There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
GENERAL PROVISIONS- Section 316.002 - Short title.
- Section 316.003 - Goals.
- Section 316.005
- Section 316.007 - Policy.
- Section 316.010
- Section 316.012 - Terms have same meaning as in federal laws; federal law references.
- Section 316.013 - Determination of federal adjusted gross income.
- Section 316.014
- Section 316.015
- Section 316.016
- Section 316.017
- Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983.
- Section 316.019
- Section 316.020
- Section 316.021
- Section 316.022 - General definitions.
- Section 316.023
- Section 316.024 - Application of federal law to determination of taxable income.
- Section 316.025
- Section 316.027 - "Resident" defined.
- Section 316.028 - Determination of net operating loss, carryback and carryforward.
- Section 316.029 - Disallowance of subtraction for amounts included in calculation of net operating loss.
- Section 316.030
- Section 316.032 - Department to administer law; policy as to federal conflicts and technical corrections.
- Section 316.035
- Section 316.037 - Imposition and rate of tax.
- Section 316.040
- Section 316.042 - Amount of tax where joint return used.
- Section 316.043 - Tax rates allowed for certain nonpassive income; conditions; election.
- Section 316.044 - Estimates by Legislative Revenue Officer; reports; adjustment of rates.
- Section 316.045 - Tax rate imposed on certain long-term capital gain from farming; requirements.
- Section 316.047 - Transitional provision to prevent doubling income or deductions.
- Section 316.048 - Taxable income of resident.
- Section 316.049
- Section 316.050
- Section 316.051
- Section 316.052
- Section 316.053
- Section 316.054 - Social Security benefits to be subtracted from federal taxable income.
- Section 316.055
- Section 316.056 - Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
- Section 316.057
- Section 316.058
- Section 316.059
- Section 316.060
- Section 316.061
- Section 316.062
- Section 316.063
- Section 316.064
- Section 316.065
- Section 316.066
- Section 316.067
- Section 316.068
- Section 316.069
- Section 316.070
- Section 316.071
- Section 316.072
- Section 316.073
- Section 316.074
- Section 316.075
- Section 316.076
- Section 316.077
- Section 316.078 - Tax credit for dependent care expenses necessary for employment.
- Section 316.079 - Credit for certain disabilities.
- Section 316.080
- Section 316.081
- Section 316.082 - Credit for taxes paid another state; rules.
- Section 316.083
- Section 316.084
- Section 316.085 - Personal exemption credit.
- Section 316.086
- Section 316.087 - Credit for the elderly or permanently and totally disabled.
- Section 316.088
- Section 316.089
- Section 316.091
- Section 316.092
- Section 316.093
- Section 316.094
- Section 316.095
- Section 316.096
- Section 316.097
- Section 316.098
- Section 316.099 - Credit for early intervention services for child with disability; income limitation; rules of State Board of Education.
- Section 316.102 - Credit for political contributions.
- Section 316.103
- Section 316.104
- Section 316.105
- Section 316.106
- Section 316.107
- Section 316.108
- Section 316.109 - Credit for tax by another jurisdiction on sale of residential property; rules.
- Section 316.110
- Section 316.111
- Section 316.112
- Section 316.113
- Section 316.114
- Section 316.115
- Section 316.116 - Credit for alternative energy device; rules.
- Section 316.117 - Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
- Section 316.118 - Pro rata share of S corporation income of nonresident shareholder.
- Section 316.119 - Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
- Section 316.122 - Separate or joint determination of income for spouses in a marriage.
- Section 316.124 - Determination of adjusted gross income of nonresident partner.
- Section 316.125
- Section 316.127 - Income of nonresident from Oregon sources.
- Section 316.130 - Determination of taxable income of full-year nonresident.
- Section 316.131 - Credit allowed to nonresident for taxes paid to state of residence; exception.
- Section 316.132
- Section 316.133
- Section 316.134
- Section 316.135
- Section 316.136
- Section 316.137
- Section 316.138
- Section 316.139
- Section 316.140
- Section 316.141
- Section 316.142
- Section 316.143
- Section 316.144
- Section 316.145
- Section 316.146
- Section 316.147 - Definitions for ORS 316.147 to 316.149.
- Section 316.148 - Credit for expenses in lieu of nursing home care; limitation.
- Section 316.149 - Evidence of eligibility for credit.
- Section 316.150
- Section 316.151
- Section 316.152
- Section 316.153
- Section 316.154
- Section 316.155
- Section 316.157 - Credit for retirement income.
- Section 316.158 - Effect upon ORS 316.157 of determination of invalidity; severability.
- Section 316.159 - Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
- Section 316.160
- Section 316.162 - Definitions for ORS 316.162 to 316.221.
- Section 316.164 - When surety bond or letter of credit required of employer; enforcement.
- Section 316.165
- Section 316.167 - Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
- Section 316.168 - Employer required to file combined quarterly tax report.
- Section 316.169 - Circumstances in which person other than employer required to withhold tax.
- Section 316.170
- Section 316.171 - Application of tax and report to administration of tax laws.
- Section 316.172 - Tax withholding tables to be prepared by department.
- Section 316.175
- Section 316.177 - Reliance on withholding statement; penalty for statement without reasonable basis.
- Section 316.180
- Section 316.182 - Exemption certificate.
- Section 316.185
- Section 316.187 - Amount withheld is in payment of employee’s tax.
- Section 316.189 - Withholding of state income taxes from certain periodic payments.
- Section 316.190
- Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules.
- Section 316.192
- Section 316.193 - Withholding of state income taxes from federal retired pay for members of uniformed services.
- Section 316.194 - Withholding from lottery prize payments; rules.
- Section 316.195
- Section 316.196 - Withholding of state income taxes from federal retirement pay for civil service annuitant.
- Section 316.197 - Payment to department by employer; interest on delinquent payments.
- Section 316.198 - Payment by electronic funds transfer; phase-in; rules.
- Section 316.200
- Section 316.202 - Reports by employer; waiver; penalty for failure to substantiate report; rules.
- Section 316.205
- Section 316.207 - Liability for tax; warrant for collection; conference; appeal.
- Section 316.209 - Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
- Section 316.210
- Section 316.212 - Application of penalties, misdemeanors and jeopardy assessment; employer as taxpayer.
- Section 316.213 - Definitions for ORS 316.213 to 316.219.
- Section 316.214 - Withholding requirements for members of professional athletic teams.
- Section 316.215
- Section 316.216
- Section 316.217
- Section 316.218 - Annual report of compensation paid to professional athletic team members.
- Section 316.219 - Rules.
- Section 316.220 - Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
- Section 316.221 - Disposition of withheld amounts.
- Section 316.222
- Section 316.223 - Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
- Section 316.227
- Section 316.255
- Section 316.256
- Section 316.257
- Section 316.258
- Section 316.260
- Section 316.265
- Section 316.266
- Section 316.267 - Application of chapter to estates and certain trusts.
- Section 316.270
- Section 316.272 - Computation and payment on estate or trust.
- Section 316.275
- Section 316.277 - Associations taxable as corporations exempt from chapter.
- Section 316.279 - Treatment of business trusts and business trusts income.
- Section 316.280
- Section 316.281
- Section 316.282 - Definitions related to trusts and estates; rules.
- Section 316.285
- Section 316.286
- Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules.
- Section 316.290
- Section 316.291
- Section 316.292 - Credit for taxes paid another state.
- Section 316.295
- Section 316.296
- Section 316.297
- Section 316.298 - Accumulation distribution credit.
- Section 316.299
- Section 316.302 - "Nonresident estate or trust" defined.
- Section 316.305
- Section 316.306
- Section 316.307 - Income of nonresident estate or trust.
- Section 316.310
- Section 316.312 - Determination of Oregon share of income.
- Section 316.315
- Section 316.317 - Credit to beneficiary for accumulation distribution.
- Section 316.320
- Section 316.325
- Section 316.330
- Section 316.335
- Section 316.336
- Section 316.337
- Section 316.340
- Section 316.342
- Section 316.345
- Section 316.347
- Section 316.350
- Section 316.352
- Section 316.353
- Section 316.355
- Section 316.360
- Section 316.362 - Persons required to make returns.
- Section 316.363 - Returns; instructions.
- Section 316.364 - Flesch Reading Ease Score form instructions.
- Section 316.365
- Section 316.367 - Joint return by spouses in a marriage.
- Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.
- Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.
- Section 316.370
- Section 316.371
- Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
- Section 316.375
- Section 316.377 - Individual under disability.
- Section 316.380
- Section 316.382 - Returns by fiduciaries.
- Section 316.385
- Section 316.387 - Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
- Section 316.390
- Section 316.392 - Notice of qualification of receiver and others.
- Section 316.397
- Section 316.402
- Section 316.405
- Section 316.406
- Section 316.407
- Section 316.408
- Section 316.410
- Section 316.411
- Section 316.412
- Section 316.414
- Section 316.415
- Section 316.417 - Date return considered made or advance payment made.
- Section 316.420
- Section 316.422
- Section 316.425
- Section 316.426
- Section 316.430
- Section 316.432
- Section 316.434
- Section 316.436
- Section 316.438
- Section 316.440
- Section 316.442
- Section 316.444
- Section 316.446
- Section 316.448
- Section 316.450
- Section 316.454
- Section 316.455
- Section 316.457 - Department may require copy of federal return.
- Section 316.462 - Change of election.
- Section 316.467
- Section 316.472 - Tax treatment of common trust fund; information return required.
- Section 316.475
- Section 316.480
- Section 316.485
- Section 316.487
- Section 316.490 - Refund as contribution to Alzheimer’s Disease Research Fund.
- Section 316.491 - Refund as contribution to Oregon Military Emergency Financial Assistance Program.
- Section 316.493 - Refund as contribution for prevention of child abuse and neglect.
- Section 316.495
- Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments.
- Section 316.505
- Section 316.510
- Section 316.512
- Section 316.513
- Section 316.515
- Section 316.520
- Section 316.525
- Section 316.530
- Section 316.535
- Section 316.540
- Section 316.545
- Section 316.550
- Section 316.555
- Section 316.557 - Definition of "estimated tax."
- Section 316.559 - Application of ORS 316.557 to 316.589 to estates and trusts.
- Section 316.560
- Section 316.563 - When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
- Section 316.565
- Section 316.567 - Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
- Section 316.569 - When declaration required of nonresident.
- Section 316.570
- Section 316.573 - When individual not required to file declaration.
- Section 316.575
- Section 316.577 - Date of filing declaration.
- Section 316.579 - Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
- Section 316.580
- Section 316.583 - Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
- Section 316.585
- Section 316.587 - Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
- Section 316.588 - When interest on underpayment not imposed.
- Section 316.589 - Application to short tax years and tax years beginning on other than January 1.
- Section 316.590
- Section 316.605
- Section 316.610
- Section 316.615
- Section 316.620
- Section 316.625
- Section 316.630
- Section 316.635
- Section 316.640
- Section 316.645
- Section 316.650
- Section 316.655
- Section 316.660
- Section 316.665
- Section 316.670
- Section 316.675
- Section 316.680 - Modification of taxable income.
- Section 316.681 - Interest or dividends to benefit self-employed or individual retirement accounts.
- Section 316.683 - State exempt-interest dividends; rules.
- Section 316.685 - Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
- Section 316.687 - Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.
- Section 316.690 - Foreign income taxes.
- Section 316.693 - Subtraction for medical expenses of elderly individuals.
- Section 316.695 - Additional modifications of taxable income; rules.
- Section 316.697 - Fiduciary adjustment.
- Section 316.698 - Subtraction for qualifying film production labor rebates.
- Section 316.699 - Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward.
- Section 316.701
- Section 316.705
- Section 316.706
- Section 316.707 - Computation of depreciation of property under federal law; applicability.
- Section 316.710
- Section 316.711
- Section 316.714
- Section 316.715
- Section 316.716 - Differences in basis on federal and state return.
- Section 316.718
- Section 316.720
- Section 316.721
- Section 316.723
- Section 316.725
- Section 316.729
- Section 316.730
- Section 316.731
- Section 316.735
- Section 316.737 - Amount specially taxed under federal law to be included in computation of state taxable income.
- Section 316.738 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
- Section 316.739 - Deferral of deduction for certain amounts deductible under federal law.
- Section 316.740
- Section 316.741
- Section 316.742
- Section 316.743
- Section 316.744 - Cash payments for energy conservation.
- Section 316.745
- Section 316.746
- Section 316.747 - Contribution to charitable organization subject to disqualification order.
- Section 316.749 - Dividend from domestic international sales corporation.
- Section 316.750
- Section 316.751
- Section 316.752 - Definitions for ORS 316.752 to 316.771.
- Section 316.755
- Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation.
- Section 316.760
- Section 316.761
- Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions.
- Section 316.770
- Section 316.771 - Proof of status for exemption credit.
- Section 316.775
- Section 316.777 - Income derived from sources within federally recognized Indian country exempt from tax.
- Section 316.778 - Small city business development exemption; rules.
- Section 316.780
- Section 316.783 - Amounts received for condemnation of Indian tribal lands.
- Section 316.785 - Income derived from exercise of Indian fishing rights.
- Section 316.787 - Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
- Section 316.788
- Section 316.789
- Section 316.790
- Section 316.791
- Section 316.792 - Military pay.
- Section 316.794
- Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
- Section 316.799
- Section 316.802
- Section 316.805
- Section 316.806 - Definitions for ORS 316.806 to 316.818.
- Section 316.810
- Section 316.812 - Certain traveling expenses.
- Section 316.815
- Section 316.818 - Proof of expenses.
- Section 316.820
- Section 316.821 - Federal election to deduct sales taxes; addition for state purposes.
- Section 316.824 - Definitions for ORS 316.824 and 316.832.
- Section 316.825
- Section 316.827
- Section 316.830
- Section 316.832 - Travel expenses for loggers.
- Section 316.834
- Section 316.835
- Section 316.836 - Qualified production activities income.
- Section 316.837 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- Section 316.838 - Art object donation.
- Section 316.840
- Section 316.844 - Special computation of gain or loss where farm use value used.
- Section 316.845 - Exception to ORS 316.844.
- Section 316.846 - Scholarship awards used for housing expenses.
- Section 316.848 - Individual development accounts.
- Section 316.849
- Section 316.852 - Qualified donations and sales to educational institutions.
- Section 316.854
- Section 316.855
- Section 316.856 - Severance pay; rules.
- Section 316.857
- Section 316.860
- Section 316.863
- Section 316.865
- Section 316.870
- Section 316.871
- Section 316.872
- Section 316.873
- Section 316.874
- Section 316.875
- Section 316.876
- Section 316.877
- Section 316.878
- Section 316.879
- Section 316.880
- Section 316.881
- Section 316.882
- Section 316.883
- Section 316.884
- Section 316.885
- Section 316.970 - Effect of chapter 493, Oregon Laws 1969.
- Section 316.990
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