There is a newer version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317 - Corporation Excise Tax
GENERAL PROVISIONS- Section 317.005 - Short title.
- Section 317.010 - Definitions.
- Section 317.013 - Adoption of parts of Internal Revenue Code and application of federal laws and regulations.
- Section 317.015
- Section 317.016
- Section 317.017
- Section 317.018 - Statement of purpose.
- Section 317.019 - Application of Payment-in-kind Tax Treatment Act of 1983.
- Section 317.020
- Section 317.021
- Section 317.022
- Section 317.025 - Omission of previously enacted savings clauses from Oregon Revised Statutes.
- Section 317.030 - Effect of chapter.
- Section 317.035 - Effect of subsequent repeal of chapter.
- Section 317.038 - Computation of Oregon taxable history.
- Section 317.045
- Section 317.055
- Section 317.056
- Section 317.057
- Section 317.060
- Section 317.061 - Tax rate.
- Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements.
- Section 317.065
- Section 317.066
- Section 317.067 - Tax on homeowners association income.
- Section 317.070 - Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
- Section 317.071
- Section 317.072
- Section 317.073
- Section 317.074
- Section 317.075
- Section 317.076
- Section 317.077
- Section 317.078
- Section 317.080 - Exempt corporations.
- Section 317.083
- Section 317.084
- Section 317.085
- Section 317.087
- Section 317.090 - Minimum tax.
- Section 317.092 - Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
- Section 317.095
- Section 317.096
- Section 317.097 - Lending institution loans for housing; rules.
- Section 317.098
- Section 317.099
- Section 317.100
- Section 317.102
- Section 317.103
- Section 317.104
- Section 317.105
- Section 317.106
- Section 317.110
- Section 317.111 - Weatherization loan interest; commercial lending institutions.
- Section 317.112 - Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
- Section 317.113
- Section 317.114
- Section 317.115 - Alternative fuel vehicle fueling stations.
- Section 317.116
- Section 317.120
- Section 317.122 - Insurers; amounts paid for certain taxes and assessments.
- Section 317.124 - Long term enterprise zone facilities.
- Section 317.125 - Other tax credits limited; exception.
- Section 317.127 - Long Term Enterprise Zone Fund.
- Section 317.128
- Section 317.129 - Tax payments of long term enterprise zone facilities credit claimants.
- Section 317.131 - Distribution of funds to local governments.
- Section 317.133
- Section 317.134
- Section 317.135
- Section 317.140
- Section 317.141
- Section 317.142
- Section 317.145
- Section 317.146
- Section 317.147 - Agriculture workforce housing loans; credit transfers; rules.
- Section 317.148
- Section 317.149
- Section 317.150
- Section 317.151 - Contributions of computers or scientific equipment for research to educational organizations.
- Section 317.152 - Qualified research activities credit.
- Section 317.153 - Qualified research activities; election between credits; rules.
- Section 317.154 - Alternative qualified research activities credit.
- Section 317.155
- Section 317.156
- Section 317.160
- Section 317.165
- Section 317.170
- Section 317.175
- Section 317.180
- Section 317.185
- Section 317.190 - Effect on reporting income.
- Section 317.195 - Effect on deductions allowed.
- Section 317.197
- Section 317.199
- Section 317.205
- Section 317.206
- Section 317.210
- Section 317.215
- Section 317.216
- Section 317.220
- Section 317.225
- Section 317.228
- Section 317.230
- Section 317.231
- Section 317.235
- Section 317.236
- Section 317.238
- Section 317.239
- Section 317.240
- Section 317.241
- Section 317.242
- Section 317.245
- Section 317.247
- Section 317.248
- Section 317.249
- Section 317.250
- Section 317.251
- Section 317.252
- Section 317.255
- Section 317.256
- Section 317.259 - Modifications generally.
- Section 317.260
- Section 317.262
- Section 317.265
- Section 317.267 - Dividends received by corporation from certain other corporations.
- Section 317.270
- Section 317.273 - Dividend income received by domestic corporation from certain foreign corporations.
- Section 317.275
- Section 317.277
- Section 317.280
- Section 317.281
- Section 317.283 - Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions.
- Section 317.285
- Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.
- Section 317.287
- Section 317.288
- Section 317.290
- Section 317.292
- Section 317.295
- Section 317.296
- Section 317.297
- Section 317.298
- Section 317.299
- Section 317.300
- Section 317.301 - Deferral of deduction for certain amounts deductible under federal law.
- Section 317.303 - Deduction or adjustment for certain federal credits.
- Section 317.304 - Addition for unused qualified business credits.
- Section 317.305
- Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction.
- Section 317.309 - Interest and dividends received from obligations of state or political subdivision.
- Section 317.310 - Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting.
- Section 317.311 - Application of section 243 of Tax Reform Act of 1986.
- Section 317.312 - Federal depreciation expenses of certain health care service contractors.
- 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.
- Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals.
- Section 317.320
- Section 317.322 - Addition of long term care insurance premiums if credit is claimed.
- Section 317.325
- Section 317.326
- Section 317.327 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.
- Section 317.328
- Section 317.329 - Basis for stock acquisition.
- Section 317.330
- Section 317.333
- Section 317.335
- Section 317.339
- Section 317.342
- Section 317.344 - Net operating loss carryback and carryover.
- Section 317.349 - Transaction treated as lease purchase under federal law.
- Section 317.350
- Section 317.351 - ORS 317.349 not applicable to finance leases.
- Section 317.355
- 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.
- Section 317.360
- Section 317.362 - Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
- Section 317.365
- Section 317.368
- Section 317.370
- Section 317.374 - Depletion.
- Section 317.375
- Section 317.377
- Section 317.379 - Exemption of income from exercise of Indian fishing rights.
- Section 317.380
- Section 317.381
- Section 317.383
- Section 317.386 - Energy conservation payments exempt.
- Section 317.388 - Claim of right income repayment adjustment when credit is claimed.
- Section 317.390
- Section 317.391 - Small city business development exemption.
- Section 317.392
- Section 317.394 - Qualifying film production labor rebates.
- Section 317.395
- Section 317.398 - Qualified production activities income.
- Section 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- Section 317.405
- Section 317.410
- Section 317.415
- Section 317.420
- Section 317.425
- Section 317.430
- Section 317.435
- Section 317.440
- Section 317.445
- Section 317.450
- Section 317.455
- Section 317.460
- Section 317.465
- Section 317.470
- Section 317.475
- Section 317.476 - Net losses of prior years.
- Section 317.478 - Pre-change and built-in losses.
- Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain.
- Section 317.480
- Section 317.485 - Loss carryforward after reorganization; construction.
- Section 317.488 - Qualified donations and sales to educational institutions.
- Section 317.491 - Contribution to charitable organization subject to disqualification order.
- Section 317.504 - Date return considered filed or advance payment considered made.
- Section 317.505
- Section 317.510 - Requiring additional reports and information.
- Section 317.514
- Section 317.515
- Section 317.520
- Section 317.525
- Section 317.530
- Section 317.535
- Section 317.540
- Section 317.545
- Section 317.550
- Section 317.590
- Section 317.605
- Section 317.610
- Section 317.615
- Section 317.625 - Income from sources without the United States.
- Section 317.635 - Domestic international sales corporation; exemption from minimum tax.
- Section 317.650 - Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required.
- Section 317.655 - Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts.
- Section 317.660 - Allocation of net income where insurer has both in-state and out-of-state business.
- Section 317.665 - Oregon net losses of insurer in prior years.
- Section 317.667 - Tax treatment of captive insurers.
- Section 317.705 - Definitions.
- Section 317.710 - Corporation tax return requirements; rules.
- Section 317.713 - Group losses as offset to income of subsidiary paying preferred dividends.
- Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return; nonexempt jurisdictions; rules.
- Section 317.717 - Report to Legislative Assembly.
- Section 317.720 - Computation of taxable income; excess loss accounts.
- Section 317.725 - Adjustments to prevent double taxation or deduction; rules.
- Section 317.845
- Section 317.850 - Disposition of revenue.
- Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate.
- Section 317.910
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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