definitions.
• 314.670 Additional methods to determine extent of business activity in this state; rules.
• 314.675 Apportionment of net loss; net loss deduction; limitations.
• 314.680 Definitions for ORS 314.680 to 314.690; rules.
• 314.682 Method of apportionment of interstate broadcaster income.
• 314.684 Determination of sales factor.
• 314.686 Determination of net income attributable to business done in state.
• 314.688 Rules.
• 314.690 Scope of provisions.
• 314.695 Application of ORS 314.280 and 314.605 to 314.675.
• 314.705 Computation of tax when income reported as percentage of sales volume.
• 314.710 Application to allocation and apportionment of income.
• 314.712 Partnerships not subject to income tax; exceptions.
• 314.714 Character of partnership income; procedure if partner s treatment of item inconsistent with partnership treatment; rules.
• 314.716 Basis of partner s interest; gain or loss on sale; election to adjust basis.
• 314.718 Treatment of contributions to partnership.
• 314.720 Treatment of distributions from partnership.
• 314.722 Publicly traded partnerships taxed as corporations.
• 314.723 Electing large partnerships subject to tax; rules.
• 314.724 Information return; penalty; rules.
• 314.725 Privilege tax applicable to partnerships.
• 314.726 Application of ORS 314.724.
• 314.727 Disclosure of partnership items to partner.
• 314.730 C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318.
• 314.732 Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback.
• 314.734 Taxation of shareholder s income; computation; character of income, gain, loss or deduction.
• 314.736 Treatment of distributions by S corporation.
• 314.738 Employee fringe benefits; foreign income.
• 314.740 Tax on built-in gain.
• 314.742 Tax on excess net passive income.
• 314.744 S corporation or shareholder elections; rules.
• 314.746 Application of sections 1377 and 1379 of Internal Revenue Code.
• 314.748 [1989 c.625 50; repealed by 1997 c.839 69]
• 314.749 Disclosure of S corporation items to shareholder.
• Note: 314.749 was added to and made a part of ORS chapter 314 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
• 314.750 Recapture of LIFO benefits.
• 314.752 Business tax credits; allowance to shareholders; rules.
• 314.760 [1989 c.625 54; repealed by 2005 c.387 8] PASS-THROUGH ENTITIES
• 314.775 Definitions for ORS 314.775 to 314.784.
• 314.778 Composite returns of pass-through entities; election; effect of election on nonresident owners.
• 314.781 Withholding; required returns and statements; pass-through entity liability.
• 314.784 Circumstances when pass-through entity withholding is not required; rules.
• 314.805 Department to administer and enforce laws; enforcement districts; branch offices.
• 314.810 Administering oaths and taking acknowledgments.
• 314.815 Rules and regulations.
• 314.820 [1957 c.632 31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 2; repealed by 1973 c.402 30]
• 314.825 [1957 c.632 32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 30]
• 314.830 [1957 c.632 33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 1]
• 314.835 Divulging particulars of returns and reports prohibited.
• 314.840 Disclosure of information; persons to whom information may be furnished.
• Note: Legislative Counsel has substituted chapter 694, Oregon Laws 1993, for the words this 1993 Act in section 42, chapter 694, Oregon Laws 1993, which amended 314.840. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1993 Comparative Section Table located in Volume 20 of ORS.
• 314.843 Reporting of information to consumer reporting agency; rules.
• 314.845 Certificate of department as evidence.
• 314.850 Statistics.
• 314.855 Rewards for information.
• 314.860 Disclosure of elderly rental assistance information to assist in recovery of public assistance overpayments; requests for information public record.
• Note: 314.860 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.865 Use of certain information for private benefit prohibited.
• Note: 314.865 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 314.870 Time for performing certain acts postponed by reason of service in a combat zone.
• 314.875 [1995 c.780 2; repealed by 1999 c.532 3] PENALTIES
• 314.990 [Repealed by 1953 c.310 3]
• 314.991 Penalties.