2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 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).

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 19 and 21 to 27, chapter 7, Oregon Laws 2011, apply to transactions or activities occurring on or after January 1, 2011, in tax years beginning on or after January 1, 2011.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), the Patient Protection and Affordable Care Act (P.L. 111-148), the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), the Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2011, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, for a tax year beginning before January 1, 2011, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2011, and before January 1, 2012, is filed, whichever period expires later. [2011 c.7 §28; 2011 c.723 §27]

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.

Note: Section 28, chapter 31, Oregon Laws 2012, provides:

Sec. 28. Application of Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (P.L. 112-9), Trade Adjustment Assistance Extension Act of 2011 (P.L. 112-40), United States-Korea Free Trade Agreement Implementation Act (P.L. 112-41), United States-Colombia Trade Promotion Agreement Implementation Act (P.L. 112-42), United States-Panama Trade Promotion Agreement Implementation Act (P.L. 112-43), 3% Withholding Repeal and Job Creation Act (P.L. 112-56) and Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 27 of this 2012 Act apply to transactions or activities occurring on or after January 1, 2012, in tax years beginning on or after January 1, 2012.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (P.L. 112-9), the Trade Adjustment Assistance Extension Act of 2011 (P.L. 112-40), the United States-Korea Free Trade Agreement Implementation Act (P.L. 112-41), the United States-Colombia Trade Promotion Agreement Implementation Act (P.L. 112-42), the United States-Panama Trade Promotion Agreement Implementation Act (P.L. 112-43), the 3% Withholding Repeal and Job Creation Act (P.L. 112-56), the Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78) and other federal law amending the Internal Revenue Code and enacted before January 1, 2012, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2012, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 [renumbered 178.300] by sections 11 to 25 of this 2012 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2012, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 25 of this 2012 Act, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 25 of this 2012 Act for a tax year beginning before January 1, 2012, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2012, and before January 1, 2013, is filed, whichever period expires later. [2012 c.31 §28]

Note: Section 29, chapter 377, Oregon Laws 2013, provides:

Sec. 29. Application of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96) and American Taxpayer Relief Act of 2012 (P.L. 112-240). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 27, chapter 377, Oregon Laws 2013, apply to transactions or activities occurring on or after January 1, 2013, in tax years beginning on or after January 1, 2013.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96), the American Taxpayer Relief Act of 2012 (P.L. 112-240) and other federal law amending the Internal Revenue Code and enacted before January 3, 2013, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2013, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 [renumbered 178.300] by sections 11 to 25, chapter 377, Oregon Laws 2013, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2013, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 25, chapter 377, Oregon Laws 2013, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 25, chapter 377, Oregon Laws 2013, for a tax year beginning before January 1, 2013, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2013, and before January 1, 2014, is filed, whichever period expires later. [2013 c.377 §29; 2013 c.750 §3]

Note: Section 30, chapter 52, Oregon Laws 2014, provides:

Sec. 30. Application of federal law amending the Internal Revenue Code. (1) Except as provided in subsections (2) and (3) of this section, section 15 of this 2014 Act [305.842] and the amendments to statutes by sections 1 to 13 and 16 to 29 of this 2014 Act apply to transactions or activities occurring on or after January 1, 2014, in tax years beginning on or after January 1, 2014.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in federal law amending the Internal Revenue Code and enacted before January 1, 2014, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2014, and the deficiency or any portion thereof is attributable to any retroactive treatment under section 15 of this 2014 Act and the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 [renumbered 178.300] by sections 11 to 13 and 16 to 27 of this 2014 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2014, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under section 15 of this 2014 Act and the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 13 and 16 to 27 of this 2014 Act, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of section 15 of this 2014 Act and the amendments to ORS 305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 by sections 11 to 13 and 16 to 27 of this 2014 Act for a tax year beginning before January 1, 2014, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2014, and before January 1, 2015, is filed, whichever period expires later. [2014 c.52 §30]

Note: Section 23, chapter 442, Oregon Laws 2015, provides:

Sec. 23. Application of Philippines Charitable Giving Assistance Act (P.L. 113-92) and Tribal General Welfare Exclusion Act of 2014 (P.L. 113-168). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 22 of this 2015 Act apply to transactions or activities occurring on or after January 1, 2015, in tax years beginning on or after January 1, 2015.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Philippines Charitable Giving Assistance Act (P.L. 113-92) and the Tribal General Welfare Exclusion Act of 2014 (P.L. 113-168) and other federal law amending the Internal Revenue Code and enacted before January 1, 2015, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2015, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 [renumbered 178.300] and section 15, chapter 52, Oregon Laws 2014 [305.842], by sections 11 to 19 and 22 of this 2015 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2015, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.230, 305.494, 305.690, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 and section 15, chapter 52, Oregon Laws 2014, by sections 11 to 19 and 22 of this 2015 Act, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.230, 305.494, 305.690, 314.011, 315.004, 316.012, 317.010, 317.097 and 348.841 and section 15, chapter 52, Oregon Laws 2014, by sections 11 to 19 and 22 of this 2015 Act for a tax year beginning before January 1, 2015, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2015, and before January 1, 2016, is filed, whichever period expires later.

[2015 c.442 §23]