There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
- 316.002 Short title.
- 316.003 Goals.
- Note: 316.003 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 316.005 [1953 c.304 1; repealed by 1969 c.493 99]
- 316.007 Policy.
- 316.010 [1953 c.304 2; 1953 c.552 1; repealed by 1969 c.493 99]
- 316.012 Terms have same meaning as in federal laws; federal law references.
- 316.013 Determination of federal adjusted gross income.
- 316.014 [1985 c.802 18; 1997 c.839 2; 2003 c.77 15; renumbered 316.028 in 2011]
- 316.015 [1953 c.304 3; 1953 c.552 2; 1959 c.211 3; 1959 c.593 1 (referred and rejected); 1963 c.627 2 (referred and rejected); repealed by 1969 c.493 99; amended by 1969 c.520 41]
- 316.016 [1973 c.119 2; repealed by 1975 c.672 8]
- 316.017 [1969 c.493 3a; repealed by 1969 c.493 3b]
- 316.018 Application of Payment-in-Kind Tax Treatment Act of 1983.
- 316.019 [1985 c.802 46; repealed by 1997 c.839 69]
- 316.020 [1953 c.304 4; repealed by 1969 c.493 99]
- 316.021 [1985 c.802 58; 1987 c.293 3; renumbered 314.029 in 1993]
- 316.022 General definitions.
- 316.023 [1987 c.293 71,72,73; renumbered 314.033 in 1993]
- 316.024 Application of federal law to determination of taxable income.
- 316.025 [1953 c.304 5; repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
- 316.027 Resident defined.
- 316.028 Determination of net operating loss, carryback and carryforward.
- 316.029 Disallowance of subtraction for amounts included in calculation of net operating loss.
- Note: Sections 3 and 4, chapter 685, Oregon Laws 2011, provide:
- Sec. 3.
- Sec. 4.
- 316.030 [1953 c.304 6; repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
- 316.032 Department to administer law; policy as to federal conflicts and technical corrections.
- 316.035 [1953 c.304 117; repealed by 1969 c.493 99 and 1969 c.520 49]
- 316.037 Imposition and rate of tax.
- 316.040 [1953 c.304 7; repealed by 1969 c.493 99]
- 316.042 Amount of tax where joint return used.
- 316.045 Tax rate imposed on certain long-term capital gain from farming; requirements.
- 316.047 Transitional provision to prevent doubling income or deductions.
- 316.048 Taxable income of resident.
- 316.049 [1977 c.755 2; renumbered 316.777]
- 316.050 [1977 c.553 2; renumbered 316.783]
- 316.051 [1977 c.390 2; renumbered 316.788]
- 316.052 [1977 c.390 3; 1979 c.691 2; renumbered 316.794]
- 316.053 [1977 c.390 4; renumbered 316.799]
- 316.054 Social Security benefits to be subtracted from federal taxable income.
- 316.055 [1953 c.304 8; 1953 c.552 3; 1957 s.s. c.15 1; 1963 c.627 3 (referred and rejected); repealed by 1969 c.493 99]
- 316.056 Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
- 316.057 [1977 c.872 8; renumbered 316.806]
- 316.058 [1977 c.872 9; renumbered 316.812]
- 316.059 [1977 c.872 10; renumbered 316.818]
- 316.060 [1953 c.304 9; 1955 c.596 1; part derived from 1955 c.596 4; 1957 c.586 1; 1957 s.s. c.15 2; 1959 c.593 2 (referred and rejected); 1963 c.627 4 (referred and rejected); repealed by 1969 c.493 99; amended by 1969 c.520 42]
- 316.061 [1979 c.887 2; renumbered 316.824]
- 316.062 [1969 c.493 14; renumbered 316.048]
- 316.063 [1979 c.887 3,4; renumbered 316.832]
- 316.064 [1979 c.707 2; renumbered 316.838]
- 316.065 [1953 c.304 10; repealed by 1959 c.593 14 (referred and rejected); repealed by 1963 c.627 23 (referred and rejected); repealed by 1969 c.493 99]
- 316.066 [1973 c.753 2; repealed by 1979 c.414 7]
- 316.067 [1969 c.493 15; 1971 c.686 12; 1971 c.736 1; 1973 c.1 1; 1973 c.88 1; 1973 c.402 18; 1973 c.753 3; 1977 c.784 1; 1979 c.414 5; 1979 c.436 1; 1979 c.579 7; 1983 c.381 1; renumbered 316.680]
- 316.068 [1975 c.672 2,2a,10b,13; subsection (7) enacted as 1975 c.650 2; 1977 c.795 10; 1977 c.872 12; 1978 c.9 1; 1979 c.240 1; 1979 c.436 6; 1981 c.679 1; 1981 c.896 1; 1983 c.684 6; renumbered 316.695]
- 316.069 [1981 c.778 34; renumbered 316.744]
- 316.070 [1953 c.304 13; repealed by 1969 c.493 99]
- 316.071 [1981 c.801 2; renumbered 316.690]
- 316.072 [1969 c.467 6; 1979 c.376 1; 1981 c.705 1; renumbered 316.685]
- 316.073 [1975 c.672 12; repealed by 1991 c.457 24]
- 316.074 Exemption for service in Vietnam on missing status.
- 316.075 [1953 c.304 11; 1953 c.522 4; 1959 c.593 3 (referred and rejected); 1963 c.627 5 (referred and rejected); repealed by 1969 c.493 99]
- 316.076 Deduction for physician in medically disadvantaged area.
- 316.077 [1969 c.493 16; renumbered 316.697] CREDITS
- 316.078 Tax credit for dependent care expenses necessary for employment.
- Note: Section 44, chapter 913, Oregon Laws 2009, provides:
- Sec. 44.
- 316.079 Credit for certain disabilities.
- Note: Section 41, chapter 913, Oregon Laws 2009, provides:
- Sec. 41.
- 316.080 [1953 c.304 12; renumbered 316.475]
- 316.081 [1973 c.503 15; 1975 c.705 11; 1981 c.502 1; renumbered 316.844]
- 316.082 Credit for taxes paid another state; rules.
- 316.083 [1977 c.666 35; 1995 c.556 2; renumbered 316.845 in 2005]
- 316.084 [1981 c.720 16; 1983 c.684 10; 1991 c.877 1; repealed by 1993 c.730 9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
- 316.085 Personal exemption credit.
- 316.086 [1979 c.733 2; 1983 c.684 11; 1989 c.880 12; repealed by 1995 c.746 22]
- 316.087 Credit for the elderly or permanently and totally disabled.
- Note: Section 40, chapter 913, Oregon Laws 2009, provides:
- Sec. 40.
- 316.088 [1977 c.811 2; 1979 c.534 1; 1981 c.894 1; 1983 c.684 13; 1989 c.648 64; repealed by 1991 c.877 41]
- 316.089 [1977 c.852 2; 1979 c.622 2; 1985 c.521 3; repealed by 1993 c.730 15 (315.154 enacted in lieu of 316.089)]
- 316.091 [1977 c.852 3; 1979 c.622 3; 1985 c.630 1; repealed by 1993 c.730 17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
- 316.092 [1969 c.493 19; repealed by 1973 c.402 30]
- 316.093 [1977 c.839 8; 1979 c.412 5a; repealed by 1987 c.769 20]
- 316.094 [1979 c.578 7; 1985 c.749 1; 1987 c.605 1; 1989 c.887 1; 1991 c.714 6; 1991 c.877 2; repealed by 1993 c.730 7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
- 316.095 [1987 c.890 2,3; 1989 c.953 1; 1991 c.781 1; 1995 c.54 8; 2003 c.46 38; repealed by 2011 c.83 15]
- 316.096 [1987 c.591 13; 1989 c.381 8,11,14; 1991 c.877 3,4,5; 1991 c.916 14,16,17; 1993 c.18 77,78,79; repealed by 1997 c.170 33]
- 316.097 [See 316.480; 1973 c.831 8; 1977 c.795 11; 1977 c.866 10; 1979 c.691 6; 1981 c.408 1; 1983 c.637 6; 1987 c.596 2; 1989 c.802 2; 1991 c.877 6; repealed by 1993 c.730 29 (315.304 enacted in lieu of 316.097 and 317.116)]
- 316.098 [1985 c.438 2; 1991 c.877 9; repealed by 1993 c.730 13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
- 316.099 Credit for early intervention services for child with disability; rules of State Board of Education.
- Note: Section 39, chapter 913, Oregon Laws 2009, provides:
- Sec. 39.
- 316.102 Credit for political contributions.
- Note: Section 34, chapter 913, Oregon Laws 2009, provides:
- Sec. 34.
- 316.103 [1985 c.684 12; 1989 c.765 1; 1989 c.958 10; 1991 c.877 7; repealed by 1993 c.730 31 (315.324 enacted in lieu of 316.103 and 317.106)]
- 316.104 [1987 c.911 8b; 1991 c.877 8; repealed by 1993 c.730 37 (315.504 enacted in lieu of 316.104 and 317.140)]
- 316.105 [1953 c.304 14; 1953 c.552 5; repealed by 1969 c.493 99]
- 316.106 [1967 c.274 7; repealed by 1969 c.493 99]
- 316.107 [1969 c.493 20; 1973 c.402 19; 1985 c.802 7; repealed by 1993 c.730 3 (315.054 enacted in lieu of 316.107)]
- 316.108 [1967 c.118 2; repealed by 1969 c.493 99]
- 316.109 Credit for tax by another jurisdiction on sale of residential property; rules.
- 316.110 [1953 c.304 15; 1953 c.552 6; 1957 c.582 1; 1961 c.506 1; 1963 c.253 1; repealed by 1969 c.493 99]
- 316.111 [1965 c.360 2; repealed by 1969 c.493 99]
- 316.112 [1959 c.211 2; 1963 c.627 5 (referred and rejected); repealed by 1969 c.493 99]
- 316.113 [1967 c.61 2; repealed by 1969 c.493 99]
- 316.114 [1967 c.449 2; repealed by 1969 c.493 99]
- 316.115 [1953 c.304 16; 1959 c.555 1; subsection (4) derived from 1959 c.555 2; repealed by 1969 c.493 99]
- 316.116 Credit for alternative energy device or alternative fuel vehicle; rules.
- Note: Section 5a, chapter 832, Oregon Laws 2005, provides:
- Sec. 5a.
- Note: Sections 74 and 75, chapter 730, Oregon Laws 2011, provide:
- Sec. 74.
- Sec. 75.
- Note: Sections 17 and 18, chapter 906, Oregon Laws 2007, provide:
- Sec. 17.
- Sec. 18.
- 316.117 Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
- 316.118 Pro rata share of S corporation income of nonresident shareholder.
- 316.119 Proration of part-year resident s income between Oregon income and other income; alternative proration for pass-through entity items.
- 316.122 Separate or joint determination of income for husband and wife.
- 316.124 Determination of adjusted gross income of nonresident partner.
- 316.125 [1953 c.304 17; repealed by 1969 c.493 99]
- 316.127 Income of nonresident from Oregon sources.
- 316.130 Determination of taxable income of full-year nonresident.
- 316.131 Credit allowed to nonresident for taxes paid to state of residence; exception.
- 316.132 [1987 c.682 3; 1991 c.877 12; 1991 c.929 1; repealed by 1993 c.730 23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- 316.133 [1991 c.928 2; repealed by 1993 c.730 25 (315.234 enacted in lieu of 316.133 and 317.134)]
- 316.134 [1987 c.682 2; 1989 c.625 10; 1991 c.457 6; 1991 c.877 13; repealed by 1993 c.730 21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
- 316.135 [1979 c.554 2; renumbered 316.752]
- 316.136 [1979 c.554 3; renumbered 316.758]
- 316.137 [1979 c.554 4; renumbered 316.765]
- 316.138 [1979 c.554 5; renumbered 316.771]
- 316.139 [1989 c.924 2; 1991 c.858 10; 1991 c.877 14; repealed by 1993 c.730 11 (315.138 enacted in lieu of 316.139 and 317.145)]
- 316.140 [1979 c.512 12; 1981 c.894 10; 1991 c.877 15; repealed by 1993 c.730 33 (315.354 enacted in lieu of 316.140 and 317.104)]
- 316.141 [1979 c.512 15; 1981 c.894 11; 1989 c.765 2; 1991 c.457 7; repealed by 1993 c.730 35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
- 316.142 [1979 c.512 16, 17; 1981 c.894 12; 1989 c.765 3; repealed by 1993 c.730 35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)] ADDITIONAL CREDITS
- 316.143 [1989 c.893 2; 1991 c.877 16; 1995 c.746 36; 1999 c.459 1; 2001 c.509 12; renumbered 315.613 in 2005]
- 316.144 [1989 c.893 3; 1991 c.877 17; 1995 c.746 38; 1997 c.787 3; 1999 c.459 6; 1999 c.582 10; 2003 c.46 39; renumbered 315.616 in 2005]
- 316.145 [1979 c.561 4; renumbered 316.849]
- 316.146 [1989 c.893 6a; 1991 c.877 18; 1999 c.291 31; 2003 c.46 40; renumbered 315.619 in 2005] (Costs in Lieu of Nursing Home Care)
- 316.147 Definitions for ORS 316.147 to 316.149.
- 316.148 Credit for expenses in lieu of nursing home care; limitation.
- Note: Section 37, chapter 913, Oregon Laws 2009, provides:
- Sec. 37.
- 316.149 Evidence of eligibility for credit.
- 316.150 [1979 c.414 2; renumbered 316.854]
- 316.151 [1991 c.859 4; repealed by 1993 c.730 27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- 316.152 [1991 c.916 13; repealed by 1997 c.170 33]
- 316.153 [1991 c.846 2; 1995 c.556 3; 1995 c.559 54; 1997 c.839 12; 1999 c.90 11; 1999 c.676 27; 2001 c.596 50; 2001 c.660 38; 2005 c.826 1; repealed by 2007 c.843 89 and 2007 c.906 30]
- 316.154 [1989 c.963 2; 1991 c.766 3; 1991 c.877 10; repealed by 1993 c.730 19 (315.164 enacted in lieu of 316.154 and 317.146)]
- 316.155 [1991 c.652 8; repealed by 1993 c.730 39 (315.604 enacted in lieu of 316.155 and 317.149)] (Retirement Income)
- 316.157 Credit for retirement income.
- Note: Section 36, chapter 913, Oregon Laws 2009, provides:
- Sec. 36.
- 316.158 Effect upon ORS 316.157 of determination of invalidity; severability.
- Note: 316.158 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 316.159 Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
- 316.160 [1953 c.304 18; 1965 c.26 3; repealed by 1969 c.493 99] COLLECTION OF TAX AT SOURCE OF PAYMENT (Generally)
- 316.162 Definitions for ORS 316.162 to 316.221.
- 316.164 When surety bond or letter of credit required of employer; enforcement.
- 316.165 [1953 c.304 19; repealed by 1969 c.493 99]
- 316.167 Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
- 316.168 Employer required to file combined quarterly tax report.
- 316.169 Circumstances in which person other than employer required to withhold tax.
- 316.170 [1953 c.304 20; repealed by 1969 c.493 99]
- 316.171 Application of tax and report to administration of tax laws.
- 316.172 Tax withholding tables to be prepared by department.
- 316.175 [1953 c.304 21; repealed by 1969 c.493 99]
- 316.177 Reliance on withholding statement; penalty for statement without reasonable basis.
- 316.180 [1953 c.304 22; repealed by 1969 c.493 99]
- 316.182 Exemption certificate.
- 316.185 [1953 c.304 23; 1955 c.129 1; subsection (5) derived from 1955 c.129 2; 1965 c.26 4; repealed by 1969 c.493 99]
- 316.187 Amount withheld is in payment of employee s tax.
- 316.189 Withholding of state income taxes from certain periodic payments.
- Note: 316.189 was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 316.190 [Amended by 1953 c.304 24; 1955 c.92 1; subsection (3) derived from 1955 c.92 2; repealed by 1969 c.493 99]
- 316.191 Withholding taxes at time and in manner other than required by federal law; rules.
- 316.192 [1969 c.493 30; 1971 c.333 2; repealed by 1985 c.602 7]
- 316.193 Withholding of state income taxes from federal retired pay for members of uniformed services.
- Note: 316.193 was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 316.194 Withholding from lottery prize payments; rules.
- 316.195 [1953 c.304 25; repealed by 1969 c.493 99]
- 316.196 Withholding of state income taxes from federal retirement pay for civil service annuitant.
- Note: 316.196 was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 316.197 Payment to department by employer; interest on delinquent payments.
- 316.198 Payment by electronic funds transfer; phase-in; rules.
- 316.200 [1953 c.304 26; 1965 c.26 5; repealed by 1969 c.493 99]
- 316.202 Reports by employer; waiver; penalty for failure to report; rules.
- 316.205 [1953 c.304 27; repealed by 1957 c.632 1 (314.280 enacted in lieu of 316.205 and 317.180)]
- 316.207 Liability for tax; warrant for collection; conference; appeal.
- 316.209 Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
- 316.210 [1953 c.304 28; repealed by 1957 c.632 1 (314.285 enacted in lieu of 316.210 and 317.185)]
- 316.212 Application of penalties, misdemeanors and jeopardy assessment; employer as taxpayer.
- 316.213 Definitions for ORS 316.213 to 316.219.
- 316.214 Withholding requirements for members of professional athletic teams.
- 316.215 [1969 c.493 35; 1975 c.672 6; 1978 c.9 2; 1985 c.345 5; repealed by 1987 c.293 54]
- 316.216 [1985 c.352 2; formerly 316.857; renumbered 316.223 in 2003]
- 316.217 [1969 c.493 36; repealed by 1987 c.293 56]
- 316.218 Annual report of compensation paid to professional athletic team members.
- 316.219 Rules.
- 316.220 Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
- 316.221 Disposition of withheld amounts.
- 316.222 [1969 c.493 37; repealed by 1987 c.293 56] NONRESIDENT REPORTING
- 316.223 Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
- 316.227 [1969 c.493 38; repealed by 1987 c.293 56]
- 316.255 [1953 c.304 29; repealed by 1959 c.581 1 (316.256 enacted in lieu of 316.255)]
- 316.256 [1959 c.581 2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 11; repealed by 1969 c.493 99]
- 316.257 [1963 c.435 4; repealed by 1969 c.493 99]
- 316.258 [1961 c.225 2; repealed by 1969 c.493 99]
- 316.260 [1953 c.304 30; repealed by 1969 c.493 99]
- 316.265 [1953 c.304 31; 1953 c.552 7; repealed by 1959 c.581 3 (316.266 enacted in lieu of 316.265)]
- 316.266 [1959 c.581 4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 11; last sentence of subsection (6) enacted as 1961 c.225 3; 1969 c.103 1; repealed by 1969 c.493 99] ESTATES AND TRUSTS (Generally)
- 316.267 Application of chapter to estates and certain trusts.
- 316.270 [1953 c.304 32; repealed by 1969 c.493 99]
- 316.272 Computation and payment on estate or trust.
- 316.275 [1953 c.304 33; 1959 c.591 19; subsection (2) derived from 1959 c.591 21; repealed by 1969 c.493 99]
- 316.277 Associations taxable as corporations exempt from chapter.
- 316.279 Treatment of business trusts and business trusts income.
- 316.280 [1953 c.304 34; 1953 c.552 8; 1955 c.256 1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 2; repealed by 1959 c.581 5 (316.281 enacted in lieu of 316.280)]
- 316.281 [1959 c.581 6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 11; 1965 c.99 1; repealed by 1969 c.493 99] (Resident Estates and Trusts)
- 316.282 Definitions related to trusts and estates; rules.
- 316.285 [1953 c.304 35; repealed by 1959 c.581 7 (316.286 enacted in lieu of 316.285)]
- 316.286 [1959 c.581 8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 11; repealed by 1969 c.493 99]
- 316.287 Fiduciary adjustment defined; shares proportioned; rules.
- 316.290 [1953 c.304 36; repealed by 1959 c.581 9 (316.291 enacted in lieu of 316.290)]
- 316.291 [1959 c.581 10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 11; repealed by 1969 c.493 99]
- 316.292 Credit for taxes paid another state.
- 316.295 [1953 c.304 37; 1965 c.202 1; repealed by 1969 c.493 99]
- 316.296 [1965 c.154 2; repealed by 1969 c.493 99]
- 316.297 [1963 c.343 2; repealed by 1969 c.493 99]
- 316.298 Accumulation distribution credit.
- 316.299 [1965 c.178 2; repealed by 1969 c.493 99] (Nonresident Estates and Trusts)
- 316.302 Nonresident estate or trust defined.
- 316.305 [1953 c.304 38; 1963 c.283 2; 1963 c.627 7 (referred and rejected); repealed by 1969 c.493 99]
- 316.306 [1955 c.608 2; repealed by 1969 c.493 99]
- 316.307 Income of nonresident estate or trust.
- 316.310 [1953 c.304 39; 1957 c.18 1; repealed by 1969 c.493 99]
- 316.312 Determination of Oregon share of income.
- 316.315 [1953 c.304 10; 1955 c.285 1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 2; 1957 c.540 1; 1959 c.593 4 (referred and rejected); 1963 c.627 8 (referred and rejected); 1967 c.127 1; repealed by 1969 c.493 99]
- 316.317 Credit to beneficiary for accumulation distribution.
- 316.320 [1953 c.304 41; 1957 c.73 1; 1965 c.410 5; repealed by 1969 c.493 99]
- 316.325 [1953 c.304 42; repealed by 1969 c.493 99]
- 316.330 [1953 c.304 43; 1955 c.580 1; repealed by 1969 c.493 99]
- 316.335 [1953 c.304 44; 1957 s.s. c.15 3; repealed by 1969 c.493 99]
- 316.336 [1961 c.608 2; repealed by 1969 c.493 99]
- 316.337 [1957 c.16 2; repealed by 1969 c.493 99]
- 316.340 [1953 c.304 45; 1953 c.552 9; 1955 c.589 1; repealed by 1969 c.493 99]
- 316.342 [1969 c.493 51; repealed by 1989 c.625 27 (314.712 enacted in lieu of 316.342)]
- 316.345 [1953 c.304 46; 1953 c.552 10; 1959 c.593 5 (referred and rejected); 1963 c.627 9 (referred and rejected); 1965 c.337 1; repealed by 1969 c.493 99]
- 316.347 [1969 c.493 52; repealed by 1989 c.625 29 (314.714 enacted in lieu of 316.347)]
- 316.350 [1953 c.304 47; repealed by 1969 c.493 99]
- 316.352 [1969 c.493 53; 1975 c.705 8; repealed by 1989 c.625 31 (316.124 enacted in lieu of 316.352)]
- 316.353 [1957 s.s. c.15 6; subsection (6) derived from 1957 s.s. c.15 8; 1959 c.92 1; 1963 c.627 12 (referred and rejected); 1965 c.410 6; repealed by 1969 c.493 99]
- 316.355 [1953 c.304 48; repealed by 1969 c.493 99]
- 316.360 [1953 c.304 49; repealed by 1969 c.493 99] RETURNS; PAYMENTS; REFUNDS
- 316.362 Persons required to make returns.
- 316.363 Returns; instructions.
- 316.364 Flesch Reading Ease Score form instructions.
- 316.365 [1953 c.304 50; 1953 c.552 11; 1957 c.586 15; 1959 c.593 6 (referred and rejected); 1961 c.411 1; 1963 c.627 13 (referred and rejected); repealed by 1969 c.493 99]
- 316.367 Joint return by husband and wife.
- 316.368 When joint return liability divided; showing of marital status and hardship; rules.
- 316.369 Circumstances where one spouse relieved of joint return liability; rules.
- 316.370 [1953 c.304 51; repealed by 1969 c.493 99]
- 316.371 [1989 c.625 12; repealed by 2001 c.660 9]
- 316.372 Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
- 316.375 [1953 c.304 52; 1957 c.16 3; repealed by 1969 c.493 99]
- 316.377 Individual under disability.
- 316.380 [1953 c.304 53; repealed by 1969 c.493 99]
- 316.382 Returns by fiduciaries.
- 316.385 [1963 c.435 2; repealed by 1969 c.493 99]
- 316.387 Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
- 316.390 [1963 c.435 3; repealed by 1969 c.493 99]
- 316.392 Notice of qualification of receiver and others.
- 316.397 [1969 c.493 61; 1971 c.332 1; 1975 c.672 7; 1978 c.9 3; 1981 c.801 5; repealed by 1983 c.684 24]
- 316.402 [1969 c.493 62; repealed by 1971 c.332 2]
- 316.405 [1975 c.410 2; 1967 c.110 1; repealed by 1969 c.493 99]
- 316.406 [1959 c.591 21; repealed by 1965 c.410 7]
- 316.407 [1969 c.493 63; 1971 c.354 6; 1975 c.593 18; 1979 c.470 1; 1980 c.7 23; repealed by 1989 c.625 60]
- 316.408 [1959 c.591 2; 1963 c.388 3; 1963 c.627 14 (referred and rejected); repealed by 1965 c.410 7]
- 316.410 [1959 c.591 3; repealed by 1965 c.410 7]
- 316.411 [1963 c.388 2,4; repealed by 1965 c.410 7]
- 316.412 [1959 c.591 4; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.414 [1959 c.591 5; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.415 [1965 c.410 3; repealed by 1969 c.493 99]
- 316.417 Date return considered made or advance payment made.
- 316.420 [1959 c.591 6; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.422 [1969 c.493 65; repealed by 1971 c.354 7]
- 316.425 [1965 c.410 4; repealed by 1969 c.493 99]
- 316.426 [1959 c.591 7; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.430 [1959 c.591 8; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.432 [1959 c.591 9; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.434 [1959 c.591 10; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.436 [1959 c.591 11; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.438 [1959 c.591 12; repealed by 1963 c.627 23 (referred and rejected); repealed by 1965 c.410 7]
- 316.440 [1959 c.591 13; repealed by 1965 c.410 7]
- 316.442 [1959 c.591 14; repealed by 1965 c.410 7]
- 316.444 [1959 c.591 15; repealed by 1965 c.410 7]
- 316.446 [1959 c.591 16; repealed by 1965 c.410 7]
- 316.448 [1959 c.591 17; repealed by 1965 c.410 7]
- 316.450 [1959 c.591 18; repealed by 1965 c.410 7]
- 316.454 [1965 c.248 3; repealed by 1969 c.493 99]
- 316.455 [1953 c.304 54; 1953 c.552 12; 1955 c.596 2; 1957 c.586 2; 1957 s.s. c.15 4; 1963 c.486 1; 1963 c.627 15 (referred and rejected); 1965 c.248 1; repealed by 1969 c.493 99]
- 316.457 Department may require copy of federal return.
- 316.462 Change of election.
- 316.467 [1969 c.493 68; 1985 c.602 14; renumbered 314.724 in 1989]
- 316.472 Tax treatment of common trust fund; information return required.
- 316.475 [Formerly 316.080; 1961 c.218 1; repealed by 1969 c.493 99]
- 316.480 [1967 c.592 7; 1969 c.340 2; repealed by 1969 c.493 99; see 316.097]
- 316.485 [1981 c.411 1; 1989 c.987 18; repealed by 1995 c.79 166]
- 316.487 [1987 c.902 7; repealed by 1993 c.797 33]
- 316.490 Refund as contribution to Alzheimer s Disease Research Fund.
- 316.491 Refund as contribution to Oregon Military Emergency Financial Assistance Program.
- Note: 316.491 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 316.493 Refund as contribution for prevention of child abuse and neglect.
- 316.495 [1989 c.987 32; repealed by 1995 c.79 166] DISTRIBUTION OF REVENUE
- 316.502 Distribution of revenue to General Fund; working balance; refundable credit payments.
- 316.505 [1953 c.304 55; 1953 c.552 13; 1955 c.596 3; subsection (3) derived from 1955 c.596 4; 1957 c.586 3; 1963 c.627 16 (referred and rejected); repealed by 1969 c.493 99]
- 316.510 [1953 c.304 56; 1957 c.586 4; repealed by 1969 c.493 99]
- 316.512 [1965 c.592 2; repealed by 1969 c.493 99]
- 316.513 [1965 c.592 3; repealed by 1969 c.493 99]
- 316.515 [1953 c.304 57; repealed by 1969 c.493 99]
- 316.520 [1953 c.304 58; repealed by 1957 c.632 1 (314.355 enacted in lieu of 316.520)]
- 316.525 [1953 c.304 59; repealed by 1969 c.493 99]
- 316.530 [1953 c.304 60; repealed by 1969 c.493 99]
- 316.535 [1953 c.304 61; repealed by 1957 c.632 1 (314.360 enacted in lieu of 316.535)]
- 316.540 [1953 c.304 62; repealed by 1969 c.493 99]
- 316.545 [1953 c.304 63; repealed by 1957 c.632 1 (314.385 enacted in lieu of 316.545 and 317.355)]
- 316.550 [1953 c.304 64; repealed by 1957 c.632 1 (314.365 enacted in lieu of 316.550 and 317.365)]
- 316.555 [1953 c.304 65; repealed by 1957 c.632 1 (314.370 enacted in lieu of 316.555)] PAYMENT OF ESTIMATED TAXES
- 316.557 Definition of estimated tax.
- 316.559 Application of ORS 316.557 to 316.589 to estates and trusts.
- 316.560 [1953 c.304 66; repealed by 1957 c.632 1 (314.295 enacted in lieu of 316.560 and 317.375)]
- 316.563 When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
- 316.565 [1953 c.304 67; repealed by 1957 c.632 1 (314.380 enacted in lieu of 316.565 and 317.380)]
- 316.567 Joint declaration of husband and wife; liability; effect on nonjoint returns; rules.
- 316.569 When declaration required of nonresident.
- 316.570 [1953 c.304 68; 1957 c.586 16; 1959 c.632 1; 1961 c.504 2; 1969 c.166 6; repealed by 1969 c.493 99]
- 316.573 When individual not required to file declaration.
- 316.575 [1953 c.304 69; 1955 c.595 1; repealed by 1957 c.586 19]
- 316.577 Date of filing declaration.
- 316.579 Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
- 316.580 [1953 c.304 70; 1955 c.595 2; 1957 c.586 17; renumbered 316.751]
- 316.583 Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
- 316.585 [1953 c.304 71; 1955 c.595 3; 1957 c.586 18; renumbered 316.770]
- 316.587 Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
- 316.588 When interest on underpayment not imposed.
- 316.589 Application to short tax years and tax years beginning on other than January 1.
- 316.590 [1953 c.304 72; repealed by 1969 c.493 99]
- 316.605 [1953 c.304 73; 1955 c.590 1; repealed by 1957 c.632 1 (314.405 enacted in lieu of 316.605 and 317.405)]
- 316.610 [1953 c.304 74; 1953 c.552 14; 1957 c.17 1; repealed by 1957 c.632 1 (314.410 enacted in lieu of 316.610 and 317.410)]
- 316.615 [1953 c.304 75; 1953 c.552 15; 1955 c.583 1; 1957 c.23 1; repealed by 1957 c.632 1 (314.415 enacted in lieu of 316.615 and 317.415)]
- 316.620 [1953 c.304 76; 1955 c.355 1; repealed by 1957 c.632 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- 316.625 [1953 c.304 77; repealed by 1957 c.632 1 (314.425 enacted in lieu of 316.625 and 317.425)]
- 316.630 [1953 c.304 78; repealed by 1957 c.632 1 (314.430 enacted in lieu of 316.630 and 317.430)]
- 316.635 [1953 c.304 79; repealed by 1957 c.632 1 (314.435 enacted in lieu of 316.635 and 317.435)]
- 316.640 [1953 c.304 80; repealed by 1957 c.632 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- 316.645 [1953 c.304 81; 1961 c.504 3; repealed by 1969 c.166 8 and 1969 c.493 99]
- 316.650 [1953 c.304 82; 1953 c.552 16; repealed by 1957 c.632 1 (314.445 enacted in lieu of 316.650 and 317.455)]
- 316.655 [1953 c.304 83; 1953 c.552 17; repealed by 1957 c.632 1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
- 316.660 [1953 c.304 84; repealed by 1957 c.632 1 (314.455 enacted in lieu of 316.660 and 317.465)]
- 316.665 [1953 c.304 85; 1953 c.552 18; 1955 c.588 1; repealed by 1957 c.632 1 (314.460 enacted in lieu of 316.665 and 317.470)]
- 316.670 [1953 c.304 86; repealed by 1957 c.632 1 (314.465 enacted in lieu of 316.670 and 317.475)]
- 316.675 [1953 c.304 87; 1953 c.552 19; repealed by 1957 c.632 1 (314.470 enacted in lieu of 316.675 and 317.480)] MODIFICATIONS OF TAXABLE INCOME (Generally)
- 316.680 Modification of taxable income.
- 316.681 Interest or dividends to benefit self-employed or individual retirement accounts.
- 316.683 State exempt-interest dividends; rules.
- 316.685 Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
- 316.687 Amount in excess of standard deduction for child, if child s income included on parent s federal return; limitation.
- 316.690 Foreign income taxes.
- 316.695 Additional modifications of taxable income; rules.
- Note: 316.695 (4) and (5) were enacted into law but were not added to or made a part of ORS chapter 316 or any series therein by law. See Preface to Oregon Revised Statutes for further explanation.
- 316.697 Fiduciary adjustment.
- 316.698 Subtraction for qualifying film production labor rebates.
- 316.699 Subtraction for college savings network account contributions; limitations; carryforward.
- 316.701 [1983 c.162 61; repealed by 1987 c.293 70]
- 316.705 [1953 c.304 88; repealed by 1957 c.632 1 (314.805 enacted in lieu of 316.705 and 317.505)]
- 316.706 [1957 c.586 6; 1959 c.76 1; 1961 c.506 2; 1961 c.623 1; repealed by 1969 c.493 99]
- 316.707 Computation of depreciation of property under federal law; applicability.
- 316.710 [1953 c.304 89; repealed by 1957 c.632 1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)]
- 316.711 [1957 c.586 7; 1959 c.593 7 (referred and rejected); 1961 c.623 2; repealed by 1969 c.493 99]
- 316.714 [1957 c.586 7; 1959 c.593 8 (referred and rejected); 1963 c.627 17 (referred and rejected); repealed by 1969 c.493 99]
- 316.715 [1953 c.304 90; repealed by 1957 c.632 1 (314.810 enacted in lieu of 316.715)]
- 316.716 Differences in basis on federal and state return.
- 316.718 [1989 c.625 6; repealed by 1991 c.457 24]
- 316.720 [1953 c.304 91; repealed by 1957 c.632 1 (314.815 enacted in lieu of 316.720 and 317.505)]
- 316.721 [1957 c.586 12; repealed by 1969 c.493 99]
- 316.723 [1983 c.162 70; 1985 c.802 15; 1987 c.293 26; 1991 c.457 7e; repealed by 1995 c.556 43]
- 316.725 [1953 c.304 92; repealed by 1957 c.632 1 (314.820 enacted in lieu of 316.725 and 317.520)]
- 316.729 [1983 c.162 73; 1995 c.556 10; repealed by 2003 c.46 43 and 2003 c.77 26]
- 316.730 [1953 c.304 93; repealed by 1957 c.632 1 (314.825 enacted in lieu of 316.730 and 317.525)]
- 316.731 [1957 c.586 13; repealed by 1969 c.493 99]
- 316.735 [1953 c.304 94; repealed by 1957 c.632 1 (314.830 enacted in lieu of 316.735 and 317.530)]
- 316.737 Amount specially taxed under federal law to be included in computation of state taxable income.
- 316.738 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
- 316.739 Deferral of deduction for certain amounts deductible under federal law.
- Note: Section 31, chapter 7, Oregon Laws 2011, provides:
- Sec. 31.
- 316.740 [1953 c.304 95; 1957 c.75 1; repealed by 1957 c.632 1 (314.835 enacted in lieu of 316.740 and 317.535)]
- 316.741 [1957 c.586 8; repealed by 1969 c.493 99]
- 316.742 [1991 c.457 7g; 1995 c.556 11; repealed by 1997 c.839 69]
- 316.743 [1997 c.824 2; repealed by 2001 c.660 55]
- 316.744 Cash payments for energy conservation.
- 316.745 [1953 c.304 96; repealed by 1957 c.632 1 (314.840 enacted in lieu of 316.745 and 317.540)]
- 316.746 [1991 c.641 4; repealed by 1999 c.880 2]
- 316.750 [1953 c.304 97; repealed by 1957 c.632 1 (314.845 enacted in lieu of 316.750 and 317.545)]
- 316.751 [Formerly 316.580; repealed by 1969 c.493 99] (Additional Personal Exemption Credits)
- 316.752 Definitions for ORS 316.752 to 316.771.
- 316.755 [1953 c.304 98; repealed by 1957 c.632 1 (314.850 enacted in lieu of 316.755)]
- 316.758 Additional personal exemption credit for persons with severe disabilities.
- Note: Section 42, chapter 913, Oregon Laws 2009, provides:
- Sec. 42.
- 316.760 [1953 c.304 99; repealed by 1957 c.632 1 (314.855 enacted in lieu of 316.760 and 317.550)]
- 316.761 [1957 c.586 9; 1963 c.627 18 (referred and rejected); 1963 s.s. c.3 1; repealed by 1969 c.493 99]
- 316.765 Additional personal exemption credit for spouse of person with severe disability; conditions.
- Note: Section 43, chapter 913, Oregon Laws 2009, provides:
- Sec. 43.
- 316.770 [Formerly 316.585; 1963 c.83 1; repealed by 1969 c.493 99]
- 316.771 Proof of status for exemption credit.
- 316.775 [1957 c.586 10; 1959 c.234 3; repealed by 1969 c.493 99] (Exemptions)
- 316.777 Income derived from sources within federally recognized Indian country exempt from tax.
- 316.778 Small city business development exemption; rules.
- 316.780 [1957 c.586 11; repealed by 1969 c.493 99]
- 316.783 Amounts received for condemnation of Indian tribal lands.
- 316.785 Income derived from exercise of Indian fishing rights.
- 316.787 Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
- 316.788 [Formerly 316.051; repealed by 1987 c.293 70]
- 316.789 Persian Gulf Desert Shield active military service.
- 316.790 [1953 c.304 116; 1957 c.528 3; repealed by 1969 c.493 99]
- 316.791 Compensation for active duty military service.
- Note: Sections 6 and 7, chapter 826, Oregon Laws 2005, provide:
- Sec. 6.
- Sec. 7.
- 316.794 [Formerly 316.052; repealed by 1987 c.293 70]
- 316.795 Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
- 316.799 [Formerly 316.053; repealed by 1987 c.293 70]
- 316.802 [1969 c.493 71; renumbered 316.970]
- 316.805 [1953 c.304 100; repealed by 1969 c.493 99] (Additional Modifications of Taxable Income)
- 316.806 Definitions for ORS 316.806 to 316.818.
- 316.810 [1953 c.304 101; repealed by 1969 c.493 99]
- 316.812 Certain traveling expenses.
- 316.815 [1953 c.304 102; 1955 c.582 1; repealed by 1969 c.493 99]
- 316.818 Proof of expenses.
- 316.820 [1953 c.304 103; 1963 c.627 19 (referred and rejected); repealed by 1969 c.493 99]
- 316.821 Federal election to deduct sale taxes; addition for state purposes.
- 316.824 Definitions for ORS 316.824 and 316.832.
- 316.825 [1953 c.304 104; repealed by 1969 c.493 99]
- 316.827 [1957 s.s. c.15 7; last sentence derived from 1957 s.s. c.15 8; 1963 c.627 20 (referred and rejected); repealed by 1969 c.493 99]
- 316.830 [1953 c.304 105; repealed by 1969 c.493 99]
- 316.832 Travel expenses for loggers.
- 316.834 [1991 c.863 33; repealed by 2009 c.33 23]
- 316.835 [1953 c.304 106; repealed by 1969 c.493 99]
- 316.836 Qualified production activities income.
- 316.837 Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- 316.838 Art object donation.
- 316.840 [1953 c.304 107; 1961 c.506 3; repealed by 1969 c.493 99]
- 316.844 Special computation of gain or loss where farm use value used.
- 316.845 Exception to ORS 316.844.
- 316.846 Scholarship awards used for housing expenses.
- 316.848 Individual development accounts.
- 316.849 [Formerly 316.145; repealed by 1993 c.475 3]
- 316.852 Qualified donations and sales to educational institutions.
- Note: Section 6, chapter 358, Oregon Laws 1999, provides:
- Sec. 6.
- 316.854 [Formerly 316.150; 1985 c.802 16a; repealed by 1987 c.293 70]
- 316.855 [1953 c.304 108; 1963 c.305 1; repealed by 1969 c.493 99]
- 316.856 Severance pay; rules.
- Note: Sections 3 and 4, chapter 66, Oregon Laws 2010, provide:
- Sec. 3.
- Sec. 4.
- 316.857 [1989 1985 c.352 2; renumbered 316.216 in 1989]
- 316.860 [1953 c.304 109; repealed by 1969 c.493 99]
- 316.863 [1985 c.802 3; repealed by 1997 c.839 69]
- 316.865 [1953 c.304 110; repealed by 1969 c.493 99]
- 316.870 [1953 c.304 111; repealed by 1969 c.493 99]
- 316.871 [1985 c.715 2; 1987 c.293 9; 1993 c.18 82; 1997 c.772 30; 2009 c.33 24; repealed by 2011 c.83 21]
- 316.872 [1985 c.715 3; 1987 c.647 15; repealed by 2011 c.83 21]
- 316.873 [1995 c.809 2; 1997 c.839 25; repealed by 2011 c.83 21]
- 316.874 [1995 c.809 3; repealed by 2011 c.83 21]
- 316.875 [1953 c.304 112; repealed by 1969 c.493 99]
- 316.876 [1995 c.809 4; repealed by 2011 c.83 21]
- 316.877 [1995 c.809 5; repealed by 2011 c.83 21]
- 316.878 [1995 c.809 6; repealed by 2011 c.83 21]
- 316.879 [1995 c.809 7; repealed by 2011 c.83 21]
- 316.880 [1953 c.304 113; repealed by 1969 c.493 99]
- 316.881 [1995 c.809 8; repealed by 2011 c.83 21]
- 316.882 [1995 c.809 9; repealed by 2011 c.83 21]
- 316.883 [1995 c.809 10; repealed by 2011 c.83 21]
- 316.884 [1995 c.809 12; repealed by 2011 c.83 21]
- 316.885 [1953 c.304 114; repealed by 1969 c.493 99]
- 316.970 Effect of chapter 493, Oregon Laws 1969.
- 316.990 [1953 c.304 115; repealed by 1957 c.632 1 (314.991 enacted in lieu of 316.990 and 317.990)]
- 316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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