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- ORS 317.460 · [Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
- ORS 317.465 · [Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
- ORS 317.470 · [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
- ORS 317.475 · [Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
- ORS 317.476 · Net losses of prior years.
- ORS 317.478 · Pre-change and built-in losses.
- ORS 317.479 · Limitation on use of preacquisition losses to offset built-in gain.
- ORS 317.480 · [Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
- ORS 317.485 · Loss carryforward after reorganization; construction.
- ORS 317.488 · [1999 c.358 §4; 2011 c.301 §4; repealed by 2025 c.36 §4]
- ORS 317.491 · Contribution to charitable organization subject to disqualification order.
- ORS 317.493 · Addition of purchase price of purchased winning lottery ticket.
- ORS 317.504 · [Formerly 317.395; repealed by 2025 c.371 §9]
- ORS 317.505 · [Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]
- ORS 317.510 · Requiring additional reports and information.
- ORS 317.514 · [1983 c.162 §37; repealed by 1984 c.1 §18]
- ORS 317.515 · [Renumbered 317.845]
- ORS 317.520 · [Repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
- ORS 317.525 · [Repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
- ORS 317.530 · [Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
- ORS 317.535 · [Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
- ORS 317.540 · [Repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
- ORS 317.545 · [Repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
- ORS 317.550 · [Repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
- ORS 317.590 · [Amended by 1953 c.309 §2; 1955 c.35 §1; 1957 c.528 §4; renumbered 317.850]
- ORS 317.605 · [Amended by 1953 c.331 §2; renumbered 314.210]
- ORS 317.610 · [Renumbered 314.220]
- ORS 317.615 · [Renumbered 314.230]
- ORS 317.625 · Income from sources without the United States.
- ORS 317.635 · Domestic international sales corporation; exemption from minimum tax.
- ORS 317.650 · Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required.
- ORS 317.655 · Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts.
- ORS 317.660 · Allocation of net income where insurer has both in-state and out-of-state business.
- ORS 317.665 · Oregon net losses of insurer in prior years.
- ORS 317.667 · Tax treatment of captive insurers.
- ORS 317.705 · Definitions.
- ORS 317.710 · Corporation tax return requirements; application to insurers; rules.
- ORS 317.713 · Group losses as offset to income of subsidiary paying preferred dividends.
- ORS 317.715 · Tax return of corporation in affiliated group making consolidated federal return.
- ORS 317.716 · [2015 c.755 §2; repealed by 2018 c.101 §35]
- ORS 317.717 · [2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35]
- ORS 317.720 · Computation of taxable income; excess loss accounts.
- ORS 317.725 · Adjustments to prevent double taxation or deduction; rules.
- ORS 317.845 · [Formerly 317.515; repealed by 1985 c.761 §27]
- ORS 317.850 · Disposition of revenue.
- ORS 317.853 · Disposition of revenue from tax imposed at increased rate; estimate.
- ORS 317.910 · [1959 c.356 §3; repealed by 1983 c.162 §57]
- ORS 317.920 · Tax imposed on unrelated business income of certain exempt corporations.
- ORS 317.930 · Exceptions and limitations.
- ORS 317.940 · [1959 c.356 §5; repealed by 1983 c.162 §57]
- ORS 317.950 · Assessment of deficiency.
- ORS 317.990 · [Repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
- ORS 317.991 · Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.
- ORS 317A.100 · Definitions.
- ORS 317A.102 · Determination of commercial activity of taxpayer engaged in farming operation.
- ORS 317A.103 · Accounting methods.
- ORS 317A.106 · Unitary groups.
- ORS 317A.109 · Taxation of property transferred into state; rules.
- ORS 317A.113 · Joint and several liability.
- ORS 317A.116 · Corporate activity tax imposed on commercial activity.
- ORS 317A.119 · Subtraction.
- ORS 317A.122 · Exclusion for subcontracting payments.
- ORS 317A.123 · Receipts from sale of prescription drugs excluded.
- ORS 317A.125 · Rate of taxation; exemption amount.
- ORS 317A.128 · Sourcing of commercial activity; rules.
- ORS 317A.131 · Registration; rules.
- ORS 317A.134 · Records.
- ORS 317A.137 · Returns; payment; rules.
- ORS 317A.140 · Accounting; installment payment; rules.
- ORS 317A.143 · Rules; uniformity.
- ORS 317A.146 · Quitting business; successor.
- ORS 317A.149 · Applicability of other provisions of tax law.
- ORS 317A.152 · Payments to Department of Revenue.
- ORS 317A.155 · Suspense account; payment of refunds; disposition of net revenue.
- ORS 317A.158 · Local taxes preempted.
- ORS 317A.161 · Interest and penalties.
- ORS 318.010 · Short title; Department of Revenue to administer chapter.
- ORS 318.020 · Imposition of tax.
- ORS 318.030 · [1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)]
- ORS 318.031 · Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law.
- ORS 318.040 · Exempt corporations.
- ORS 318.044 · [1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57]
- ORS 318.046 · [1957 s.s. c.15 §§16,17; 1959 c.92 §3; repealed by 1983 c.162 §57]
- ORS 318.048 · [1965 c.178 §6; repealed by 1983 c.162 §57]
- ORS 318.050 · [1955 c.334 §6; repealed by 1977 c.866 §9]
- ORS 318.060 · Rules and regulations; personnel.
- ORS 318.070 · Disposition of revenue.
- ORS 318.074 · Disposition of revenue from tax imposed at increased rate; estimate.
- ORS 318.080 · [1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
- ORS 318.085 · [1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
- ORS 318.090 · [1981 c.778 §38; repealed by 2003 c.46 §45]
- ORS 318.100 · [1983 c.162 §49; repealed by 1995 c.79 §172]
- ORS 318.102 · [1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
- ORS 318.104 · [1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
- ORS 318.106 · ORS 317.151 as part of chapter.
- ORS 318.110 · [1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
- ORS 318.130 · ORS 317.329 as part of chapter.
- ORS 318.160 · [1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
- ORS 318.170 · [1987 c.591 §17; repealed by 1997 c.170 §33]
- ORS 318.175 · [1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]