Oregon Code — 314
Browse 150 sections in division 314 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 314.011. Definitions; conformance with federal income tax law
- § 314.015. Soccer referees considered independent contractors
- § 314.021. Application of chapter
- § 314.023. Application to partners in domestic partnership and to surviving partners
- § 314.029. Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax
- § 314.031. Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-921) to corporate excise and income tax
- § 314.033. Application of federal Tax Reform Act of 1986 (P.L. 99-514)
- § 314.035. Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)
- § 314.037. Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)
- § 314.039. Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)
- § 314.041. Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7
- § 314.043. Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)
- § 314.045. Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)
- § 314.047. Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)
- § 314.049. Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)
- § 314.051. Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)
- § 314.053. Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)
- § 314.055. Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)
- § 314.057. Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)
- § 314.059. Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
- § 314.061. Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
- § 314.063. Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)
- § 314.075. Evading requirements of law prohibited
- § 314.078. Determination of tax credit amounts
- § 314.080. Venue on failure to comply with law
- § 314.085. Taxable year; rules
- § 314.091. Abeyance of tax during periods of active duty military service
- § 314.105. Definitions for ORS 314.105 to 314.135
- § 314.115. Adjustment to correct effect of certain errors; use limited
- § 314.125. When adjustment may be made
- § 314.135. Computation; method of adjustment; credit or setoff limited; recovery after payment limited
- § 314.140. Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
- § 314.255. Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility
- § 314.256. Lobbying expenditures; proxy tax; rules
- § 314.258. Withholding in certain conveyances of real estate; rules
- § 314.260. Taxation of real estate mortgage investment conduits
- § 314.276. Method of accounting
- § 314.280. Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
- § 314.287. Costs allocable to inventory
- § 314.295. Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
- § 314.297. Election for alternative determination of farm income; computation of income; rules
- § 314.300. Passive activity loss; determination; treatment; rules
- § 314.302. Interest on deferred tax liabilities with respect to installment obligations; rules
- § 314.306. Income from discharge of indebtedness; bankruptcy; insolvency
- § 314.307. Definitions; reportable transactions
- § 314.308. Reportable transactions; rules
- § 314.310. Liability of transferee of taxpayer for taxes imposed on taxpayer
- § 314.330. Lien if grantor or other person determined to be owner of trust
- § 314.355. Returns when tax year changed
- § 314.360. Information returns; penalties
- § 314.362. Filing return on magnetic media or other machine-readable form; rules
- § 314.364. Authority of department to require filing of returns by electronic means; rules
- § 314.370. Department requiring return or supplementary return
- § 314.380. Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed
- § 314.385. Form of returns; time for filing; alternative filing formats; rules
- § 314.395. Time for payment of tax; interest on delayed return
- § 314.397. Manner of payment
- § 314.400. Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty
- § 314.401. De minimis tax payment not required
- § 314.402. Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
- § 314.403. Listed transaction understatement; penalty
- § 314.404. Penalty for failure to report reportable transaction
- § 314.406. Penalty for promotion of abusive tax shelter
- § 314.407. Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant
- § 314.410. Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items
- § 314.412. Issuing of notice of deficiency attributable to involuntary conversion; time limit
- § 314.415. Refunds; interest; credits
- § 314.417. Unpaid tax or withholding lien at time of assessment
- § 314.419. Foreclosure of lien
- § 314.421. When lien valid
- § 314.423. Status of lien
- § 314.425. Examining books, records or persons
- § 314.430. Warrant for collection of taxes
- § 314.440. Tax as debt; termination of taxable period and immediate assessment of tax
- § 314.466. Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
- § 314.469. Treatment of moneys collected under ORS 314.406
- § 314.505. Estimate of tax liability by corporations; rules
- § 314.515. Installment schedule for payment of estimated tax
- § 314.518. Estimated tax payments by electronic funds transfer; phase-in; rules
- § 314.520. State agency authority over certain electronic funds transfer payments
- § 314.525. Underpayment of estimated tax; interest; nonapplicability of penalties
- § 314.605. Short title; construction
- § 314.606. Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
- § 314.610. Definitions for ORS 314.605 to 314.675
- § 314.615. When allocation and apportionment of net income from business activity required
- § 314.620. When taxpayer is considered taxable in another state
- § 314.625. Certain nonapportionable income to be allocated
- § 314.630. Allocation to this state of net rents and royalties
- § 314.635. Allocation to this state of capital gains and losses
- § 314.640. Allocation to this state of interest and dividends
- § 314.642. Allocation to this state of lottery prizes
- § 314.645. Allocation to this state of patent and copyright royalties
- § 314.647. Policy
- § 314.650. Apportionment of income
- § 314.655. Determination of property factor
- § 314.660. Determination of payroll factor
- § 314.665. Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions
- § 314.666. Market for sales in this state
- § 314.667. Additional methods to determine extent of business activity in this state; rules
- § 314.668. Definitions
- § 314.669. Legislative findings; purposes
- § 314.671. Qualifying investment contract; duration; remedies
- § 314.673. Rules; report to Legislative Assembly
- § 314.674. Apportionment of broadcasting sales
- § 314.675. Apportionment of net loss; net loss deduction; limitations
- § 314.695. Application of ORS 314.280 and 314.605 to 314.675
- § 314.698. Treatment of global intangible low-taxed income
- § 314.712. Partnerships not subject to income tax; exceptions
- § 314.714. Character of partnership income; procedure if partner s treatment of item inconsistent with partnership treatment; rules
- § 314.716. Basis of partner s interest; gain or loss on sale; election to adjust basis
- § 314.718. Treatment of contributions to partnership
- § 314.720. Treatment of distributions from partnership
- § 314.722. Publicly traded partnerships taxed as corporations
- § 314.724. Information return; penalty; rules
- § 314.725. Privilege tax applicable to partnerships
- § 314.726. Application of ORS 314.724
- § 314.727. Disclosure of partnership items to partner
- § 314.731. Definitions
- § 314.733. Requirement to report adjustments from partnership-level audit or administrative adjustment request
- § 314.735. Time limit for notice of deficiency
- § 314.737. Time limit for claim for refund or credit
- § 314.739. Obligation or right of partner to report changes in taxable income or tax liability
- § 314.761. C corporation and S corporation defined for this chapter and ORS chapters 316, 317 and 318
- § 314.762. Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback
- § 314.763. Taxation of shareholder s income; computation; character of income, gain, loss or deduction
- § 314.764. Treatment of distributions by S corporation
- § 314.765. Employee fringe benefits; foreign income
- § 314.766. Tax on built-in gain
- § 314.767. Tax on excess net passive income
- § 314.768. S corporation or shareholder elections; rules
- § 314.769. Application of sections 1377 and 1379 of Internal Revenue Code
- § 314.770. Disclosure of S corporation items to shareholder
- § 314.771. Recapture of LIFO benefits
- § 314.772. Business tax credits; allowance to shareholders
- § 314.775. Definitions for ORS 314.775 to 314.784
- § 314.778. Composite returns of pass-through entities; election; effect of election on nonresident owners
- § 314.781. Withholding; required returns and statements; pass-through entity liability
- § 314.784. Circumstances when pass-through entity withholding is not required; rules
- § 314.805. Department to administer and enforce laws; enforcement districts; branch offices
- § 314.810. Administering oaths and taking acknowledgments
- § 314.815. Rules and regulations
- § 314.835. Divulging particulars of returns and reports prohibited
- § 314.840. Disclosure of information; persons to whom information may be furnished
- § 314.843. Reporting of information to consumer reporting agency; rules
- § 314.845. Certificate of department as evidence
- § 314.850. Statistics
- § 314.855. Rewards for information
- § 314.865. Use of certain information for private benefit prohibited
- § 314.870. Time for performing certain acts postponed by reason of service in a combat zone
- § 314.991. Penalties