There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 317
- 317.005 Short title.
- 317.010 Definitions.
- 317.013 Adoption of parts of Internal Revenue Code and application of federal laws and regulations.
- 317.015 [Repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
- 317.016 [1967 c.274 2,3,5; 1975 c.705 10; repealed by 1983 c.162 57]
- 317.017 [1985 c.802 48; repealed by 1997 c.839 69]
- 317.018 Statement of purpose.
- 317.019 Application of Payment-in-kind Tax Treatment Act of 1983.
- 317.020 [Repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
- 317.021 [1985 c.802 60; 1987 c.293 34; renumbered 314.031 in 1993]
- 317.022 [1983 c.162 41; 1984 c.1 8; repealed by 2005 c.94 84]
- 317.025 Omission of previously enacted savings clauses from Oregon Revised Statutes.
- 317.030 Effect of chapter.
- 317.035 Effect of subsequent repeal of chapter.
- 317.038 Computation of Oregon taxable history.
- 317.045 [1989 c.625 19; repealed by 1991 c.457 24]
- 317.055 [Amended by 1957 c.607 1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 11 and 1957 s.s. c.5 1; 1963 c.571 2; repealed by 1975 c.368 8] IMPOSITION OF TAX
- 317.056 [1975 c.368 3; 1983 c.162 4; 1999 c.21 43; repealed by 2009 c.403 7]
- 317.057 Exemption of certain out-of-state financial institutions from tax; exception.
- 317.060 [Amended by 1957 c.607 2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 11 and 1957 s.s. c.5 1; 1963 c.571 3; repealed by 1975 c.368 8]
- 317.061 Tax rate.
- Note: The amendments to 317.061 by section 9, chapter 745, Oregon Laws 2009, apply to tax years beginning on or after January 1, 2013. See section 10, chapter 745, Oregon Laws 2009. The text that applies to tax years beginning on or after January 1, 2013, is set forth for the user s convenience.
- 317.061. The rate of the tax imposed by and computed under this chapter is: (1) Six and six-tenths percent of the first $10 million of taxable income, or fraction thereof; and (2) Seven and six-tenths percent of any amount of taxable income in excess of $10 million.
- 317.063 Tax rate imposed on certain long-term capital gain from farming; requirements.
- 317.065 [Repealed by 1975 c.368 8]
- 317.066 [1977 c.597 2; repealed by 1983 c.162 57]
- 317.067 Tax on homeowners association income.
- 317.070 Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
- 317.071 [1977 c.887 8; 1981 c.778 40; 1981 c.894 30; renumbered 317.111]
- 317.072 [1967 c.592 9; 1969 c.340 3; 1973 c.831 9; 1977 c.795 12; 1977 c.866 11; 1981 c.408 2; 1983 c.637 7; renumbered 317.116]
- 317.073 [1959 c.631 6; repealed by 1969 c.520 49]
- 317.074 [1955 c.592 2; 1957 c.607 4; subsection (5) derived from 1957 c.607 11 and 1957 s.s. c.5 1; repealed by 1969 c.520 49]
- 317.075 [Repealed by 1955 c.592 4]
- 317.076 [1969 c.600 9; renumbered 317.122]
- 317.077 [1977 c.839 10; 1979 c.439 2; renumbered 317.128]
- 317.078 [1969 c.600 5; 1983 c.162 35; renumbered 317.650]
- 317.080 Exempt corporations.
- 317.083 [1981 c.778 36; renumbered 317.386]
- 317.084 [1987 c.911 8e; repealed by 2005 c.80 7]
- 317.085 [Repealed by 1957 c.607 10]
- 317.087 [1981 c.720 18; renumbered 317.133]
- 317.090 Minimum tax.
- 317.092 Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
- 317.095 [1955 c.592 3,6; repealed by 1965 c.479 1 (317.096 enacted in lieu of 317.095)]
- 317.096 [1965 c.479 2 (enacted in lieu of 317.095); repealed by 1983 c.162 57] CREDITS (Generally)
- 317.097 Lending institution loans for housing; rules.
- Note: Section 30, chapter 913, Oregon Laws 2009, provides:
- Sec. 30.
- 317.098 [1979 c.561 6; 1983 c.162 8; renumbered 317.392]
- 317.099 [1989 c.1071 10,10a; repealed by 1991 c.863 69]
- 317.100 [1979 c.483 2; repealed by 1989 c.626 12]
- 317.102 [1979 c.578 9; 1985 c.749 2; 1987 c.605 2; 1989 c.887 2; 1991 c.714 7; 1991 c.877 24; repealed by 1993 c.730 7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
- 317.103 [1981 c.894 15,16; 1989 c.765 4; 1991 c.457 10; repealed by 1993 c.730 35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
- 317.104 [1979 c.512 14; 1981 c.894 13; 1989 c.765 5; 1991 c.711 7; repealed by 1993 c.730 33 (315.354 enacted in lieu of 316.140 and 317.104)]
- 317.105 [Repealed by 1983 c.162 57]
- 317.106 [1985 c.684 14; 1989 c.765 6; 1989 c.958 11; repealed by 1993 c.730 31 (315.324 enacted in lieu of 316.103 and 317.106)]
- 317.110 [Amended by 1953 c.385 9; 1973 c.233 1; repealed by 1983 c.162 57]
- 317.111 Weatherization loan interest; commercial lending institutions.
- 317.112 Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
- Note: Section 16, chapter 913, Oregon Laws 2009, provides:
- Sec. 16.
- 317.113 [1987 c.591 15; 1989 c.381 9,12,15; 1991 c.877 25,26,27; 1991 c.916 21,22,23; 1993 c.18 83,84,85; repealed by 1997 c.170 33]
- 317.114 [1987 c.682 6; 1991 c.877 28; 1991 c.929 2; repealed by 1993 c.730 23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- 317.115 Alternative fuel vehicle fueling stations.
- Note: Section 14, chapter 913, Oregon Laws 2009, provides:
- Sec. 14.
- 317.116 [Formerly 317.072; 1987 c.596 3; 1989 c.802 3; repealed by 1993 c.730 29 (315.304 enacted in lieu of 316.097 and 317.116)]
- 317.120 [1969 c.681 5; repealed by 1983 c.162 57]
- 317.122 Insurers; amounts paid for certain taxes and assessments.
- Note: Section 20, chapter 913, Oregon Laws 2009, provides:
- Sec. 20.
- Note: Sections 2 to 4, chapter 545, Oregon Laws 2003, provide:
- Sec. 2.
- Sec. 3.
- Sec. 4.
- 317.124 Long term enterprise zone facilities.
- 317.125 Other tax credits limited; exception.
- 317.127 Long Term Enterprise Zone Fund.
- 317.128 [Formerly 317.077; repealed by 1987 c.769 20]
- 317.129 Tax payments of long term enterprise zone facilities credit claimants.
- 317.131 Distribution of funds to local governments.
- 317.133 [Formerly 317.087; 1985 c.802 22; 1991 c.877 29; repealed by 1993 c.730 9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
- 317.134 [1991 c.928 4; repealed by 1993 c.730 25 (315.234 enacted in lieu of 316.133 and 317.134)]
- 317.135 [1987 c.682 5; 1989 c.625 20; 1991 c.457 11; 1991 c.877 31; repealed by 1993 c.730 21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
- 317.140 [1987 c.911 8d; 1991 c.877 32; repealed by 1993 c.730 37 (315.504 enacted in lieu of 316.104 and 317.140)]
- 317.141 [1991 c.859 6; repealed by 1993 c.730 27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- 317.142 [1989 c.893 5,6; repealed by 1991 c.877 41]
- 317.145 [1989 c.924 4; 1991 c.858 11; 1991 c.877 33; repealed by 1993 c.730 11 (315.138 enacted in lieu of 316.139 and 317.145)]
- 317.146 [1989 c.963 4; 1991 c.766 4; 1991 c.877 34; repealed by 1993 c.730 19 (315.164 enacted in lieu of 316.154 and 317.146)] (Farmworker Housing)
- 317.147 Farmworker housing loans; credit transfers; rules.
- Note: Section 29, chapter 913, Oregon Laws 2009, provides:
- Sec. 29.
- 317.148 [1985 c.521 2; 1991 c.877 30; repealed by 1993 c.730 17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
- 317.149 [1991 c.652 10; repealed by 1993 c.730 39 (315.604 enacted in lieu of 316.155 and 317.149)]
- 317.150 [1985 c.438 4; 1991 c.877 23; repealed by 1993 c.730 13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)] (Education and Research)
- 317.151 Contributions of computers or scientific equipment for research to educational organizations.
- Note: Section 5, chapter 695, Oregon Laws 1985, provides:
- Sec. 5.
- 317.152 Qualified research activities credit.
- 317.153 Qualified research activities; election between credits; rules.
- 317.154 Alternative qualified research activities credit.
- Note: Section 6, chapter 911, Oregon Laws 1989, provides:
- Sec. 6.
- 317.155 [Amended by 1969 c.600 10; repealed by 1983 c.162 57]
- 317.156 [1967 c.274 4; repealed by 1983 c.162 57]
- 317.160 [Repealed by 1983 c.162 57]
- 317.165 [Amended by 1981 c.812 2; repealed by 1983 c.162 57]
- 317.170 [Amended by 1955 c.99 1; subsection (3) derived from 1955 c.99 2; 1981 c.812 1; repealed by 1983 c.162 57]
- 317.175 [Amended by 1955 c.128 1; subsection (4) derived from 1955 c.128 2; repealed by 1983 c.162 57]
- 317.180 [Repealed by 1957 c.632 1 (314.280 enacted in lieu of 316.205 and 317.180)]
- 317.185 [Repealed by 1957 c.632 1 (314.285 enacted in lieu of 316.210 and 317.185)] DISSOLUTION OF TAXPAYER
- 317.190 Effect on reporting income.
- 317.195 Effect on deductions allowed.
- 317.197 [1969 c.600 3,4,6; 1973 c.402 22; 1981 c.705 4; 1983 c.162 32; renumbered 317.655]
- 317.199 [1969 c.600 7; 1983 c.162 33; renumbered 317.660]
- 317.205 [Repealed by 1959 c.389 1 (317.206 enacted in lieu of 317.205)]
- 317.206 [1959 c.389 2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 11; 1971 c.283 3; repealed by 1983 c.162 57]
- 317.210 [Repealed by 1983 c.162 57]
- 317.215 [Amended by 1953 c.385 9; 1957 c.338 1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 3; repealed by 1959 c.389 3 (317.216 enacted in lieu of 317.215)]
- 317.216 [1959 c.389 4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 11; 1969 c.103 2; 1969 c.493 92; 1971 c.283 4; 1977 c.866 5; repealed by 1983 c.162 57]
- 317.220 [Amended by 1953 c.385 9; 1975 c.650 3; 1977 c.795 13; repealed by 1983 c.162 57]
- 317.225 [Amended by 1981 c.705 5; repealed by 1983 c.162 57]
- 317.228 [1969 c.681 6; repealed by 1983 c.162 57]
- 317.230 [Amended by 1953 c.385 9; repealed by 1959 c.389 5 (317.231 enacted in lieu of 317.230)]
- 317.231 [1959 c.389 6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 11; repealed by 1983 c.162 57]
- 317.235 [Repealed by 1959 c.389 7 (317.236 enacted in lieu of 317.235 and 317.240)]
- 317.236 [1959 c.389 8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 11; repealed by 1983 c.162 57]
- 317.238 [1965 c.460 2; 1981 c.812 3; repealed by 1983 c.162 57]
- 317.239 [1965 c.460 3,4; repealed by 1981 c.812 4]
- 317.240 [Repealed by 1959 c.389 7 (317.236 enacted in lieu of 317.235 and 317.240)]
- 317.241 [1959 c.389 10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 11; 1969 c.493 93; repealed by 1983 c.162 57]
- 317.242 [1953 c.385 9; repealed by 1959 c.389 9 (317.241 enacted in lieu of 317.242)]
- 317.245 [Repealed by 1983 c.162 57]
- 317.247 [1955 c.354 2; 1957 c.338 2; part of subsection (4) derived from 1957 c.338 3; subsection (5) enacted as 1963 c.180 2; 1969 c.128 1; repealed by 1983 c.162 57]
- 317.248 [1971 c.283 2; repealed by 1983 c.162 57]
- 317.249 [1953 c.385 9; 1975 c.705 5; repealed by 1983 c.162 57]
- 317.250 [Amended by 1953 c.385 9; repealed by 1975 c.705 12]
- 317.251 [1965 c.154 4; 1969 c.493 94; 1979 c.580 1; repealed by 1983 c.162 57]
- 317.252 [1965 c.178 4; repealed by 1983 c.162 57]
- 317.255 [Amended by 1953 c.385 9; 1979 c.517 1; repealed by 1983 c.162 57]
- 317.256 [1955 c.609 2; 1979 c.517 2; repealed by 1983 c.162 57] MODIFICATIONS TO TAXABLE INCOME
- 317.259 Modifications generally.
- 317.260 [Repealed by 1983 c.162 57]
- 317.262 [1953 c.385 9; repealed by 1983 c.162 57]
- 317.265 [Amended by 1955 c.422 1; subsection (4) derived from 1955 c.422 2; 1957 c.607 5; subsection (5) derived from 1957 c.607 11 and 1957 s.s. c.5 1; repealed by 1983 c.162 57]
- 317.267 Dividends received by corporation from certain other corporations.
- 317.270 [Amended by 1957 c.88 1; repealed by 1983 c.162 57]
- 317.273 Dividend income received by domestic corporation from certain foreign corporations.
- 317.275 [Repealed by 1983 c.162 57]
- 317.277 [1977 c.506 2; repealed by 1983 c.162 57]
- 317.280 [Amended by 1953 c.385 9; 1955 c.584 1; repealed by 1983 c.162 57]
- 317.281 [1983 c.162 14a; 1985 c.802 22a; repealed by 1989 c.625 81]
- 317.283 Nonrecognition of transactions with related domestic international sales corporation.
- 317.285 [Amended by 1957 s.s. c.15 9; 1971 c.724 1; 1977 c.89 1; 1981 c.613 4; 1983 c.162 29; renumbered 317.368]
- 317.286 Nonrecognition of transactions with related foreign sales corporation.
- 317.287 [1961 c.608 4; repealed by 1975 c.705 12]
- 317.288 [1983 c.162 15; repealed by 1984 c.1 18]
- 317.290 [Amended by 1983 c.162 30; renumbered 317.374]
- 317.292 [1957 c.19 2; repealed by 1983 c.162 57]
- 317.295 [Amended by 1953 c.385 9; 1955 c.722 1; 1961 c.565 1; subsection (4) enacted as 1961 c.565 2; 1971 c.246 1; repealed by 1983 c.162 57]
- 317.296 [1983 c.162 16; repealed by 1984 c.1 18]
- 317.297 [1957 s.s. c.15 11,12; 1959 c.92 2; 1983 c.162 36; renumbered 317.476]
- 317.298 [1961 c.505 2,3; 1969 c.493 95; 1979 c.580 2; repealed by 1983 c.162 57]
- 317.299 [1969 c.600 8; 1983 c.162 34; renumbered 317.665]
- 317.300 [Amended by 1953 c.385 9; repealed by 1983 c.162 57]
- 317.301 Deferral of deduction for certain amounts deductible under federal law.
- Note: Section 31, chapter 7, Oregon Laws 2011, provides:
- Sec. 31.
- 317.303 Deduction or adjustment for certain federal credits.
- 317.304 Addition for unused qualified business credits.
- 317.305 [1957 c.74 2; repealed by 1983 c.162 57]
- 317.307 Reduction for charitable contribution deduction under federal law; subtraction.
- 317.309 Interest and dividends received from obligations of state or political subdivision.
- 317.310 Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting.
- 317.311 Application of section 243 of Tax Reform Act of 1986.
- 317.312 Federal depreciation expenses of certain health care service contractors.
- 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.
- 317.319 Capital Construction Fund; deferred income; nonqualified withdrawals.
- 317.320 [1969 c.493 73; 1973 c.402 23; repealed by 1983 c.162 57]
- 317.322 Addition of long term care insurance premiums if credit is claimed.
- 317.325 [1973 c.115 5; repealed by 1983 c.162 57]
- 317.326 [1983 c.162 21; repealed by 2001 c.509 19]
- 317.327 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.
- 317.328 [1979 c.414 4; 1983 c.162 31; renumbered 317.381]
- 317.329 Basis for stock acquisition.
- 317.330 [1973 c.753 5; repealed by 1979 c.414 7]
- 317.333 [1983 c.162 22; repealed by 1987 c.293 70]
- 317.335 [1973 c.753 6; repealed by 1979 c.414 7]
- 317.339 [1983 c.162 23; repealed by 1984 c.1 18]
- 317.342 [1985 c.802 49; repealed by 1997 c.839 69]
- 317.344 Net operating loss carryback and carryover.
- 317.349 Transaction treated as lease purchase under federal law.
- 317.350 [1959 c.631 4,5; repealed by 1983 c.162 57]
- 317.351 ORS 317.349 not applicable to finance leases.
- 317.355 [Repealed by 1957 c.632 1 (314.385 enacted in lieu of 316.545 and 317.355)]
- 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.
- 317.360 [Repealed by 1975 c.760 3]
- 317.362 Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
- 317.365 [Repealed by 1957 c.632 1 (314.365 enacted in lieu of 316.550 and 317.365)]
- 317.368 [Formerly 317.285; 1984 c.1 12; 1985 c.802 26; repealed by 1999 c.580 10]
- 317.370 [Repealed by 1957 c.632 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- 317.374 Depletion.
- 317.375 [Repealed by 1957 c.632 1 (314.295 enacted in lieu of 316.560 and 317.375)]
- 317.377 [1989 c.625 23; 1993 c.726 45; renumbered 317.479 in 1995]
- 317.379 Exemption of income from exercise of Indian fishing rights.
- 317.380 [Repealed by 1957 c.632 1 (314.380 enacted in lieu of 316.565 and 317.380)]
- 317.381 [Formerly 317.328; 1985 c.802 27; repealed by 1987 c.293 70]
- 317.383 [1991 c.863 35; repealed by 2009 c.33 26]
- 317.386 Energy conservation payments exempt.
- 317.388 Claim of right income repayment adjustment when credit is claimed.
- 317.390 [Amended by 1957 c.607 6; 1959 c.156 2; subsection (3) derived from 1959 c.156 3; repealed by 1969 c.166 8]
- 317.391 Small city business development exemption.
- 317.392 [Formerly 317.098; repealed by 1993 c.475 3]
- 317.394 Qualifying film production labor rebates.
- 317.395 [Amended by 1957 c.607 7; renumbered 317.504]
- 317.398 Qualified production activities income.
- 317.401 Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- Note: Sections 9 and 10, chapter 826, Oregon Laws 2005, provide:
- Sec. 9.
- Sec. 10.
- 317.405 [Amended by 1955 c.587 1; repealed by 1957 c.632 1 (314.405 enacted in lieu of 316.605 and 317.405)]
- 317.410 [Amended by 1953 c.385 9; 1955 c.581 2; 1957 c.20 1; repealed by 1957 c.632 1 (314.410 enacted in lieu of 316.610 and 317.410)]
- 317.415 [Amended by 1953 c.385 9; 1955 c.581 1; repealed by 1957 c.632 1 (314.415 enacted in lieu of 316.615 and 317.415)]
- 317.420 [Amended by 1955 c.356 1; repealed by 1957 c.632 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- 317.425 [Repealed by 1957 c.632 1 (314.425 enacted in lieu of 316.625 and 317.425)]
- 317.430 [Repealed by 1957 c.632 1 (314.430 enacted in lieu of 316.630 and 317.430)]
- 317.435 [Repealed by 1957 c.632 1 (314.435 enacted in lieu of 316.635 and 317.435)]
- 317.440 [Repealed by 1957 c.632 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- 317.445 [Repealed by 1957 c.632 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- 317.450 [Amended by 1957 c.607 8; 1961 c.504 4; repealed by 1969 c.166 8]
- 317.455 [Repealed by 1957 c.632 1 (314.445 enacted in lieu of 316.650 and 317.455)]
- 317.460 [Repealed by 1957 c.632 1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
- 317.465 [Repealed by 1957 c.632 1 (314.455 enacted in lieu of 316.660 and 317.465)]
- 317.470 [Amended by 1953 c.385 9; 1955 c.585 1; repealed by 1957 c.632 1 (314.460 enacted in lieu of 316.665 and 317.470)]
- 317.475 [Repealed by 1957 c.632 1 (314.465 enacted in lieu of 316.670 and 317.475)]
- 317.476 Net losses of prior years.
- 317.478 Pre-change and built-in losses.
- 317.479 Limitation on use of preacquisition losses to offset built-in gain.
- 317.480 [Repealed by 1957 c.632 1 (314.470 enacted in lieu of 316.675 and 317.480)]
- 317.485 Loss carryforward after reorganization; construction.
- 317.488 Qualified donations and sales to educational institutions.
- Note: Section 6, chapter 358, Oregon Laws 1999, provides:
- Sec. 6.
- 317.504 Date return considered filed or advance payment considered made.
- 317.505 [Repealed by 1957 c.632 1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]
- 317.510 Requiring additional reports and information.
- 317.514 [1983 c.162 37; repealed by 1984 c.1 18]
- 317.515 [Renumbered 317.845]
- 317.520 [Repealed by 1957 c.632 1 (314.820 enacted in lieu of 316.725 and 317.520)]
- 317.525 [Repealed by 1957 c.632 1 (314.825 enacted in lieu of 316.730 and 317.525)]
- 317.530 [Repealed by 1957 c.632 1 (314.830 enacted in lieu of 316.735 and 317.530)]
- 317.535 [Amended by 1957 c.76 1; repealed by 1957 c.632 1 (314.835 enacted in lieu of 316.740 and 317.535)]
- 317.540 [Repealed by 1957 c.632 1 (314.840 enacted in lieu of 316.745 and 317.540)]
- 317.545 [Repealed by 1957 c.632 1 (314.845 enacted in lieu of 316.750 and 317.545)]
- 317.550 [Repealed by 1957 c.632 1 (314.855 enacted in lieu of 316.760 and 317.550)]
- 317.590 [Amended by 1953 c.309 2; 1955 c.35 1; 1957 c.528 4; renumbered 317.850]
- 317.605 [Amended by 1953 c.331 2; renumbered 314.210]
- 317.610 [Renumbered 314.220]
- 317.615 [Renumbered 314.230] FOREIGN INCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS
- 317.625 Income from sources without the United States.
- 317.635 Domestic international sales corporation.
- 317.650 Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required.
- 317.655 Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts.
- 317.660 Allocation of net income where insurer has both in-state and out-of-state business.
- 317.665 Oregon net losses of insurer in prior years.
- 317.705 Definitions.
- 317.710 Corporation tax return requirements; rules.
- 317.713 Group losses as offset to income of subsidiary paying preferred dividends.
- 317.715 Tax return of corporation in affiliated group making consolidated federal return.
- 317.720 Computation of taxable income; excess loss accounts.
- 317.725 Adjustments to prevent double taxation or deduction; rules.
- 317.845 [Formerly 317.515; repealed by 1985 c.761 27] DISPOSITION OF REVENUE
- 317.850 Disposition of revenue.
- 317.853 Disposition of revenue from tax imposed at increased rate; estimate.
- 317.910 [1959 c.356 3; repealed by 1983 c.162 57] UNRELATED BUSINESS INCOME OF CERTAIN EXEMPT CORPORATIONS
- 317.920 Tax imposed on unrelated business income of certain exempt corporations.
- 317.930 Exceptions and limitations.
- 317.940 [1959 c.356 5; repealed by 1983 c.162 57]
- 317.950 Assessment of deficiency.
- 317.990 [Repealed by 1957 c.632 1 (314.991 enacted in lieu of 316.990 and 317.990)]
- 317.991 Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.
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