GroundRules
Browse Oregon
Read the original sections, or search by topic.
- ORS 316.096 · [1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]
- ORS 316.097 · [See 316.480; 1973 c.831 §8; 1977 c.795 §11; 1977 c.866 §10; 1979 c.691 §6; 1981 c.408 §1; 1983 c.637 §6; 1987 c.596 §2; 1989 c.802 §2; 1991 c.877 §6; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
- ORS 316.098 · [1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
- ORS 316.099 · Credit for early intervention services for child with disability; income limitation; rules of State Board of Education.
- ORS 316.102 · Credit for political contributions.
- ORS 316.103 · [1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
- ORS 316.104 · [1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
- ORS 316.105 · [1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]
- ORS 316.106 · [1967 c.274 §7; repealed by 1969 c.493 §99]
- ORS 316.107 · [1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]
- ORS 316.108 · [1967 c.118 §2; repealed by 1969 c.493 §99]
- ORS 316.109 · Credit for tax by another jurisdiction on sale of residential property; rules.
- ORS 316.110 · [1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99]
- ORS 316.111 · [1965 c.360 §2; repealed by 1969 c.493 §99]
- ORS 316.112 · [1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.113 · [1967 c.61 §2; repealed by 1969 c.493 §99]
- ORS 316.114 · [1967 c.449 §2; repealed by 1969 c.493 §99]
- ORS 316.115 · [1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
- ORS 316.116 · Credit for alternative energy device; rules.
- ORS 316.117 · Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
- ORS 316.118 · Pro rata share of S corporation income of nonresident shareholder.
- ORS 316.119 · Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
- ORS 316.122 · Separate or joint determination of income for spouses in a marriage.
- ORS 316.124 · Determination of adjusted gross income of nonresident partner.
- ORS 316.125 · [1953 c.304 §17; repealed by 1969 c.493 §99]
- ORS 316.127 · Income of nonresident from Oregon sources.
- ORS 316.130 · Determination of taxable income of full-year nonresident.
- ORS 316.131 · Credit allowed to nonresident for taxes paid to state of residence; exception.
- ORS 316.132 · [1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- ORS 316.133 · [1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
- ORS 316.134 · [1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
- ORS 316.135 · [1979 c.554 §2; renumbered 316.752]
- ORS 316.136 · [1979 c.554 §3; renumbered 316.758]
- ORS 316.137 · [1979 c.554 §4; renumbered 316.765]
- ORS 316.138 · [1979 c.554 §5; renumbered 316.771]
- ORS 316.139 · [1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
- ORS 316.140 · [1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
- ORS 316.141 · [1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
- ORS 316.142 · [1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
- ORS 316.143 · [1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005]
- ORS 316.144 · [1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]
- ORS 316.145 · [1979 c.561 §4; renumbered 316.849]
- ORS 316.146 · [1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005]
- ORS 316.147 · Definitions for ORS 316.147 to 316.149.
- ORS 316.148 · Credit for expenses in lieu of nursing home care; limitation.
- ORS 316.149 · Evidence of eligibility for credit.
- ORS 316.150 · [1979 c.414 §2; renumbered 316.854]
- ORS 316.151 · [1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- ORS 316.152 · [1991 c.916 §13; repealed by 1997 c.170 §33]
- ORS 316.153 · [1991 c.846 §2; 1995 c.556 §3; 1995 c.559 §54; 1997 c.839 §12; 1999 c.90 §11; 1999 c.676 §27; 2001 c.596 §50; 2001 c.660 §38; 2005 c.826 §1; repealed by 2007 c.843 §89 and 2007 c.906 §30]
- ORS 316.154 · [1989 c.963 §2; 1991 c.766 §3; 1991 c.877 §10; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
- ORS 316.155 · [1991 c.652 §8; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
- ORS 316.157 · Credit for retirement income.
- ORS 316.158 · Effect upon ORS 316.157 of determination of invalidity; severability.
- ORS 316.159 · Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
- ORS 316.160 · [1953 c.304 §18; 1965 c.26 §3; repealed by 1969 c.493 §99]
- ORS 316.162 · Definitions for ORS 316.162 to 316.221.
- ORS 316.164 · When surety bond or letter of credit required of employer; enforcement.
- ORS 316.165 · [1953 c.304 §19; repealed by 1969 c.493 §99]
- ORS 316.167 · Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
- ORS 316.168 · Employer required to file combined quarterly tax report.
- ORS 316.169 · Circumstances in which person other than employer required to withhold tax.
- ORS 316.170 · [1953 c.304 §20; repealed by 1969 c.493 §99]
- ORS 316.171 · Application of tax and report to administration of tax laws.
- ORS 316.172 · Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.
- ORS 316.175 · [1953 c.304 §21; repealed by 1969 c.493 §99]
- ORS 316.177 · Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.
- ORS 316.180 · [1953 c.304 §22; repealed by 1969 c.493 §99]
- ORS 316.182 · Withholding statement of exemption certificate; default withholding rate.
- ORS 316.185 · [1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]
- ORS 316.187 · Amount withheld is in payment of employee’s tax.
- ORS 316.189 · Withholding of state income taxes from certain periodic payments.
- ORS 316.190 · [Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3) derived from 1955 c.92 §2; repealed by 1969 c.493 §99]
- ORS 316.191 · Withholding taxes at time and in manner other than required by federal law; rules.
- ORS 316.192 · [1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7]
- ORS 316.193 · Withholding of state income taxes from federal retired pay for members of uniformed services.
- ORS 316.194 · Withholding from lottery prize payments; rules.
- ORS 316.195 · [1953 c.304 §25; repealed by 1969 c.493 §99]
- ORS 316.196 · Withholding of state income taxes from federal retirement pay for civil service annuitant.
- ORS 316.197 · Payment to department by employer; interest on delinquent payments.
- ORS 316.198 · Payment by electronic funds transfer; phase-in; rules.
- ORS 316.200 · [1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99]
- ORS 316.202 · Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules.
- ORS 316.205 · [1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
- ORS 316.207 · Liability for tax; warrant for collection; conference; appeal.
- ORS 316.209 · Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
- ORS 316.210 · [1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
- ORS 316.212 · Applicability of other provisions of tax law; employer as taxpayer.
- ORS 316.213 · Definitions for ORS 316.213 to 316.219.
- ORS 316.214 · Withholding requirements for members of professional athletic teams.
- ORS 316.215 · [1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5; repealed by 1987 c.293 §54]
- ORS 316.216 · [1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003]
- ORS 316.217 · [1969 c.493 §36; repealed by 1987 c.293 §56]
- ORS 316.218 · Annual report of compensation paid to professional athletic team members.
- ORS 316.219 · Rules.
- ORS 316.220 · Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
- ORS 316.221 · Disposition of withheld amounts.
- ORS 316.222 · [1969 c.493 §37; repealed by 1987 c.293 §56]
- ORS 316.223 · Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
- ORS 316.227 · [1969 c.493 §38; repealed by 1987 c.293 §56]