GroundRules
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- ORS 316.467 · [1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989]
- ORS 316.472 · Tax treatment of common trust fund; information return required.
- ORS 316.475 · [Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99]
- ORS 316.480 · [1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097]
- ORS 316.485 · [1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166]
- ORS 316.487 · [1987 c.902 §7; repealed by 1993 c.797 §33]
- ORS 316.490 · [1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16; repealed by 2021 c.8 §14]
- ORS 316.491 · [2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]
- ORS 316.493 · [1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18; repealed by 2021 c.8 §14]
- ORS 316.495 · [1989 c.987 §32; repealed by 1995 c.79 §166]
- ORS 316.502 · Distribution of revenue to General Fund; working balance; refundable credit payments.
- ORS 316.505 · [1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.510 · [1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99]
- ORS 316.512 · [1965 c.592 §2; repealed by 1969 c.493 §99]
- ORS 316.513 · [1965 c.592 §3; repealed by 1969 c.493 §99]
- ORS 316.515 · [1953 c.304 §57; repealed by 1969 c.493 §99]
- ORS 316.520 · [1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)]
- ORS 316.525 · [1953 c.304 §59; repealed by 1969 c.493 §99]
- ORS 316.530 · [1953 c.304 §60; repealed by 1969 c.493 §99]
- ORS 316.535 · [1953 c.304 §61; repealed by 1957 c.632 §1 (314.360 enacted in lieu of 316.535)]
- ORS 316.540 · [1953 c.304 §62; repealed by 1969 c.493 §99]
- ORS 316.545 · [1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
- ORS 316.550 · [1953 c.304 §64; repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
- ORS 316.555 · [1953 c.304 §65; repealed by 1957 c.632 §1 (314.370 enacted in lieu of 316.555)]
- ORS 316.557 · Definition of “estimated tax.”
- ORS 316.559 · Application of ORS 316.557 to 316.589 to estates and trusts.
- ORS 316.560 · [1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
- ORS 316.563 · When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
- ORS 316.565 · [1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
- ORS 316.567 · Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
- ORS 316.569 · When declaration required of nonresident.
- ORS 316.570 · [1953 c.304 §68; 1957 c.586 §16; 1959 c.632 §1; 1961 c.504 §2; 1969 c.166 §6; repealed by 1969 c.493 §99]
- ORS 316.573 · When individual not required to file declaration.
- ORS 316.575 · [1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19]
- ORS 316.577 · Date of filing declaration.
- ORS 316.579 · Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
- ORS 316.580 · [1953 c.304 §70; 1955 c.595 §2; 1957 c.586 §17; renumbered 316.751]
- ORS 316.583 · Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
- ORS 316.585 · [1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770]
- ORS 316.587 · Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
- ORS 316.588 · When interest on underpayment not imposed.
- ORS 316.589 · Application to short tax years and tax years beginning on other than January 1.
- ORS 316.590 · [1953 c.304 §72; repealed by 1969 c.493 §99]
- ORS 316.605 · [1953 c.304 §73; 1955 c.590 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
- ORS 316.610 · [1953 c.304 §74; 1953 c.552 §14; 1957 c.17 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
- ORS 316.615 · [1953 c.304 §75; 1953 c.552 §15; 1955 c.583 §1; 1957 c.23 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
- ORS 316.620 · [1953 c.304 §76; 1955 c.355 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
- ORS 316.625 · [1953 c.304 §77; repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
- ORS 316.630 · [1953 c.304 §78; repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
- ORS 316.635 · [1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
- ORS 316.640 · [1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
- ORS 316.645 · [1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99]
- ORS 316.650 · [1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
- ORS 316.655 · [1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
- ORS 316.660 · [1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
- ORS 316.665 · [1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
- ORS 316.670 · [1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
- ORS 316.675 · [1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
- ORS 316.680 · Modification of taxable income.
- ORS 316.681 · Interest or dividends to benefit self-employed or individual retirement accounts.
- ORS 316.683 · State exempt-interest dividends; rules.
- ORS 316.685 · Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
- ORS 316.687 · Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.
- ORS 316.690 · Foreign income taxes.
- ORS 316.693 · Subtraction for medical expenses of elderly individuals.
- ORS 316.695 · Additional modifications of taxable income; rules.
- ORS 316.697 · Fiduciary adjustment.
- ORS 316.698 · Subtraction for qualifying film production labor rebates.
- ORS 316.699 · Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward.
- ORS 316.701 · [1983 c.162 §61; repealed by 1987 c.293 §70]
- ORS 316.705 · [1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)]
- ORS 316.706 · [1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99]
- ORS 316.707 · Computation of depreciation of property under federal law; applicability.
- ORS 316.710 · [1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)]
- ORS 316.711 · [1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99]
- ORS 316.714 · [1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963 c.627 §17 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.715 · [1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715)]
- ORS 316.716 · Differences in basis on federal and state return; application of federal credit.
- ORS 316.718 · [1989 c.625 §6; repealed by 1991 c.457 §24]
- ORS 316.720 · [1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted in lieu of 316.720 and 317.505)]
- ORS 316.721 · [1957 c.586 §12; repealed by 1969 c.493 §99]
- ORS 316.723 · [1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]
- ORS 316.725 · [1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
- ORS 316.729 · [1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43 and 2003 c.77 §26]
- ORS 316.730 · [1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
- ORS 316.731 · [1957 c.586 §13; repealed by 1969 c.493 §99]
- ORS 316.735 · [1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
- ORS 316.737 · Amount specially taxed under federal law to be included in computation of state taxable income.
- ORS 316.738 · Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
- ORS 316.739 · Deferral of deduction for certain amounts deductible under federal law.
- ORS 316.740 · [1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
- ORS 316.741 · [1957 c.586 §8; repealed by 1969 c.493 §99]
- ORS 316.742 · [1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69]
- ORS 316.743 · [1997 c.824 §2; repealed by 2001 c.660 §55]
- ORS 316.744 · Cash payments for energy conservation.
- ORS 316.745 · [1953 c.304 §96; repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
- ORS 316.746 · [1991 c.641 §4; repealed by 1999 c.880 §2]
- ORS 316.747 · Contribution to charitable organization subject to disqualification order.
- ORS 316.749 · Dividend from domestic international sales corporation.
- ORS 316.750 · [1953 c.304 §97; repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]