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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 318 - Corporation Income Tax
- Section 318.010 - Short title; Department of Revenue to administer chapter.
- Section 318.020 - Imposition of tax.
- Section 318.030 [1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)]
- Section 318.031 - Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law.
- Section 318.040 - Exempt corporations.
- Section 318.044 [1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57]
- Section 318.046 [1957 s.s. c.15 §§16,17; 1959 c.92 §3; repealed by 1983 c.162 §57]
- Section 318.048 [1965 c.178 §6; repealed by 1983 c.162 §57]
- Section 318.050 [1955 c.334 §6; repealed by 1977 c.866 §9]
- Section 318.060 - Rules and regulations; personnel.
- Section 318.070 - Disposition of revenue.
- Section 318.074 - Disposition of revenue from tax imposed at increased rate; estimate.
- Section 318.080 [1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
- Section 318.085 [1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- Section 318.090 [1981 c.778 §38; repealed by 2003 c.46 §45]
- Section 318.100 [1983 c.162 §49; repealed by 1995 c.79 §172]
- Section 318.102 [1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
- Section 318.104 [1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
- Section 318.106 - ORS 317.151 as part of chapter.
- Section 318.110 [1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
- Section 318.130 - ORS 317.329 as part of chapter.
- Section 318.160 [1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- Section 318.170 [1987 c.591 §17; repealed by 1997 c.170 §33]
- Section 318.175 [1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
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