Division 314
Income Taxation Generally
 General Provisions

Rules

150‑314‑0005
Period of Computation of Taxable Income
150‑314‑0010
Mitigation of Effect of Limitations and Other Provisions
150‑314‑0012
Determination by Agreement
150‑314‑0025
Pollution Control Facilities: Revocation of Certificate
150‑314‑0027
Pollution Control Facilities: Facilities Not Eligible for Tax Credit
150‑314‑0035
Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax
150‑314‑0040
Withholding on Real Property Conveyances
150‑314‑0045
REMIC Filing Requirements
150‑314‑0047
REMIC Income Taxable to Nonresidents
150‑314‑0055
Change in Methods of Accounting or Reporting
150‑314‑0060
Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications
150‑314‑0062
Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
150‑314‑0064
Definitions
150‑314‑0066
Apportionment and Allocation of Income Generally
150‑314‑0068
Allocation of Income
150‑314‑0070
Apportionment Factors Generally
150‑314‑0072
Apportionment Factors
150‑314‑0074
Modified Factors for Carriers of Freight or Passengers: General Rule
150‑314‑0076
Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads
150‑314‑0078
Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines
150‑314‑0080
Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies
150‑314‑0082
Modified Factors for Companies Engaged in Sea Transportation Service
150‑314‑0084
Modified Factors for Companies Involved in Interstate River Transportation Service
150‑314‑0086
Other Methods: Limited Application
150‑314‑0088
Modified Factors for Financial Institutions
150‑314‑0090
Public Utilities: Sale of Commodities
150‑314‑0100
Disallowance of Certain Intercompany Transactions Involving Intangible Assets
150‑314‑0105
Farm Income Averaging
150‑314‑0110
Allocation of Oregon Modifications to Passive Activity Losses
150‑314‑0115
Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
150‑314‑0120
Reduction of Tax Attributes after Discharge of Debt
150‑314‑0125
Listed Transaction Reporting Requirement
150‑314‑0130
Definition: Final Determination
150‑314‑0135
Returns When Accounting Period Changed
150‑314‑0140
Information Returns
150‑314‑0142
Brokers’ Information Returns
150‑314‑0150
Requirement to File Returns Electronically (Corporation E-file Mandate)
150‑314‑0152
Requirement to File Returns Electronically
150‑314‑0160
Report of Changes in Federal Taxable Income
150‑314‑0165
Filing Returns of Income: Due date
150‑314‑0167
Filing Returns of Income: Extensions, Chapters 316, 317 and 318
150‑314‑0169
Standards for Substitute Tax Forms
150‑314‑0171
Alternative Filing Methods
150‑314‑0173
Time Limitations Affected by Military Service
150‑314‑0175
Time Limitations for Persons Outside United States
150‑314‑0185
Payment of Tax
150‑314‑0187
Responsibility for Tax Payments
150‑314‑0195
Delinquency Penalty
150‑314‑0197
Failure to File Penalty
150‑314‑0199
Interest on Deficiencies and Delinquencies
150‑314‑0205
Substantial Understatement Penalty (SUP)
150‑314‑0207
Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402
150‑314‑0209
Substantial Authority, Adequate Disclosure and Reasonable Basis
150‑314‑0215
Listed Transaction Understatement
150‑314‑0220
Additional Assessments
150‑314‑0222
Five-Year Statute of Limitations
150‑314‑0224
Time Limit to Make Adjustment
150‑314‑0226
Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence
150‑314‑0228
Extension of Period for Assessment
150‑314‑0230
Effect of Federal Extension of Period for Assessment
150‑314‑0240
Refunds Generally
150‑314‑0242
Refunds
150‑314‑0244
Minimum Offset Amount
150‑314‑0246
Interest Computation — Offset
150‑314‑0248
Refund Offset Priority
150‑314‑0250
Refunds
150‑314‑0252
Effect of Federal Extension of Period for Assessment
150‑314‑0254
Separate Refunds When a Joint Return Has Been Filed
150‑314‑0256
Refunds of Tax Overpayments to Spouse or Heirs
150‑314‑0265
Model Recordkeeping and Retention
150‑314‑0267
Requirement to Provide Copies of Documents
150‑314‑0275
Definition: Collection Charge
150‑314‑0277
Payment Secured by Bond, Deposit or Otherwise
150‑314‑0279
Statute of Limitation on Tax Collection
150‑314‑0285
Assessment of Withholding Tax Against Liable Officers
150‑314‑0290
Estimated Tax: When Estimates Are Required
150‑314‑0292
Estimated Tax: When Estimates Are Required For Tax Exempt Corporations
150‑314‑0294
Estimated Tax: Affiliated Corporations
150‑314‑0300
Estimated Tax: Due Dates of Payments for Short-Period Returns
150‑314‑0302
Estimated Tax: Application of Payments
150‑314‑0310
Requirement to Use Electronic Funds Transfer
150‑314‑0315
Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
150‑314‑0317
Estimated Tax: Consolidated Return Underpayments
150‑314‑0319
Estimated Tax: Apportioned Returns
150‑314‑0321
Estimated Tax: Application of Net Loss, Annualized Income Exception
150‑314‑0323
Estimated Tax: Interest on Underpayment
150‑314‑0325
Estimated Tax: Computation of Underpayment
150‑314‑0327
Underpayment of Estimated Tax
150‑314‑0335
Apportionable and Nonapportionable Income Defined
150‑314‑0337
Apportionable and Nonapportionable Income
150‑314‑0339
Proration of Deductions
150‑314‑0345
Apportionment and Allocation of Income Generally
150‑314‑0347
Application of ORS 314.610 to 314.667: Allocation
150‑314‑0349
Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business
150‑314‑0351
Two or More Businesses of a Single Taxpayer
150‑314‑0353
Apportionment for Long-Term Construction Contracts
150‑314‑0355
Special Rules: Installment Sales
150‑314‑0357
Modified Factors for Motion Picture and Television Film Producers
150‑314‑0365
Taxable in Another State
150‑314‑0367
Taxable in Another State
150‑314‑0369
Taxable in Another State
150‑314‑0371
Taxable in Another State
150‑314‑0380
Allocation of Interest and Dividends
150‑314‑0385
Apportionment Formula
150‑314‑0390
Property Factor
150‑314‑0392
Property Factor
150‑314‑0394
Property Factor
150‑314‑0396
Property Factor
150‑314‑0398
Property Factor
150‑314‑0400
Property Factor
150‑314‑0402
Property Factor
150‑314‑0404
Property Factor
150‑314‑0406
Property Factor
150‑314‑0415
Payroll Factor
150‑314‑0417
Payroll Factor
150‑314‑0425
Sales Factor
150‑314‑0427
Sales Factor
150‑314‑0429
Sales Factor
150‑314‑0431
Sales Factor
150‑314‑0435
Sales Factor
150‑314‑0437
Gross Receipts Related to Deferred Gain or Loss
150‑314‑0455
Modified Factors for Publishing
150‑314‑0460
Apportionment of Net Loss
150‑314‑0465
Sales Factor for Interstate Broadcasters
150‑314‑0470
Interstate Broadcasters: Net Income Attributable to this State
150‑314‑0475
Consistent Treatment of Partnership Items
150‑314‑0480
Publicly Traded Partnerships Taxed as Corporations
150‑314‑0485
Partnership Information Returns
150‑314‑0487
Partnership Penalty
150‑314‑0495
Corporation Tax Credits — Converting a C Corporation to an S Corporation
150‑314‑0497
Corporation Tax Credits — Converting an S Corporation to a C Corporation
150‑314‑0510
Definitions for Composite Tax Returns and Pass-through Entity Withholding
150‑314‑0515
Oregon Composite Tax Return
150‑314‑0520
Pass-through Entity Withholding Requirements
150‑314‑0525
Exceptions to Pass-through Entity Withholding Requirements
150‑314‑0530
Divulging Particulars of Returns and Reports Prohibited
150‑314‑0535
Information That May Be Furnished
150‑314‑0540
Rewards for Information
150‑314‑0545
Combat Zone Benefits
150‑314‑0733
Partnership Pays Election After Federal Centralized Partnership Audit Adjustments