2023 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• Section 316.005 [1953 c.304 §1; repealed by 1969 c.493 §99]
• Section 316.007 - Policy.
• Section 316.010 [1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
• 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 [1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]
• Section 316.016 [1973 c.119 §2; repealed by 1975 c.672 §8]
• Section 316.017 [1969 c.493 §3a; repealed by 1969 c.493 §3b]
• Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983.
• Section 316.019 [1985 c.802 §46; repealed by 1997 c.839 §69]
• Section 316.020 [1953 c.304 §4; repealed by 1969 c.493 §99]
• 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• Section 316.025 [1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• Section 316.026 - Charitable contributions or activities not to be used for domicile or resident status determination.
• 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• Section 316.030 [1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• Section 316.031 - Net operating loss subtraction allowed to taxpayer doing business in agricultural sector.
• Section 316.032 - Department to administer law; policy as to federal conflicts and technical corrections.
• Section 316.035 [1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49]
• Section 316.037 - Imposition and rate of tax.
• Section 316.040 [1953 c.304 §7; repealed by 1969 c.493 §99]
• Section 316.042 - Amount of tax where joint return used.
• Section 316.043 - Tax rates allowed for certain qualifying 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 [1953 c.304 §8; 1953 c.552 §3; 1957 s.s. c.15 §1; 1963 c.627 §3 (referred and rejected); repealed by 1969 c.493 §99]
• 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 [1953 c.304 §9; 1955 c.596 §1; part derived from 1955 c.596 §4; 1957 c.586 §1; 1957 s.s. c.15 §2; 1959 c.593 §2 (referred and rejected); 1963 c.627 §4 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §42]
• Section 316.061
• Section 316.062
• Section 316.063
• Section 316.064
• Section 316.065 [1953 c.304 §10; repealed by 1959 c.593 §14 (referred and rejected); repealed by 1963 c.627 §23 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.066 [1973 c.753 §2; repealed by 1979 c.414 §7]
• Section 316.067
• Section 316.068
• Section 316.069
• Section 316.070 [1953 c.304 §13; repealed by 1969 c.493 §99]
• Section 316.071
• Section 316.072
• Section 316.073 [1975 c.672 §12; repealed by 1991 c.457 §24]
• Section 316.074 [1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7]
• Section 316.075 [1953 c.304 §11; 1953 c.522 §4; 1959 c.593 §3 (referred and rejected); 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.076 [1973 c.644 §6; 1979 c.699 §1; repealed by 2013 c.176 §7]
• Section 316.077

CREDITS

• 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 [1981 c.720 §16; 1983 c.684 §10; 1991 c.877 §1; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
• Section 316.085 - Personal exemption credit.
• Section 316.086 [1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]
• Section 316.087 - Credit for the elderly or permanently and totally disabled.
• Section 316.088 [1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41]
• Section 316.089 [1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]
• Section 316.090 - Credit for manufactured dwelling park closure.
• Section 316.091 [1977 c.852 §3; 1979 c.622 §3; 1985 c.630 §1; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
• Section 316.092 [1969 c.493 §19; repealed by 1973 c.402 §30]
• Section 316.093 [1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20]
• Section 316.094 [1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
• Section 316.095 [1987 c.890 §§2,3; 1989 c.953 §1; 1991 c.781 §1; 1995 c.54 §8; 2003 c.46 §38; repealed by 2011 c.83 §15]
• Section 316.096 [1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]
• Section 316.097
• Section 316.098 [1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
• 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 [1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
• Section 316.104 [1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
• Section 316.105 [1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]
• Section 316.106 [1967 c.274 §7; repealed by 1969 c.493 §99]
• Section 316.107 [1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]
• Section 316.108 [1967 c.118 §2; repealed by 1969 c.493 §99]
• Section 316.109 - Credit for tax by another jurisdiction on sale of residential property; rules.
• Section 316.110 [1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99]
• Section 316.111 [1965 c.360 §2; repealed by 1969 c.493 §99]
• Section 316.112 [1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.113 [1967 c.61 §2; repealed by 1969 c.493 §99]
• Section 316.114 [1967 c.449 §2; repealed by 1969 c.493 §99]
• Section 316.115 [1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
• Section 316.116 - Credit for alternative energy device; rules.

TAXATION OF NONRESIDENTS

• 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 [1953 c.304 §17; repealed by 1969 c.493 §99]
• 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 [1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
• Section 316.133 [1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
• Section 316.134 [1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
• Section 316.135
• Section 316.136
• Section 316.137
• Section 316.138
• Section 316.139 [1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
• Section 316.140 [1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
• Section 316.141 [1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
• Section 316.142 [1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
• Section 316.143
• Section 316.144
• Section 316.145
• Section 316.146

ADDITIONAL CREDITS

• 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 [1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
• Section 316.152 [1991 c.916 §13; repealed by 1997 c.170 §33]
• Section 316.153 [1991 c.846 §2; 1995 c.556 §3; 1995 c.559 §54; 1997 c.839 §12; 1999 c.90 §11; 1999 c.676 §27; 2001 c.596 §50; 2001 c.660 §38; 2005 c.826 §1; repealed by 2007 c.843 §89 and 2007 c.906 §30]
• Section 316.154 [1989 c.963 §2; 1991 c.766 §3; 1991 c.877 §10; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
• Section 316.155 [1991 c.652 §8; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
• 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 [1953 c.304 §18; 1965 c.26 §3; repealed by 1969 c.493 §99]

COLLECTION OF TAX AT SOURCE OF PAYMENT

• 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 [1953 c.304 §19; repealed by 1969 c.493 §99]
• 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 [1953 c.304 §20; repealed by 1969 c.493 §99]
• Section 316.171 - Application of tax and report to administration of tax laws.
• Section 316.172 - Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.
• Section 316.175 [1953 c.304 §21; repealed by 1969 c.493 §99]
• Section 316.177 - Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.
• Section 316.180 [1953 c.304 §22; repealed by 1969 c.493 §99]
• Section 316.182 - Withholding statement of exemption certificate; default withholding rate.
• Section 316.185 [1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]
• 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 [Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3) derived from 1955 c.92 §2; repealed by 1969 c.493 §99]
• Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules.
• Section 316.192 [1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7]
• 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 [1953 c.304 §25; repealed by 1969 c.493 §99]
• 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 [1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99]
• Section 316.202 - Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules.
• Section 316.205 [1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
• 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 [1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
• Section 316.212 - Applicability of other provisions of tax law; 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 [1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5; repealed by 1987 c.293 §54]
• Section 316.216
• Section 316.217 [1969 c.493 §36; repealed by 1987 c.293 §56]
• 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 [1969 c.493 §37; repealed by 1987 c.293 §56]

NONRESIDENT REPORTING

• Section 316.223 - Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
• Section 316.227 [1969 c.493 §38; repealed by 1987 c.293 §56]
• Section 316.255 [1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255)]
• Section 316.256 [1959 c.581 §2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• Section 316.257 [1963 c.435 §4; repealed by 1969 c.493 §99]
• Section 316.258 [1961 c.225 §2; repealed by 1969 c.493 §99]
• Section 316.260 [1953 c.304 §30; repealed by 1969 c.493 §99]
• Section 316.265 [1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)]
• Section 316.266 [1959 c.581 §4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 §11; last sentence of subsection (6) enacted as 1961 c.225 §3; 1969 c.103 §1; repealed by 1969 c.493 §99]

ESTATES AND TRUSTS

• Section 316.267 - Application of chapter to estates and certain trusts.
• Section 316.270 [1953 c.304 §32; repealed by 1969 c.493 §99]
• Section 316.272 - Computation and payment on estate or trust.
• Section 316.275 [1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99]
• Section 316.277 - Associations taxable as corporations exempt from chapter.
• Section 316.279 - Treatment of business trusts and business trusts income.
• Section 316.280 [1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 §2; repealed by 1959 c.581 §5 (316.281 enacted in lieu of 316.280)]
• Section 316.281 [1959 c.581 §6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 §11; 1965 c.99 §1; repealed by 1969 c.493 §99]
• Section 316.282 - Definitions related to trusts and estates; rules.
• Section 316.285 [1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285)]
• Section 316.286 [1959 c.581 §8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules.
• Section 316.290 [1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)]
• Section 316.291 [1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• Section 316.292 - Credit for taxes paid another state.
• Section 316.295 [1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]
• Section 316.296 [1965 c.154 §2; repealed by 1969 c.493 §99]
• Section 316.297 [1963 c.343 §2; repealed by 1969 c.493 §99]
• Section 316.298 - Accumulation distribution credit.
• Section 316.299 [1965 c.178 §2; repealed by 1969 c.493 §99]
• Section 316.302 - "Nonresident estate or trust" defined.
• Section 316.305 [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.306 [1955 c.608 §2; repealed by 1969 c.493 §99]
• Section 316.307 - Income of nonresident estate or trust.
• Section 316.310 [1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]
• Section 316.312 - Determination of Oregon share of income.
• Section 316.315 [1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99]
• Section 316.317 - Credit to beneficiary for accumulation distribution.
• Section 316.320 [1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99]
• Section 316.325 [1953 c.304 §42; repealed by 1969 c.493 §99]
• Section 316.330 [1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]
• Section 316.335 [1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99]
• Section 316.336 [1961 c.608 §2; repealed by 1969 c.493 §99]
• Section 316.337 [1957 c.16 §2; repealed by 1969 c.493 §99]
• Section 316.340 [1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99]
• Section 316.342 [1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)]
• Section 316.345 [1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99]
• Section 316.347 [1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)]
• Section 316.350 [1953 c.304 §47; repealed by 1969 c.493 §99]
• Section 316.352 [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]
• Section 316.353 [1957 s.s. c.15 §6; subsection (6) derived from 1957 s.s. c.15 §8; 1959 c.92 §1; 1963 c.627 §12 (referred and rejected); 1965 c.410 §6; repealed by 1969 c.493 §99]
• Section 316.355 [1953 c.304 §48; repealed by 1969 c.493 §99]
• Section 316.360 [1953 c.304 §49; repealed by 1969 c.493 §99]

RETURNS; PAYMENTS; REFUNDS

• 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 [1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.366 - Schedule for collection of taxpayer self-reported demographic data.
• 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 [1953 c.304 §51; repealed by 1969 c.493 §99]
• Section 316.371 [1989 c.625 §12; repealed by 2001 c.660 §9]
• Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
• Section 316.375 [1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99]
• Section 316.377 - Individual under disability.
• Section 316.380 [1953 c.304 §53; repealed by 1969 c.493 §99]
• Section 316.382 - Returns by fiduciaries.
• Section 316.385 [1963 c.435 §2; repealed by 1969 c.493 §99]
• 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 [1963 c.435 §3; repealed by 1969 c.493 §99]
• Section 316.392 - Notice of qualification of receiver and others.
• Section 316.397 [1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]
• Section 316.402 [1969 c.493 §62; repealed by 1971 c.332 §2]
• Section 316.405 [1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99]
• Section 316.406 [1959 c.591 §21; repealed by 1965 c.410 §7]
• Section 316.407 [1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60]
• Section 316.408 [1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.410 [1959 c.591 §3; repealed by 1965 c.410 §7]
• Section 316.411 [1963 c.388 §§2,4; repealed by 1965 c.410 §7]
• Section 316.412 [1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.414 [1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.415 [1965 c.410 §3; repealed by 1969 c.493 §99]
• Section 316.417 - Date return considered made or advance payment made.
• Section 316.420 [1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.422 [1969 c.493 §65; repealed by 1971 c.354 §7]
• Section 316.425 [1965 c.410 §4; repealed by 1969 c.493 §99]
• Section 316.426 [1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.430 [1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.432 [1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.434 [1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.436 [1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.438 [1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• Section 316.440 [1959 c.591 §13; repealed by 1965 c.410 §7]
• Section 316.442 [1959 c.591 §14; repealed by 1965 c.410 §7]
• Section 316.444 [1959 c.591 §15; repealed by 1965 c.410 §7]
• Section 316.446 [1959 c.591 §16; repealed by 1965 c.410 §7]
• Section 316.448 [1959 c.591 §17; repealed by 1965 c.410 §7]
• Section 316.450 [1959 c.591 §18; repealed by 1965 c.410 §7]
• Section 316.454 [1965 c.248 §3; repealed by 1969 c.493 §99]
• Section 316.455 [1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s. c.15 §4; 1963 c.486 §1; 1963 c.627 §15 (referred and rejected); 1965 c.248 §1; repealed by 1969 c.493 §99]
• 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 [Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99]
• Section 316.480 [1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097]
• Section 316.485 [1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166]
• Section 316.487 [1987 c.902 §7; repealed by 1993 c.797 §33]
• Section 316.490 [1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16; repealed by 2021 c.8 §14]
• Section 316.491 [2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]
• Section 316.493 [1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18; repealed by 2021 c.8 §14]
• Section 316.495 [1989 c.987 §32; repealed by 1995 c.79 §166]

DISTRIBUTION OF REVENUE

• Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments.
• Section 316.505 [1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.510 [1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99]
• Section 316.512 [1965 c.592 §2; repealed by 1969 c.493 §99]
• Section 316.513 [1965 c.592 §3; repealed by 1969 c.493 §99]
• Section 316.515 [1953 c.304 §57; repealed by 1969 c.493 §99]
• Section 316.520 [1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)]
• Section 316.525 [1953 c.304 §59; repealed by 1969 c.493 §99]
• Section 316.530 [1953 c.304 §60; repealed by 1969 c.493 §99]
• Section 316.535 [1953 c.304 §61; repealed by 1957 c.632 §1 (314.360 enacted in lieu of 316.535)]
• Section 316.540 [1953 c.304 §62; repealed by 1969 c.493 §99]
• Section 316.545 [1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
• Section 316.550 [1953 c.304 §64; repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
• Section 316.555 [1953 c.304 §65; repealed by 1957 c.632 §1 (314.370 enacted in lieu of 316.555)]

PAYMENT OF ESTIMATED TAXES

• 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 [1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
• Section 316.563 - When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
• Section 316.565 [1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
• 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 [1953 c.304 §68; 1957 c.586 §16; 1959 c.632 §1; 1961 c.504 §2; 1969 c.166 §6; repealed by 1969 c.493 §99]
• Section 316.573 - When individual not required to file declaration.
• Section 316.575 [1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19]
• 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 [1953 c.304 §72; repealed by 1969 c.493 §99]
• Section 316.605 [1953 c.304 §73; 1955 c.590 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
• Section 316.610 [1953 c.304 §74; 1953 c.552 §14; 1957 c.17 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
• Section 316.615 [1953 c.304 §75; 1953 c.552 §15; 1955 c.583 §1; 1957 c.23 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
• Section 316.620 [1953 c.304 §76; 1955 c.355 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
• Section 316.625 [1953 c.304 §77; repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
• Section 316.630 [1953 c.304 §78; repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
• Section 316.635 [1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
• Section 316.640 [1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
• Section 316.645 [1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99]
• Section 316.650 [1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
• Section 316.655 [1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
• Section 316.660 [1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
• Section 316.665 [1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
• Section 316.670 [1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
• Section 316.675 [1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]

MODIFICATIONS OF TAXABLE INCOME

• 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 [1983 c.162 §61; repealed by 1987 c.293 §70]
• Section 316.705 [1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)]
• Section 316.706 [1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99]
• Section 316.707 - Computation of depreciation of property under federal law; applicability.
• Section 316.710 [1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)]
• Section 316.711 [1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99]
• Section 316.714 [1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963 c.627 §17 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.715 [1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715)]
• Section 316.716 - Differences in basis on federal and state return; application of federal credit.
• Section 316.718 [1989 c.625 §6; repealed by 1991 c.457 §24]
• Section 316.720 [1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted in lieu of 316.720 and 317.505)]
• Section 316.721 [1957 c.586 §12; repealed by 1969 c.493 §99]
• Section 316.723 [1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]
• Section 316.725 [1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
• Section 316.729 [1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43 and 2003 c.77 §26]
• Section 316.730 [1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
• Section 316.731 [1957 c.586 §13; repealed by 1969 c.493 §99]
• Section 316.735 [1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
• 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 [1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
• Section 316.741 [1957 c.586 §8; repealed by 1969 c.493 §99]
• Section 316.742 [1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69]
• Section 316.743 [1997 c.824 §2; repealed by 2001 c.660 §55]
• Section 316.744 - Cash payments for energy conservation.
• Section 316.745 [1953 c.304 §96; repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
• Section 316.746 [1991 c.641 §4; repealed by 1999 c.880 §2]
• Section 316.747 - Contribution to charitable organization subject to disqualification order.
• Section 316.749 - Dividend from domestic international sales corporation.
• Section 316.750 [1953 c.304 §97; repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
• Section 316.751 [Formerly 316.580; repealed by 1969 c.493 §99]
• Section 316.752 - Definitions for ORS 316.752 to 316.771.
• Section 316.755 [1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755)]
• Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation.
• Section 316.760 [1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
• Section 316.761 [1957 c.586 §9; 1963 c.627 §18 (referred and rejected); 1963 s.s. c.3 §1; repealed by 1969 c.493 §99]
• Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions.
• Section 316.770 [Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99]
• Section 316.771 - Proof of status for exemption credit.
• Section 316.775 [1957 c.586 §10; 1959 c.234 §3; repealed by 1969 c.493 §99]
• 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 [1957 c.586 §11; repealed by 1969 c.493 §99]
• 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 [Formerly 316.051; repealed by 1987 c.293 §70]
• Section 316.789 [1991 c.177 §2; repealed by 2013 c.194 §4]
• Section 316.790 [1953 c.304 §116; 1957 c.528 §3; repealed by 1969 c.493 §99]
• Section 316.791 [2005 c.519 §12; 2007 c.605 §1; repealed by 2013 c.194 §4]
• Section 316.792 - Military pay.
• Section 316.794 [Formerly 316.052; repealed by 1987 c.293 §70]
• Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
• Section 316.796 - Definitions.
• Section 316.797 - First-time home buyer savings account; restrictions.
• Section 316.798 - Subtraction for contributions; exemption for earnings; limitations.
• Section 316.799 [Formerly 316.053; repealed by 1987 c.293 §70]
• Section 316.800 - Limits phased out based on income applicable to subtraction or exemption.
• Section 316.801 - Addition for certain amounts withdrawn; penalty; exceptions.
• Section 316.802
• Section 316.803 - Obligations of financial institution; provision of certificates to account holders.
• Section 316.805 [1953 c.304 §100; repealed by 1969 c.493 §99]
• Section 316.806 - Definitions for ORS 316.806 to 316.818.
• Section 316.810 [1953 c.304 §101; repealed by 1969 c.493 §99]
• Section 316.812 - Certain traveling expenses.
• Section 316.815 [1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]
• Section 316.818 - Proof of expenses.
• Section 316.820 [1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99]
• 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 [1953 c.304 §104; repealed by 1969 c.493 §99]
• Section 316.827 [1957 s.s. c.15 §7; last sentence derived from 1957 s.s. c.15 §8; 1963 c.627 §20 (referred and rejected); repealed by 1969 c.493 §99]
• Section 316.830 [1953 c.304 §105; repealed by 1969 c.493 §99]
• Section 316.832 - Travel expenses for loggers.
• Section 316.834 [1991 c.863 §33; repealed by 2009 c.33 §23]
• Section 316.835 [1953 c.304 §106; repealed by 1969 c.493 §99]
• 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 [1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99]
• 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 316.847 - National service educational award.
• Section 316.848 - Individual development accounts.
• Section 316.849 [Formerly 316.145; repealed by 1993 c.475 §3]
• Section 316.850 - Personal casualty loss.
• Section 316.852 - Qualified donations and sales to educational institutions.
• Section 316.853 - Addition for amount deducted as deemed repatriation.
• Section 316.854 [Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293 §70]
• Section 316.855 [1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99]
• Section 316.856 - Severance pay; rules.
• Section 316.857
• Section 316.859 - Addition for amount deducted as qualified business income from pass-through entity.
• Section 316.860 [1953 c.304 §109; repealed by 1969 c.493 §99]
• Section 316.863 [1985 c.802 §3; repealed by 1997 c.839 §69]
• Section 316.865 [1953 c.304 §110; repealed by 1969 c.493 §99]
• Section 316.870 [1953 c.304 §111; repealed by 1969 c.493 §99]
• Section 316.871 [1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
• Section 316.872 [1985 c.715 §3; 1987 c.647 §15; repealed by 2011 c.83 §21]
• Section 316.873 [1995 c.809 §2; 1997 c.839 §25; repealed by 2011 c.83 §21]
• Section 316.874 [1995 c.809 §3; repealed by 2011 c.83 §21]
• Section 316.875 [1953 c.304 §112; repealed by 1969 c.493 §99]
• Section 316.876 [1995 c.809 §4; repealed by 2011 c.83 §21]
• Section 316.877 [1995 c.809 §5; repealed by 2011 c.83 §21]
• Section 316.878 [1995 c.809 §6; repealed by 2011 c.83 §21]
• Section 316.879 [1995 c.809 §7; repealed by 2011 c.83 §21]
• Section 316.880 [1953 c.304 §113; repealed by 1969 c.493 §99]
• Section 316.881 [1995 c.809 §8; repealed by 2011 c.83 §21]
• Section 316.882 [1995 c.809 §9; repealed by 2011 c.83 §21]
• Section 316.883 [1995 c.809 §10; repealed by 2011 c.83 §21]
• Section 316.884 [1995 c.809 §12; repealed by 2011 c.83 §21]
• Section 316.885 [1953 c.304 §114; repealed by 1969 c.493 §99]
• Section 316.970 - Effect of chapter 493, Oregon Laws 1969.
• Section 316.990 [1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]

PENALTIES

• Section 316.992 - Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.