GroundRules
Browse Oregon
Read the original sections, or search by topic.
- ORS 314.048 · [Repealed by 1953 c.310 §3]
- ORS 314.049 · Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147).
- ORS 314.050 · [Repealed by 1953 c.310 §3]
- ORS 314.051 · Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357).
- ORS 314.052 · [Repealed by 1953 c.310 §3]
- ORS 314.053 · Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280).
- ORS 314.054 · [Repealed by 1953 c.310 §3]
- ORS 314.055 · Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172).
- ORS 314.056 · [Repealed by 1953 c.310 §3]
- ORS 314.057 · Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351).
- ORS 314.058 · [Repealed by 1953 c.310 §3]
- ORS 314.059 · Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5).
- ORS 314.060 · [Repealed by 1953 c.310 §3]
- ORS 314.061 · Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92).
- ORS 314.062 · [Repealed by 1953 c.310 §3]
- ORS 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).
- ORS 314.064 · [Repealed by 1953 c.310 §3]
- ORS 314.066 · [Repealed by 1953 c.310 §3]
- ORS 314.068 · [Repealed by 1953 c.310 §3]
- ORS 314.070 · [Repealed by 1953 c.310 §3]
- ORS 314.072 · [Repealed by 1953 c.310 §3]
- ORS 314.074 · [Repealed by 1953 c.310 §3]
- ORS 314.075 · Evading requirements of law prohibited.
- ORS 314.078 · Determination of tax credit amounts.
- ORS 314.080 · Venue on failure to comply with law.
- ORS 314.085 · Taxable year; rules.
- ORS 314.088 · [2005 c.519 §2; repealed by 2011 c.83 §9]
- ORS 314.091 · Abeyance of tax during periods of active duty military service.
- ORS 314.105 · Definitions for ORS 314.105 to 314.135.
- ORS 314.110 · [1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6]
- ORS 314.115 · Adjustment to correct effect of certain errors; use limited.
- ORS 314.120 · [1953 c.702 §2; repealed by 1971 c.248 §6]
- ORS 314.125 · When adjustment may be made.
- ORS 314.130 · [1953 c.702 §3; repealed by 1971 c.248 §6]
- ORS 314.135 · Computation; method of adjustment; credit or setoff limited; recovery after payment limited.
- ORS 314.140 · Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return.
- ORS 314.155 · [1965 c.178 §8; 1969 c.493 §79; repealed by 1983 c.162 §57]
- ORS 314.160 · [1965 c.178 §9; 1969 c.493 §80; repealed by 1983 c.162 §57]
- ORS 314.165 · [1965 c.178 §10; 1969 c.493 §81; repealed by 1983 c.162 §57]
- ORS 314.170 · [1965 c.178 §11; repealed by 1969 c.493 §98]
- ORS 314.175 · [1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]
- ORS 314.210 · [Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]
- ORS 314.220 · [Formerly 317.610; repealed by 2005 c.94 §78]
- ORS 314.230 · [Formerly 317.615; repealed by 2005 c.94 §78]
- ORS 314.250 · [1967 c.592 §18; 1987 c.293 §53; repealed by 1989 c.802 §8]
- ORS 314.255 · Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.
- ORS 314.256 · Lobbying expenditures; proxy tax; rules.
- ORS 314.257 · [1995 c.556 §46; repealed by 1997 c.839 §69]
- ORS 314.258 · Withholding in certain conveyances of real estate; rules.
- ORS 314.260 · Taxation of real estate mortgage investment conduits.
- ORS 314.265 · [1997 c.839 §51; repealed by 2019 c.320 §5]
- ORS 314.275 · [1957 c.544 §2; 1969 c.493 §84; 1983 c.162 §52; repealed by 1987 c.293 §56]
- ORS 314.276 · Method of accounting.
- ORS 314.277 · [1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
- ORS 314.280 · Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers.
- ORS 314.285 · [1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56]
- ORS 314.287 · Costs allocable to inventory.
- ORS 314.290 · [1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19]
- ORS 314.295 · Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests.
- ORS 314.296 · [2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]
- ORS 314.297 · Election for alternative determination of farm income; computation of income; rules.
- ORS 314.300 · Passive activity loss; determination; treatment; rules.
- ORS 314.302 · Interest on deferred tax liabilities with respect to installment obligations; rules.
- ORS 314.304 · [1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]
- ORS 314.306 · Income from discharge of indebtedness; bankruptcy; insolvency.
- ORS 314.307 · Definitions; reportable transactions.
- ORS 314.308 · Reportable transactions; rules.
- ORS 314.310 · Liability of transferee of taxpayer for taxes imposed on taxpayer.
- ORS 314.330 · Lien if grantor or other person determined to be owner of trust.
- ORS 314.355 · Returns when tax year changed.
- ORS 314.360 · Information returns; penalties.
- ORS 314.362 · Filing return on magnetic media or other machine-readable form; rules.
- ORS 314.363 · [1975 c.760 §2; repealed by 1984 c.1 §18]
- ORS 314.364 · Authority of department to require filing of returns by electronic means; rules.
- ORS 314.365 · [1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]
- ORS 314.370 · Department requiring return or supplementary return.
- ORS 314.380 · Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed.
- ORS 314.385 · Form of returns; time for filing; alternative filing formats; rules.
- ORS 314.395 · Time for payment of tax; interest on delayed return.
- ORS 314.397 · Manner of payment.
- ORS 314.400 · Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty.
- ORS 314.401 · De minimis tax payment not required.
- ORS 314.402 · Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty.
- ORS 314.403 · Listed transaction understatement; penalty.
- ORS 314.404 · Penalty for failure to report reportable transaction.
- ORS 314.405 · [1957 c.632 §13 (enacted in lieu of 316.605 and 317.405); 1959 c.212 §1; subsection (8) derived from 1959 c.212 §3; 1961 c.504 §1; 1965 c.554 §1; 1969 c.166 §3; 1969 c.493 §87; 1971 c.333 §1; 1971 c.354 §4; 1973 c.402 §29; 1975 c.593 §15; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.405)]
- ORS 314.406 · Penalty for promotion of abusive tax shelter.
- ORS 314.407 · Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant.
- ORS 314.410 · Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items.
- ORS 314.412 · Issuing of notice of deficiency attributable to involuntary conversion; time limit.
- ORS 314.415 · Refunds; interest; credits.
- ORS 314.417 · Unpaid tax or withholding lien at time of assessment.
- ORS 314.419 · Foreclosure of lien.
- ORS 314.420 · [1957 c.632 §16 (enacted in lieu of 316.620, 317.370 and 317.420); 1969 c.166 §5; repealed by 1971 c.354 §7]
- ORS 314.421 · When lien valid.
- ORS 314.423 · Status of lien.
- ORS 314.425 · Examining books, records or persons.
- ORS 314.430 · Warrant for collection of taxes.
- ORS 314.432 · [1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]
- ORS 314.434 · [1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995]