GroundRules
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- ORS 315.601 · [2019 c.579 §12; repealed by 2021 c.528 §28]
- ORS 315.603 · Tax credit limit for biennium.
- ORS 315.604 · [1993 c.730 §40 (enacted in lieu of 316.155 and 317.149); 2009 c.595 §204; repealed by 2011 c.83 §15]
- ORS 315.606 · [2019 c.579 §14; repealed by 2021 c.528 §28]
- ORS 315.610 · Long term care insurance.
- ORS 315.613 · Credit available to persons providing rural medical care and affiliated with certain rural hospitals.
- ORS 315.616 · Additional providers who may qualify for credit.
- ORS 315.619 · Credit for medical staff at type C hospital.
- ORS 315.622 · Rural emergency medical services providers; annual report to Legislative Assembly.
- ORS 315.624 · Medical care to residents of Oregon Veterans’ Home.
- ORS 315.628 · Health care services under TRICARE contract.
- ORS 315.631 · Certification of health care providers; reports.
- ORS 315.640 · University venture development fund contributions.
- ORS 315.643 · Opportunity Grant contributions; auction of tax credits; certification; rules.
- ORS 315.646 · Funding in lieu of tax credit certification.
- ORS 315.650 · Higher education savings account or ABLE account contributions.
- ORS 315.653 · Forfeiture of prior tax relief; disallowed withdrawal or distribution.
- ORS 315.675 · Trust for Cultural Development Account contributions.
- ORS 316.002 · Short title.
- ORS 316.003 · Goals.
- ORS 316.005 · [1953 c.304 §1; repealed by 1969 c.493 §99]
- ORS 316.007 · Policy.
- ORS 316.010 · [1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
- ORS 316.012 · Terms have same meaning as in federal laws; federal law references.
- ORS 316.013 · Determination of federal adjusted gross income.
- ORS 316.014 · [1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]
- ORS 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c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]
- ORS 316.016 · [1973 c.119 §2; repealed by 1975 c.672 §8]
- ORS 316.017 · [1969 c.493 §3a; repealed by 1969 c.493 §3b]
- ORS 316.018 · Application of Payment-in-Kind Tax Treatment Act of 1983.
- ORS 316.019 · [1985 c.802 §46; repealed by 1997 c.839 §69]
- ORS 316.020 · [1953 c.304 §4; repealed by 1969 c.493 §99]
- ORS 316.021 · [1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]
- ORS 316.022 · General definitions.
- ORS 316.023 · [1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
- ORS 316.024 · Application of federal law to determination of taxable income.
- ORS 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)]
- ORS 316.026 · Charitable contributions or activities not to be used for domicile or resident status determination.
- ORS 316.027 · “Resident” defined.
- ORS 316.028 · Determination of net operating loss, carryback and carryforward.
- ORS 316.029 · Disallowance of subtraction for amounts included in calculation of net operating loss.
- ORS 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)]
- ORS 316.031 · Net operating loss subtraction allowed to taxpayer doing business in agricultural sector.
- ORS 316.032 · Department to administer law; policy as to federal conflicts and technical corrections.
- ORS 316.035 · [1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49]
- ORS 316.037 · Imposition and rate of tax.
- ORS 316.040 · [1953 c.304 §7; repealed by 1969 c.493 §99]
- ORS 316.042 · Amount of tax where joint return used.
- ORS 316.043 · Tax rates allowed for certain qualifying income; conditions; election.
- ORS 316.044 · Estimates by Legislative Revenue Officer; reports; adjustment of rates.
- ORS 316.045 · Tax rate imposed on certain long-term capital gain from farming; requirements.
- ORS 316.047 · Transitional provision to prevent doubling income or deductions.
- ORS 316.048 · Taxable income of resident.
- ORS 316.049 · [1977 c.755 §2; renumbered 316.777]
- ORS 316.050 · [1977 c.553 §2; renumbered 316.783]
- ORS 316.051 · [1977 c.390 §2; renumbered 316.788]
- ORS 316.052 · [1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
- ORS 316.053 · [1977 c.390 §4; renumbered 316.799]
- ORS 316.054 · Social Security benefits to be subtracted from federal taxable income.
- ORS 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]
- ORS 316.056 · Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
- ORS 316.057 · [1977 c.872 §8; renumbered 316.806]
- ORS 316.058 · [1977 c.872 §9; renumbered 316.812]
- ORS 316.059 · [1977 c.872 §10; renumbered 316.818]
- ORS 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]
- ORS 316.061 · [1979 c.887 §2; renumbered 316.824]
- ORS 316.062 · [1969 c.493 §14; renumbered 316.048]
- ORS 316.063 · [1979 c.887 §§3,4; renumbered 316.832]
- ORS 316.064 · [1979 c.707 §2; renumbered 316.838]
- ORS 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]
- ORS 316.066 · [1973 c.753 §2; repealed by 1979 c.414 §7]
- ORS 316.067 · [1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680]
- ORS 316.068 · [1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975 c.650 §2; 1977 c.795 §10; 1977 c.872 §12; 1978 c.9 §1; 1979 c.240 §1; 1979 c.436 §6; 1981 c.679 §1; 1981 c.896 §1; 1983 c.684 §6; renumbered 316.695]
- ORS 316.069 · [1981 c.778 §34; renumbered 316.744]
- ORS 316.070 · [1953 c.304 §13; repealed by 1969 c.493 §99]
- ORS 316.071 · [1981 c.801 §2; renumbered 316.690]
- ORS 316.072 · [1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]
- ORS 316.073 · [1975 c.672 §12; repealed by 1991 c.457 §24]
- ORS 316.074 · [1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7]
- ORS 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]
- ORS 316.076 · [1973 c.644 §6; 1979 c.699 §1; repealed by 2013 c.176 §7]
- ORS 316.077 · [1969 c.493 §16; renumbered 316.697]
- ORS 316.078 · Tax credit for dependent care expenses necessary for employment.
- ORS 316.079 · Credit for certain disabilities.
- ORS 316.080 · [1953 c.304 §12; renumbered 316.475]
- ORS 316.081 · [1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]
- ORS 316.082 · Credit for taxes paid another state; rules.
- ORS 316.083 · [1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005]
- ORS 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)]
- ORS 316.085 · Personal exemption credit.
- ORS 316.086 · [1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]
- ORS 316.087 · Credit for the elderly or permanently and totally disabled.
- ORS 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]
- ORS 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)]
- ORS 316.090 · Credit for manufactured dwelling park closure.
- ORS 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)]
- ORS 316.092 · [1969 c.493 §19; repealed by 1973 c.402 §30]
- ORS 316.093 · [1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20]
- ORS 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)]
- ORS 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]