Browse Oregon
Read the original sections, or search by topic.
- ORS 315.205 · [Repealed by 1965 c.26 §6]
- ORS 315.208 · Dependent care facilities.
- ORS 315.210 · [Repealed by 1965 c.26 §6]
- ORS 315.213 · Contributions to Office of Child Care.
- ORS 315.215 · [Repealed by 1965 c.26 §6]
- ORS 315.234 · [1993 c.730 §26 (enacted in lieu of 316.133 and 317.134); 1995 c.54 §6; 1995 c.746 §49; repealed by 2005 c.94 §81]
- ORS 315.237 · Employee and dependent scholarship program payments.
- ORS 315.254 · [1993 c.730 §28 (enacted in lieu of 316.151, 317.141 and 318.085); repealed by 2009 c.33 §19]
- ORS 315.255 · [Repealed by 1965 c.26 §6]
- ORS 315.259 · [1995 c.648 §2; 1997 c.325 §38; 1999 c.59 §78; 1999 c.741 §1; 2012 c.37 §83; repealed by 2013 c.176 §7]
- ORS 315.260 · [Repealed by 1965 c.26 §6]
- ORS 315.262 · Working family child care; rules.
- ORS 315.264 · Working family household and dependent care expenses; rules.
- ORS 315.265 · [Repealed by 1965 c.26 §6]
- ORS 315.266 · Earned income; use of individual taxpayer identification number in alternative; rules.
- ORS 315.270 · [Repealed by 1965 c.26 §6]
- ORS 315.271 · Individual development accounts.
- ORS 315.272 · Certain individual development account withdrawals.
- ORS 315.273 · Qualifying child of taxpayer.
- ORS 315.274 · [1999 c.1088 §2; 2001 c.660 §57; 2003 c.77 §13; repealed by 2011 c.83 §13]
- ORS 315.275 · [Repealed by 1965 c.26 §6]
- ORS 315.276 · Quarterly payments based on annual advance amount.
- ORS 315.278 · Reconciliation of quarterly payment amounts.
- ORS 315.279 · Commencement of quarterly payments.
- ORS 315.280 · [Amended by 1953 c.148 §3; repealed by 1965 c.26 §6]
- ORS 315.281 · Definitions for credit allowed for sale of publicly supported housing.
- ORS 315.283 · Sale of publicly supported housing; rules.
- ORS 315.285 · [Repealed by 1965 c.26 §6]
- ORS 315.286 · Reservation of credit; application to Housing and Community Services Department.
- ORS 315.288 · [2023 c.490 §21; repealed by 2024 c.52 §8]
- ORS 315.290 · [Repealed by 1965 c.26 §6]
- ORS 315.291 · Calendar year limitation on credits allowed all taxpayers.
- ORS 315.295 · [Repealed by 1965 c.26 §6]
- ORS 315.304 · Pollution control facilities.
- ORS 315.305 · [Repealed by 1965 c.26 §6]
- ORS 315.310 · [Repealed by 1965 c.26 §6]
- ORS 315.311 · [1995 c.746 §33; 1997 c.325 §40; repealed by 2011 c.83 §13]
- ORS 315.315 · [Repealed by 1965 c.26 §6]
- ORS 315.320 · [Repealed by 1965 c.26 §6]
- ORS 315.324 · [1993 c.730 §32 (enacted in lieu of 316.103 and 317.106); 1995 c.746 §7; repealed by 2011 c.83 §13]
- ORS 315.325 · [Repealed by 1965 c.26 §6]
- ORS 315.326 · Renewable energy development contributions; auction of tax credits; certification; rules.
- ORS 315.329 · Funding in lieu of tax credit certification.
- ORS 315.330 · [Repealed by 1965 c.26 §6]
- ORS 315.331 · Energy conservation projects.
- ORS 315.335 · [Repealed by 1965 c.26 §6]
- ORS 315.336 · Transportation projects.
- ORS 315.340 · [Repealed by 1965 c.26 §6]
- ORS 315.341 · Renewable energy resource equipment manufacturing facilities.
- ORS 315.345 · [Repealed by 1965 c.26 §6]
- ORS 315.350 · [Repealed by 1965 c.26 §6]
- ORS 315.354 · Energy conservation facilities.
- ORS 315.355 · [Repealed by 1965 c.26 §6]
- ORS 315.356 · Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs.
- ORS 315.357 · Time limit applicable to energy conservation tax credit.
- ORS 315.360 · [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
- ORS 315.365 · [Repealed by 1965 c.26 §6]
- ORS 315.455 · [Repealed by 1965 c.26 §6]
- ORS 315.460 · [Repealed by 1965 c.26 §6]
- ORS 315.465 · Biofuels and fuel blends.
- ORS 315.469 · Biodiesel used in home heating.
- ORS 315.504 · [1993 c.730 §38 (enacted in lieu of 316.104 and 317.140); repealed by 2005 c.80 §7]
- ORS 315.505 · [Repealed by 1965 c.26 §6]
- ORS 315.506 · New business facility in reservation enterprise zone or reservation partnership zone.
- ORS 315.507 · Electronic commerce in designated enterprise zone.
- ORS 315.508 · Recordkeeping requirements; disallowance of credit.
- ORS 315.510 · [Repealed by 1965 c.26 §6]
- ORS 315.511 · [2001 c.957 §15; repealed by 2011 c.83 §15]
- ORS 315.514 · Film production development contributions; auction of tax credits; rules.
- ORS 315.515 · [Repealed by 1965 c.26 §6]
- ORS 315.516 · Funding in lieu of tax credit certification.
- ORS 315.517 · Water transit vessels.
- ORS 315.518 · Research conducted by semiconductor company.
- ORS 315.519 · Refundability of tax credit.
- ORS 315.520 · [Repealed by 1965 c.26 §6]
- ORS 315.521 · [2005 c.592 §5; 2013 c.750 §42; 2016 c.31 §2; 2019 c.483 §15; renumbered 315.640 in 2019]
- ORS 315.522 · Certification; application to Oregon Business Development Department; fees; rules.
- ORS 315.523 · Employee training.
- ORS 315.525 · [Repealed by 1965 c.26 §6]
- ORS 315.526 · Short title.
- ORS 315.529 · Definitions.
- ORS 315.530 · [Repealed by 1965 c.26 §6]
- ORS 315.533 · Qualified equity investments.
- ORS 315.535 · [Repealed by 1965 c.26 §6]
- ORS 315.536 · Transferability of credit.
- ORS 315.540 · [Repealed by 1965 c.26 §6]
- ORS 315.545 · [Repealed by 1965 c.26 §6]
- ORS 315.550 · [Repealed by 1965 c.26 §6]
- ORS 315.555 · [Repealed by 1965 c.26 §6]
- ORS 315.560 · [Repealed by 1965 c.26 §6]
- ORS 315.570 · [Repealed by 1965 c.26 §6]
- ORS 315.575 · [Repealed by 1965 c.26 §6]
- ORS 315.580 · [Repealed by 1965 c.26 §6]
- ORS 315.585 · [Repealed by 1965 c.26 §6]
- ORS 315.590 · [Repealed by 1965 c.26 §6]
- ORS 315.591 · Definitions.
- ORS 315.593 · Short line railroad rehabilitation projects; rules.
- ORS 315.595 · Preliminary certification; application; allocation priority; rules.
- ORS 315.597 · Final certification; rules.
- ORS 315.599 · Fees; appropriation for expenses.