GroundRules
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- ORS 317.020 · [Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]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 317.021 · [1985 c.802 §60; 1987 c.293 §34; renumbered 314.031 in 1993]
- ORS 317.022 · [1983 c.162 §41; 1984 c.1 §8; repealed by 2005 c.94 §84]
- ORS 317.025 · Omission of previously enacted savings clauses from Oregon Revised Statutes.
- ORS 317.030 · Effect of chapter.
- ORS 317.035 · Effect of subsequent repeal of chapter.
- ORS 317.038 · Computation of Oregon taxable history.
- ORS 317.045 · [1989 c.625 §19; repealed by 1991 c.457 §24]
- ORS 317.055 · [Amended by 1957 c.607 §1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §2; repealed by 1975 c.368 §8]
- ORS 317.056 · [1975 c.368 §3; 1983 c.162 §4; 1999 c.21 §43; repealed by 2009 c.403 §7]
- ORS 317.057 · [1999 c.30 §2; 2009 c.541 §18; repealed by 2013 c.614 §1]
- ORS 317.060 · [Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §3; repealed by 1975 c.368 §8]
- ORS 317.061 · Tax rate.
- ORS 317.063 · Tax rate imposed on certain long-term capital gain from farming; requirements.
- ORS 317.065 · [Repealed by 1975 c.368 §8]
- ORS 317.066 · [1977 c.597 §2; repealed by 1983 c.162 §57]
- ORS 317.067 · Tax on homeowners association income.
- ORS 317.070 · Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
- ORS 317.071 · [1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111]
- ORS 317.072 · [1967 c.592 §9; 1969 c.340 §3; 1973 c.831 §9; 1977 c.795 §12; 1977 c.866 §11; 1981 c.408 §2; 1983 c.637 §7; renumbered 317.116]
- ORS 317.073 · [1959 c.631 §6; repealed by 1969 c.520 §49]
- ORS 317.074 · [1955 c.592 §2; 1957 c.607 §4; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1969 c.520 §49]
- ORS 317.075 · [Repealed by 1955 c.592 §4]
- ORS 317.076 · [1969 c.600 §9; renumbered 317.122]
- ORS 317.077 · [1977 c.839 §10; 1979 c.439 §2; renumbered 317.128]
- ORS 317.078 · [1969 c.600 §5; 1983 c.162 §35; renumbered 317.650]
- ORS 317.080 · Exempt corporations.
- ORS 317.083 · [1981 c.778 §36; renumbered 317.386]
- ORS 317.084 · [1987 c.911 §8e; repealed by 2005 c.80 §7]
- ORS 317.085 · [Repealed by 1957 c.607 §10]
- ORS 317.087 · [1981 c.720 §18; renumbered 317.133]
- ORS 317.090 · Minimum tax.
- ORS 317.092 · Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
- ORS 317.095 · [1955 c.592 §§3,6; repealed by 1965 c.479 §1 (317.096 enacted in lieu of 317.095)]
- ORS 317.096 · [1965 c.479 §2 (enacted in lieu of 317.095); repealed by 1983 c.162 §57]
- ORS 317.097 · Lending institution loans for housing; rules.
- ORS 317.098 · [1979 c.561 §6; 1983 c.162 §8; renumbered 317.392]
- ORS 317.099 · [1989 c.1071 §§10,10a; repealed by 1991 c.863 §69]
- ORS 317.100 · [1979 c.483 §2; repealed by 1989 c.626 §12]
- ORS 317.102 · [1979 c.578 §9; 1985 c.749 §2; 1987 c.605 §2; 1989 c.887 §2; 1991 c.714 §7; 1991 c.877 §24; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
- ORS 317.103 · [1981 c.894 §§15,16; 1989 c.765 §4; 1991 c.457 §10; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
- ORS 317.104 · [1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
- ORS 317.105 · [Repealed by 1983 c.162 §57]
- ORS 317.106 · [1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
- ORS 317.110 · [Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57]
- ORS 317.111 · Weatherization loan interest; commercial lending institutions.
- ORS 317.112 · Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
- ORS 317.113 · [1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33]
- ORS 317.114 · [1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- ORS 317.115 · [1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36]
- ORS 317.116 · [Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
- ORS 317.120 · [1969 c.681 §5; repealed by 1983 c.162 §57]
- ORS 317.122 · [Formerly 317.076; 1995 c.786 §14; 2007 c.716 §2; repealed by 2025 c.36 §4]
- ORS 317.124 · Long term enterprise zone facilities.
- ORS 317.125 · Other tax credits limited; exception.
- ORS 317.127 · Long Term Enterprise Zone Fund.
- ORS 317.128 · [Formerly 317.077; repealed by 1987 c.769 §20]
- ORS 317.129 · Tax payments of long term enterprise zone facilities credit claimants.
- ORS 317.131 · Distribution of funds to local governments.
- ORS 317.133 · [Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
- ORS 317.134 · [1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
- ORS 317.135 · [1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
- ORS 317.140 · [1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
- ORS 317.141 · [1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- ORS 317.142 · [1989 c.893 §§5,6; repealed by 1991 c.877 §41]
- ORS 317.145 · [1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
- ORS 317.146 · [1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
- ORS 317.147 · Agriculture workforce housing loans; credit transfers; rules.
- ORS 317.148 · [1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
- ORS 317.149 · [1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
- ORS 317.150 · [1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
- ORS 317.151 · Contributions of computers or scientific equipment for research to educational organizations.
- ORS 317.152 · [1989 c.911 §2; 1991 c.457 §12; 1993 c.726 §42; 1993 c.813 §11; 1995 c.79 §167; 1995 c.556 §14; 1995 c.746 §9; 1997 c.839 §33; 1999 c.90 §25; 2001 c.660 §50; 2003 c.739 §12; 2005 c.832 §51; 2011 c.730 §§8,8a; repealed by 2025 c.36 §4]
- ORS 317.153 · [1989 c.911 §3; repealed by 2025 c.36 §4]
- ORS 317.154 · [1989 c.911 §4; 1995 c.746 §10; 2001 c.660 §51; 2003 c.739 §13; 2005 c.832 §52; 2011 c.730 §9; 2013 c.750 §38; repealed by 2025 c.36 §4]
- ORS 317.155 · [Amended by 1969 c.600 §10; repealed by 1983 c.162 §57]
- ORS 317.156 · [1967 c.274 §4; repealed by 1983 c.162 §57]
- ORS 317.160 · [Repealed by 1983 c.162 §57]
- ORS 317.165 · [Amended by 1981 c.812 §2; repealed by 1983 c.162 §57]
- ORS 317.170 · [Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57]
- ORS 317.175 · [Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57]
- ORS 317.180 · [Repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
- ORS 317.185 · [Repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
- ORS 317.190 · Effect on reporting income.
- ORS 317.195 · Effect on deductions allowed.
- ORS 317.197 · [1969 c.600 §§3,4,6; 1973 c.402 §22; 1981 c.705 §4; 1983 c.162 §32; renumbered 317.655]
- ORS 317.199 · [1969 c.600 §7; 1983 c.162 §33; renumbered 317.660]
- ORS 317.205 · [Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205)]
- ORS 317.206 · [1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57]
- ORS 317.210 · [Repealed by 1983 c.162 §57]
- ORS 317.215 · [Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)]
- ORS 317.216 · [1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57]
- ORS 317.220 · [Amended by 1953 c.385 §9; 1975 c.650 §3; 1977 c.795 §13; repealed by 1983 c.162 §57]
- ORS 317.225 · [Amended by 1981 c.705 §5; repealed by 1983 c.162 §57]
- ORS 317.228 · [1969 c.681 §6; repealed by 1983 c.162 §57]
- ORS 317.230 · [Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230)]
- ORS 317.231 · [1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
- ORS 317.235 · [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
- ORS 317.236 · [1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
- ORS 317.238 · [1965 c.460 §2; 1981 c.812 §3; repealed by 1983 c.162 §57]