ORS 318.031
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law

It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 (Power to release real property from certain tax liens) and 305.150 (Closing agreements), ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104 (Reforestation), 315.124 (Small forestland owner using standard practice harvest restrictions), 315.133 (Overtime compensation paid to agricultural workers), 315.141 (Biomass production or collection), 315.156 (Crop donation), 315.176 (Bovine manure production or collection), 315.204 (Dependent care assistance), 315.208 (Dependent care facilities), 315.213 (Contributions to Office of Child Care), 315.283 (Sale of publicly supported housing), 315.304 (Pollution control facilities), 315.326 (Renewable energy development contributions), 315.331 (Energy conservation projects), 315.336 (Transportation projects), 315.506 (New business facility in reservation enterprise zone or reservation partnership zone), 315.507 (Electronic commerce in designated enterprise zone), 315.523 (Employee training), 315.533 (Qualified equity investments), 315.593 (Short line railroad rehabilitation projects) and 315.643 (Opportunity Grant contributions) (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24]

Source: Section 318.031 — Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law, https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).

Current through early 2026

§ 318.031. Provisions in ORS chapters 305, 314, 315 & 317 incorporated into corporation income tax law's source at oregon​.gov