GroundRules
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- ORS 316.255 · [1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255)]
- ORS 316.256 · [1959 c.581 §2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
- ORS 316.257 · [1963 c.435 §4; repealed by 1969 c.493 §99]
- ORS 316.258 · [1961 c.225 §2; repealed by 1969 c.493 §99]
- ORS 316.260 · [1953 c.304 §30; repealed by 1969 c.493 §99]
- ORS 316.265 · [1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)]
- ORS 316.266 · [1959 c.581 §4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 §11; last sentence of subsection (6) enacted as 1961 c.225 §3; 1969 c.103 §1; repealed by 1969 c.493 §99]
- ORS 316.267 · Application of chapter to estates and certain trusts.
- ORS 316.270 · [1953 c.304 §32; repealed by 1969 c.493 §99]
- ORS 316.272 · Computation and payment on estate or trust.
- ORS 316.275 · [1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99]
- ORS 316.277 · Associations taxable as corporations exempt from chapter.
- ORS 316.279 · Treatment of business trusts and business trusts income.
- ORS 316.280 · [1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 §2; repealed by 1959 c.581 §5 (316.281 enacted in lieu of 316.280)]
- ORS 316.281 · [1959 c.581 §6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 §11; 1965 c.99 §1; repealed by 1969 c.493 §99]
- ORS 316.282 · Definitions related to trusts and estates; rules.
- ORS 316.285 · [1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285)]
- ORS 316.286 · [1959 c.581 §8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
- ORS 316.287 · “Fiduciary adjustment” defined; shares proportioned; rules.
- ORS 316.290 · [1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)]
- ORS 316.291 · [1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
- ORS 316.292 · Credit for taxes paid another state.
- ORS 316.295 · [1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]
- ORS 316.296 · [1965 c.154 §2; repealed by 1969 c.493 §99]
- ORS 316.297 · [1963 c.343 §2; repealed by 1969 c.493 §99]
- ORS 316.298 · Accumulation distribution credit.
- ORS 316.299 · [1965 c.178 §2; repealed by 1969 c.493 §99]
- ORS 316.302 · “Nonresident estate or trust” defined.
- ORS 316.305 · [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.306 · [1955 c.608 §2; repealed by 1969 c.493 §99]
- ORS 316.307 · Income of nonresident estate or trust.
- ORS 316.310 · [1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]
- ORS 316.312 · Determination of Oregon share of income.
- ORS 316.315 · [1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99]
- ORS 316.317 · Credit to beneficiary for accumulation distribution.
- ORS 316.320 · [1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99]
- ORS 316.325 · [1953 c.304 §42; repealed by 1969 c.493 §99]
- ORS 316.330 · [1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]
- ORS 316.335 · [1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99]
- ORS 316.336 · [1961 c.608 §2; repealed by 1969 c.493 §99]
- ORS 316.337 · [1957 c.16 §2; repealed by 1969 c.493 §99]
- ORS 316.340 · [1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99]
- ORS 316.342 · [1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)]
- ORS 316.345 · [1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99]
- ORS 316.347 · [1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)]
- ORS 316.350 · [1953 c.304 §47; repealed by 1969 c.493 §99]
- ORS 316.352 · [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]
- ORS 316.353 · [1957 s.s. c.15 §6; subsection (6) derived from 1957 s.s. c.15 §8; 1959 c.92 §1; 1963 c.627 §12 (referred and rejected); 1965 c.410 §6; repealed by 1969 c.493 §99]
- ORS 316.355 · [1953 c.304 §48; repealed by 1969 c.493 §99]
- ORS 316.360 · [1953 c.304 §49; repealed by 1969 c.493 §99]
- ORS 316.362 · Persons required to make returns.
- ORS 316.363 · Returns; instructions.
- ORS 316.364 · Flesch Reading Ease Score form instructions.
- ORS 316.365 · [1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.366 · Schedule for collection of taxpayer self-reported demographic data.
- ORS 316.367 · Joint return by spouses in a marriage.
- ORS 316.368 · When joint return liability divided; showing of marital status and hardship; rules.
- ORS 316.369 · Circumstances where one spouse relieved of joint return liability; rules.
- ORS 316.370 · [1953 c.304 §51; repealed by 1969 c.493 §99]
- ORS 316.371 · [1989 c.625 §12; repealed by 2001 c.660 §9]
- ORS 316.372 · Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
- ORS 316.375 · [1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99]
- ORS 316.377 · Individual under disability.
- ORS 316.380 · [1953 c.304 §53; repealed by 1969 c.493 §99]
- ORS 316.382 · Returns by fiduciaries.
- ORS 316.385 · [1963 c.435 §2; repealed by 1969 c.493 §99]
- ORS 316.387 · Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
- ORS 316.390 · [1963 c.435 §3; repealed by 1969 c.493 §99]
- ORS 316.392 · Notice of qualification of receiver and others.
- ORS 316.397 · [1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]
- ORS 316.402 · [1969 c.493 §62; repealed by 1971 c.332 §2]
- ORS 316.405 · [1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99]
- ORS 316.406 · [1959 c.591 §21; repealed by 1965 c.410 §7]
- ORS 316.407 · [1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60]
- ORS 316.408 · [1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.410 · [1959 c.591 §3; repealed by 1965 c.410 §7]
- ORS 316.411 · [1963 c.388 §§2,4; repealed by 1965 c.410 §7]
- ORS 316.412 · [1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.414 · [1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.415 · [1965 c.410 §3; repealed by 1969 c.493 §99]
- ORS 316.417 · [1969 c.493 §64; 1993 c.44 §3; repealed by 2025 c.371 §9]
- ORS 316.420 · [1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.422 · [1969 c.493 §65; repealed by 1971 c.354 §7]
- ORS 316.425 · [1965 c.410 §4; repealed by 1969 c.493 §99]
- ORS 316.426 · [1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.430 · [1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.432 · [1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.434 · [1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.436 · [1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.438 · [1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
- ORS 316.440 · [1959 c.591 §13; repealed by 1965 c.410 §7]
- ORS 316.442 · [1959 c.591 §14; repealed by 1965 c.410 §7]
- ORS 316.444 · [1959 c.591 §15; repealed by 1965 c.410 §7]
- ORS 316.446 · [1959 c.591 §16; repealed by 1965 c.410 §7]
- ORS 316.448 · [1959 c.591 §17; repealed by 1965 c.410 §7]
- ORS 316.450 · [1959 c.591 §18; repealed by 1965 c.410 §7]
- ORS 316.454 · [1965 c.248 §3; repealed by 1969 c.493 §99]
- ORS 316.455 · [1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s. c.15 §4; 1963 c.486 §1; 1963 c.627 §15 (referred and rejected); 1965 c.248 §1; repealed by 1969 c.493 §99]
- ORS 316.457 · Department may require copy of federal return.
- ORS 316.462 · Change of election.