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- ORS 314.435 · [1957 c.632 §19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
- ORS 314.440 · Tax as debt; termination of taxable period and immediate assessment of tax.
- ORS 314.445 · [1957 c.632 §21 (enacted in lieu of 316.650 and 317.455); 1959 c.234 §2; repealed by 1973 c.402 §30]
- ORS 314.450 · [Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]
- ORS 314.455 · [1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]
- ORS 314.460 · [1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]
- ORS 314.465 · [1957 c.632 §25 (enacted in lieu of 316.670 and 317.475); 1961 c.533 §53; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.465)]
- ORS 314.466 · Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305.
- ORS 314.469 · Treatment of moneys collected under ORS 314.406.
- ORS 314.470 · [1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]
- ORS 314.505 · Estimate of tax liability by corporations; rules.
- ORS 314.515 · Installment schedule for payment of estimated tax.
- ORS 314.518 · Estimated tax payments by electronic funds transfer; phase-in; rules.
- ORS 314.520 · State agency authority over certain electronic funds transfer payments.
- ORS 314.525 · Underpayment of estimated tax; interest; nonapplicability of penalties.
- ORS 314.605 · Short title; construction.
- ORS 314.606 · Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact.
- ORS 314.610 · Definitions for ORS 314.605 to 314.675.
- ORS 314.615 · When allocation and apportionment of net income from business activity required.
- ORS 314.620 · When taxpayer is considered taxable in another state.
- ORS 314.625 · Certain nonapportionable income to be allocated.
- ORS 314.630 · Allocation to this state of net rents and royalties.
- ORS 314.635 · Allocation to this state of capital gains and losses.
- ORS 314.640 · Allocation to this state of interest and dividends.
- ORS 314.642 · Allocation to this state of lottery prizes.
- ORS 314.645 · Allocation to this state of patent and copyright royalties.
- ORS 314.647 · Policy.
- ORS 314.650 · Apportionment of income.
- ORS 314.655 · Determination of property factor.
- ORS 314.660 · Determination of payroll factor.
- ORS 314.665 · Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions.
- ORS 314.666 · Market for sales in this state.
- ORS 314.667 · Additional methods to determine extent of business activity in this state; rules.
- ORS 314.668 · Definitions.
- ORS 314.669 · Legislative findings; purposes.
- ORS 314.670 · [1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013]
- ORS 314.671 · Qualifying investment contract; duration; remedies.
- ORS 314.673 · Rules; report to Legislative Assembly.
- ORS 314.674 · Apportionment of broadcasting sales.
- ORS 314.675 · Apportionment of net loss; net loss deduction; limitations.
- ORS 314.680 · [1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by 2021 c.74 §4]
- ORS 314.682 · [1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]
- ORS 314.684 · [1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]
- ORS 314.686 · [1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
- ORS 314.688 · [1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]
- ORS 314.690 · [1989 c.792 §7; repealed by 2021 c.74 §4]
- ORS 314.695 · Application of ORS 314.280 and 314.605 to 314.675.
- ORS 314.698 · Treatment of global intangible low-taxed income.
- ORS 314.705 · [1967 c.242 §2; repealed by 2015 c.480 §6]
- ORS 314.710 · [1967 c.242 §7; 1969 c.493 §91; repealed by 2015 c.480 §6]
- ORS 314.712 · Partnerships not subject to income tax; exceptions.
- ORS 314.714 · Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules.
- ORS 314.716 · Basis of partner’s interest; gain or loss on sale; election to adjust basis.
- ORS 314.718 · Treatment of contributions to partnership.
- ORS 314.720 · Treatment of distributions from partnership.
- ORS 314.722 · Publicly traded partnerships taxed as corporations.
- ORS 314.723 · [1999 c.90 §3; repealed by 2019 c.132 §11]
- ORS 314.724 · Information return; penalty; rules.
- ORS 314.725 · Privilege tax applicable to partnerships.
- ORS 314.726 · Application of ORS 314.724.
- ORS 314.727 · Disclosure of partnership items to partner.
- ORS 314.730 · [1989 c.625 §41; renumbered 314.761 in 2019]
- ORS 314.731 · Definitions.
- ORS 314.732 · [1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019]
- ORS 314.733 · Requirement to report adjustments from partnership-level audit or administrative adjustment request.
- ORS 314.734 · [1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered 314.763 in 2019]
- ORS 314.735 · Time limit for notice of deficiency.
- ORS 314.736 · [1989 c.625 §44; renumbered 314.764 in 2019]
- ORS 314.737 · Time limit for claim for refund or credit.
- ORS 314.738 · [1989 c.625 §45; renumbered 314.765 in 2019]
- ORS 314.739 · Obligation or right of partner to report changes in taxable income or tax liability.
- ORS 314.740 · [1989 c.625 §46; 1997 c.839 §61; renumbered 314.766 in 2019]
- ORS 314.742 · [1989 c.625 §47; 1997 c.839 §62; renumbered 314.767 in 2019]
- ORS 314.744 · [1989 c.625 §48; renumbered 314.768 in 2019]
- ORS 314.746 · [1989 c.625 §49; renumbered 314.769 in 2019]
- ORS 314.748 · [1989 c.625 §50; repealed by 1997 c.839 §69]
- ORS 314.749 · [1997 c.100 §6; renumbered 314.770 in 2019]
- ORS 314.750 · [1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 in 2019]
- ORS 314.752 · [1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534 §2; 1999 c.21 §36; 2001 c.674 §11; 2001 c.868 §9; 2001 c.932 §10; 2001 c.957 §18; 2005 c.80 §1; 2005 c.94 §80; 2007 c.625 §13; 2007 c.739 §7; 2007 c.883 §3; 2009 c.33 §§14,15,16; 2010 c.76 §26; 2011 c.83 §11; 2011 c.474 §32; 2011 c.730 §19; 2011 c.732 §9; 2013 c.750 §25; 2015 c.701 §35; 2017 c.610 §21; 2017 c.638 §1; 2018 c.108 §7; 2019 c.579 §15; renumbered 314.772 in 2019]
- ORS 314.760 · [1989 c.625 §54; repealed by 2005 c.387 §8]
- ORS 314.761 · “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318.
- ORS 314.762 · Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback.
- ORS 314.763 · Taxation of shareholder’s income; computation; character of income, gain, loss or deduction.
- ORS 314.764 · Treatment of distributions by S corporation.
- ORS 314.765 · Employee fringe benefits; foreign income.
- ORS 314.766 · Tax on built-in gain.
- ORS 314.767 · Tax on excess net passive income.
- ORS 314.768 · S corporation or shareholder elections; rules.
- ORS 314.769 · Application of sections 1377 and 1379 of Internal Revenue Code.
- ORS 314.770 · Disclosure of S corporation items to shareholder.
- ORS 314.771 · Recapture of LIFO benefits.
- ORS 314.772 · Business tax credits; allowance to shareholders.
- ORS 314.775 · Definitions for ORS 314.775 to 314.784.
- ORS 314.778 · Composite returns of pass-through entities; election; effect of election on nonresident owners.
- ORS 314.781 · Withholding; required returns and statements; pass-through entity liability.
- ORS 314.784 · Circumstances when pass-through entity withholding is not required; rules.
- ORS 314.805 · Department to administer and enforce laws; enforcement districts; branch offices.
- ORS 314.810 · Administering oaths and taking acknowledgments.
- ORS 314.815 · Rules and regulations.
- ORS 314.820 · [1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]