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- ORS 314.825 · [1957 c.632 §32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 §30]
- ORS 314.830 · [1957 c.632 §33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 §1]
- ORS 314.835 · Divulging particulars of returns and reports prohibited.
- ORS 314.840 · Disclosure of information; persons to whom information may be furnished.
- ORS 314.843 · Reporting of information to consumer reporting agency; rules.
- ORS 314.845 · Certificate of department as evidence.
- ORS 314.850 · Statistics.
- ORS 314.855 · Rewards for information.
- ORS 314.860 · [1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1]
- ORS 314.865 · Use of certain information for private benefit prohibited.
- ORS 314.870 · Time for performing certain acts postponed by reason of service in a combat zone.
- ORS 314.875 · [1995 c.780 §2; repealed by 1999 c.532 §3]
- ORS 314.990 · [Repealed by 1953 c.310 §3]
- ORS 314.991 · Penalties.
- ORS 315.001 · [Enacted as 1953 c.308 §1; repealed by 1965 c.26 §6]
- ORS 315.002 · [Enacted as 1953 c.308 §2; repealed by 1965 c.26 §6]
- ORS 315.003 · [Enacted as 1953 c.308 §3; repealed by 1965 c.26 §6]
- ORS 315.004 · Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections.
- ORS 315.005 · [Repealed by 1965 c.26 §6]
- ORS 315.010 · [Amended by 1953 c.325 §3; repealed by 1965 c.26 §6]
- ORS 315.015 · [Repealed by 1965 c.26 §6]
- ORS 315.020 · [Repealed by 1965 c.26 §6]
- ORS 315.025 · [Repealed by 1965 c.26 §6]
- ORS 315.030 · [Repealed by 1965 c.26 §6]
- ORS 315.035 · [Repealed by 1965 c.26 §6]
- ORS 315.037 · Tax expenditures applicable for limited time.
- ORS 315.040 · [Repealed by 1965 c.26 §6]
- ORS 315.044 · Statement of purpose.
- ORS 315.045 · [Repealed by 1965 c.26 §6]
- ORS 315.047 · List of tax credits with revenue impact in excess of projection.
- ORS 315.050 · [2009 c.913 §53; 2013 c.750 §45; renumbered 315.037 in 2015]
- ORS 315.051 · Report by Legislative Revenue Officer.
- ORS 315.052 · Limitation on transfer or sale of credit.
- ORS 315.053 · Restriction on types of transferees.
- ORS 315.054 · Federal tax credits allowable only as specified.
- ORS 315.055 · [Repealed by 1965 c.26 §6]
- ORS 315.056 · Conditions for transfer of tax credit.
- ORS 315.058 · Agency to provide tax credit approval information to Department of Revenue.
- ORS 315.060 · [Repealed by 1965 c.26 §6]
- ORS 315.061 · Suspension, revocation or forfeiture.
- ORS 315.063 · Waiver of substantiation by Department of Revenue; rules.
- ORS 315.065 · [Repealed by 1965 c.26 §6]
- ORS 315.068 · Claim of right income repayment adjustments.
- ORS 315.070 · [Repealed by 1965 c.26 §6]
- ORS 315.075 · [Repealed by 1965 c.26 §6]
- ORS 315.080 · [Repealed by 1965 c.26 §6]
- ORS 315.085 · [Repealed by 1965 c.26 §6]
- ORS 315.090 · [Repealed by 1965 c.26 §6]
- ORS 315.095 · [Repealed by 1965 c.26 §6]
- ORS 315.104 · Reforestation; rules.
- ORS 315.105 · [Repealed by 1965 c.26 §6]
- ORS 315.106 · Reforestation credit preliminary certificate; application; limitation calculation; rules; fee.
- ORS 315.108 · Annual reforestation credit cost limitation.
- ORS 315.110 · [Amended by 1953 c.665 §2; repealed by 1965 c.26 §6]
- ORS 315.111 · Legislative declarations regarding riparian land conservation.
- ORS 315.113 · Voluntary removal of riparian land from farm production; rules.
- ORS 315.115 · [Repealed by 1965 c.26 §6]
- ORS 315.117 · Legislative findings and declarations regarding on-farm processing.
- ORS 315.119 · On-farm processing facilities.
- ORS 315.120 · [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
- ORS 315.123 · Minimum production and processing volume requirements; record- keeping requirements.
- ORS 315.124 · Small forestland owner using standard practice harvest restrictions; rules.
- ORS 315.125 · [Enacted as 1953 c.197 §2; repealed by 1965 c.26 §6]
- ORS 315.126 · Certification of eligibility from State Forestry Department; notice of operation; irrevocable deed restriction; department to maintain records.
- ORS 315.128 · Calculation of credit amount.
- ORS 315.130 · Revocation upon timber harvest or removal of harvest restriction; liability for tax; penalties.
- ORS 315.132 · Credit allowed for current certifications following repeal or expiration.
- ORS 315.133 · Overtime compensation paid to agricultural workers.
- ORS 315.134 · [1993 c.730 §10 (enacted in lieu of 316.084, 317.133 and 318.080); 1995 c.54 §3; repealed by 2011 c.83 §13]
- ORS 315.135 · Calculation of credit amount.
- ORS 315.136 · Notice of acknowledgment in support of credit; application.
- ORS 315.137 · Calendar year limitation on credits allowed all taxpayers.
- ORS 315.138 · Screening devices, by-pass devices or fishways; rules.
- ORS 315.141 · Biomass production or collection; fee; rules; documentation.
- ORS 315.144 · Transfer of biomass credit; rules.
- ORS 315.148 · [1993 c.730 §14 (enacted in lieu of 316.098, 317.150 and 318.102); 1995 c.54 §4; repealed by 1999 c.21 §38]
- ORS 315.154 · Definitions for crop donation credit.
- ORS 315.155 · [Repealed by 1965 c.26 §6]
- ORS 315.156 · Crop donation; forms.
- ORS 315.160 · [Repealed by 1965 c.26 §6]
- ORS 315.163 · Definitions for ORS 315.163 to 315.169.
- ORS 315.164 · Agriculture workforce housing projects; rules.
- ORS 315.165 · [Repealed by 1965 c.26 §6]
- ORS 315.167 · Agriculture workforce housing credit application; procedure; rules.
- ORS 315.169 · Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules.
- ORS 315.170 · [Repealed by 1965 c.26 §6]
- ORS 315.171 · Tax credit limit for biennium.
- ORS 315.172 · [2001 c.868 §4; 2003 c.588 §15; 2013 c.750 §23; repealed by 2019 c.483 §25]
- ORS 315.174 · [2012 c.65 §2; repealed by 2025 c.36 §4]
- ORS 315.175 · [Repealed by 1965 c.26 §6]
- ORS 315.176 · Bovine manure production or collection; rules.
- ORS 315.179 · [2017 c.610 §8; repealed by 2019 c.483 §25]
- ORS 315.180 · [Repealed by 1965 c.26 §6]
- ORS 315.181 · [2017 c.610 §9; repealed by 2019 c.483 §25]
- ORS 315.184 · Annual limitation on total amount of tax credits; proportionate reduction.
- ORS 315.185 · [Repealed by 1965 c.26 §6]
- ORS 315.190 · [Repealed by 1965 c.26 §6]
- ORS 315.195 · [Repealed by 1965 c.26 §6]
- ORS 315.200 · [Repealed by 1965 c.26 §6]
- ORS 315.204 · Dependent care assistance; rules.