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- ORS 316.751 · [Formerly 316.580; repealed by 1969 c.493 §99]
- ORS 316.752 · Definitions for ORS 316.752 to 316.771.
- ORS 316.755 · [1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755)]
- ORS 316.758 · Additional personal exemption credit for persons with severe disabilities; income limitation.
- ORS 316.760 · [1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
- ORS 316.761 · [1957 c.586 §9; 1963 c.627 §18 (referred and rejected); 1963 s.s. c.3 §1; repealed by 1969 c.493 §99]
- ORS 316.765 · Additional personal exemption credit for spouse of person with severe disability; conditions.
- ORS 316.770 · [Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99]
- ORS 316.771 · Proof of status for exemption credit.
- ORS 316.775 · [1957 c.586 §10; 1959 c.234 §3; repealed by 1969 c.493 §99]
- ORS 316.777 · Income derived from sources within federally recognized Indian country exempt from tax.
- ORS 316.778 · Small city business development exemption; rules.
- ORS 316.780 · [1957 c.586 §11; repealed by 1969 c.493 §99]
- ORS 316.783 · Amounts received for condemnation of Indian tribal lands.
- ORS 316.785 · Income derived from exercise of Indian fishing rights.
- ORS 316.787 · Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
- ORS 316.788 · [Formerly 316.051; repealed by 1987 c.293 §70]
- ORS 316.789 · [1991 c.177 §2; repealed by 2013 c.194 §4]
- ORS 316.790 · [1953 c.304 §116; 1957 c.528 §3; repealed by 1969 c.493 §99]
- ORS 316.791 · [2005 c.519 §12; 2007 c.605 §1; repealed by 2013 c.194 §4]
- ORS 316.792 · Military pay.
- ORS 316.794 · [Formerly 316.052; repealed by 1987 c.293 §70]
- ORS 316.795 · Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
- ORS 316.796 · Definitions.
- ORS 316.797 · First-time home buyer savings account; restrictions.
- ORS 316.798 · Subtraction for contributions; exemption for earnings; limitations.
- ORS 316.799 · [Formerly 316.053; repealed by 1987 c.293 §70]
- ORS 316.800 · Limits phased out based on income applicable to subtraction or exemption.
- ORS 316.801 · Addition for certain amounts withdrawn; penalty; exceptions.
- ORS 316.802 · [1969 c.493 §71; renumbered 316.970]
- ORS 316.803 · Obligations of financial institution; provision of certificates to account holders.
- ORS 316.805 · [1953 c.304 §100; repealed by 1969 c.493 §99]
- ORS 316.806 · [Formerly 316.057; renumbered 316.811 in 2025]
- ORS 316.807 · Taxpayer to maintain records.
- ORS 316.808 · Rules; financial institutions not subject to obligations related to first-time home buyer savings accounts; informational materials.
- ORS 316.810 · [1953 c.304 §101; repealed by 1969 c.493 §99]
- ORS 316.811 · Definitions for ORS 316.811 to 316.818.
- ORS 316.812 · Certain traveling expenses.
- ORS 316.815 · [1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]
- ORS 316.818 · Proof of expenses.
- ORS 316.820 · [1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.821 · Federal election to deduct sales taxes; addition for state purposes.
- ORS 316.824 · Definitions for ORS 316.824 and 316.832.
- ORS 316.825 · [1953 c.304 §104; repealed by 1969 c.493 §99]
- ORS 316.827 · [1957 s.s. c.15 §7; last sentence derived from 1957 s.s. c.15 §8; 1963 c.627 §20 (referred and rejected); repealed by 1969 c.493 §99]
- ORS 316.830 · [1953 c.304 §105; repealed by 1969 c.493 §99]
- ORS 316.832 · Travel expenses for loggers.
- ORS 316.834 · [1991 c.863 §33; repealed by 2009 c.33 §23]
- ORS 316.835 · [1953 c.304 §106; repealed by 1969 c.493 §99]
- ORS 316.836 · Qualified production activities income.
- ORS 316.837 · Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
- ORS 316.838 · Art object donation.
- ORS 316.840 · [1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99]
- ORS 316.844 · Special computation of gain or loss where farm use value used.
- ORS 316.845 · Exception to ORS 316.844.
- ORS 316.846 · Scholarship awards used for housing expenses.
- ORS 316.847 · National service educational award.
- ORS 316.848 · Individual development accounts.
- ORS 316.849 · [Formerly 316.145; repealed by 1993 c.475 §3]
- ORS 316.850 · Personal casualty loss.
- ORS 316.852 · [1999 c.358 §2; 2011 c.301 §3; repealed by 2025 c.36 §4]
- ORS 316.853 · Addition for amount deducted as deemed repatriation.
- ORS 316.854 · [Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293 §70]
- ORS 316.855 · [1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99]
- ORS 316.856 · Severance pay; rules.
- ORS 316.857 · [1989 1985 c.352 §2; renumbered 316.216 in 1989]
- ORS 316.859 · Addition for amount deducted as qualified business income from pass-through entity.
- ORS 316.860 · [1953 c.304 §109; repealed by 1969 c.493 §99]
- ORS 316.861 · Addition of purchase price of purchased winning lottery ticket.
- ORS 316.863 · [1985 c.802 §3; repealed by 1997 c.839 §69]
- ORS 316.865 · [1953 c.304 §110; repealed by 1969 c.493 §99]
- ORS 316.866 · Amounts received in civil action arising from wildfire.
- ORS 316.867 · Legal fees in wildfire-related litigation.
- ORS 316.870 · [1953 c.304 §111; repealed by 1969 c.493 §99]
- ORS 316.871 · [1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
- ORS 316.872 · [1985 c.715 §3; 1987 c.647 §15; repealed by 2011 c.83 §21]
- ORS 316.873 · [1995 c.809 §2; 1997 c.839 §25; repealed by 2011 c.83 §21]
- ORS 316.874 · [1995 c.809 §3; repealed by 2011 c.83 §21]
- ORS 316.875 · [1953 c.304 §112; repealed by 1969 c.493 §99]
- ORS 316.876 · [1995 c.809 §4; repealed by 2011 c.83 §21]
- ORS 316.877 · [1995 c.809 §5; repealed by 2011 c.83 §21]
- ORS 316.878 · [1995 c.809 §6; repealed by 2011 c.83 §21]
- ORS 316.879 · [1995 c.809 §7; repealed by 2011 c.83 §21]
- ORS 316.880 · [1953 c.304 §113; repealed by 1969 c.493 §99]
- ORS 316.881 · [1995 c.809 §8; repealed by 2011 c.83 §21]
- ORS 316.882 · [1995 c.809 §9; repealed by 2011 c.83 §21]
- ORS 316.883 · [1995 c.809 §10; repealed by 2011 c.83 §21]
- ORS 316.884 · [1995 c.809 §12; repealed by 2011 c.83 §21]
- ORS 316.885 · [1953 c.304 §114; repealed by 1969 c.493 §99]
- ORS 316.970 · Effect of chapter 493, Oregon Laws 1969.
- ORS 316.990 · [1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
- ORS 316.992 · Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.
- ORS 317.005 · Short title.
- ORS 317.010 · Definitions.
- ORS 317.013 · Adoption of parts of Internal Revenue Code and application of federal laws and regulations.
- ORS 317.015 · [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 317.016 · [1967 c.274 §§2,3,5; 1975 c.705 §10; repealed by 1983 c.162 §57]
- ORS 317.017 · [1985 c.802 §48; repealed by 1997 c.839 §69]
- ORS 317.018 · Statement of purpose.
- ORS 317.019 · Application of Payment-in-kind Tax Treatment Act of 1983.