Chapter 316 Personal Income Tax

Sections

316.002
Short title
316.003
Goals
316.007
Policy
316.012
Terms have same meaning as in federal laws; federal law references
316.013
Determination of federal adjusted gross income
316.018
Application of Payment-in-Kind Tax Treatment Act of 1983
316.022
General definitions
316.024
Application of federal law to determination of taxable income
316.026
Charitable contributions or activities not to be used for domicile or resident status determination
316.027
“Resident” defined
316.028
Determination of net operating loss, carryback and carryforward
316.029
Disallowance of subtraction for amounts included in calculation of net operating loss
316.032
Department to administer law; policy as to federal conflicts and technical corrections
316.037
Imposition and rate of tax
316.042
Amount of tax where joint return used
316.043
Tax rates allowed for certain qualifying income; conditions; election
316.044
Estimates by Legislative Revenue Officer; reports; adjustment of rates
316.045
Tax rate imposed on certain long-term capital gain from farming; requirements
316.047
Transitional provision to prevent doubling income or deductions
316.048
Taxable income of resident
316.054
Social Security benefits to be subtracted from federal taxable income
316.056
Interest or dividends on obligations of state or public bodies subtracted from federal taxable income
316.078
Tax credit for dependent care expenses necessary for employment
316.079
Credit for certain disabilities
316.082
Credit for taxes paid another state; rules
316.085
Personal exemption credit
316.087
Credit for the elderly or permanently and totally disabled
316.099
Credit for early intervention services for child with disability; income limitation; rules of State Board of Education
316.102
Credit for political contributions
316.109
Credit for tax by another jurisdiction on sale of residential property; rules
316.116
Credit for alternative energy device; rules
316.117
Proration between Oregon income and other income for nonresidents, part-year residents and trusts
316.118
Pro rata share of S corporation income of nonresident shareholder
316.119
Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items
316.122
Separate or joint determination of income for spouses in a marriage
316.124
Determination of adjusted gross income of nonresident partner
316.127
Income of nonresident from Oregon sources
316.130
Determination of taxable income of full-year nonresident
316.131
Credit allowed to nonresident for taxes paid to state of residence; exception
316.147
Definitions for ORS 316.147 to 316.149
316.148
Credit for expenses in lieu of nursing home care; limitation
316.149
Evidence of eligibility for credit
316.157
Credit for retirement income
316.158
Effect upon ORS 316.157 of determination of invalidity; severability
316.159
Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules
316.162
Definitions for ORS 316.162 to 316.221
316.164
When surety bond or letter of credit required of employer; enforcement
316.167
Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes
316.168
Employer required to file combined quarterly tax report
316.169
Circumstances in which person other than employer required to withhold tax
316.171
Application of tax and report to administration of tax laws
316.172
Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers
316.177
Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis
316.182
Withholding statement or exemption certificate; default withholding rate
316.187
Amount withheld is in payment of employee’s tax
316.189
Withholding of state income taxes from certain periodic payments
316.191
Withholding taxes at time and in manner other than required by federal law; rules
316.193
Withholding of state income taxes from federal retired pay for members of uniformed services
316.194
Withholding from lottery prize payments; rules
316.196
Withholding of state income taxes from federal retirement pay for civil service annuitant
316.197
Payment to department by employer; interest on delinquent payments
316.198
Payment by electronic funds transfer; phase-in; rules
316.202
Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules
316.207
Liability for tax; warrant for collection; conference; appeal
316.209
Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller
316.212
Applicability of other provisions of tax law; employer as taxpayer
316.213
Definitions for ORS 316.213 to 316.219
316.214
Withholding requirements for members of professional athletic teams
316.218
Annual report of compensation paid to professional athletic team members
316.219
Rules
316.220
Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition
316.221
Disposition of withheld amounts
316.223
Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules
316.267
Application of chapter to estates and certain trusts
316.272
Computation and payment on estate or trust
316.277
Associations taxable as corporations exempt from chapter
316.279
Treatment of business trusts and business trusts income
316.282
Definitions related to trusts and estates; rules
316.287
“Fiduciary adjustment” defined; shares proportioned; rules
316.292
Credit for taxes paid another state
316.298
Accumulation distribution credit
316.302
“Nonresident estate or trust” defined
316.307
Income of nonresident estate or trust
316.312
Determination of Oregon share of income
316.317
Credit to beneficiary for accumulation distribution
316.362
Persons required to make returns
316.363
Returns; instructions
316.364
Flesch Reading Ease Score form instructions
316.367
Joint return by spouses in a marriage
316.368
When joint return liability divided; showing of marital status and hardship; rules
316.369
Circumstances where one spouse relieved of joint return liability; rules
316.372
Minor to file return; unpaid tax assessable against parent; when parent may file for minor
316.377
Individual under disability
316.382
Returns by fiduciaries
316.387
Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax
316.392
Notice of qualification of receiver and others
316.417
Date return considered made or advance payment made
316.457
Department may require copy of federal return
316.462
Change of election
316.472
Tax treatment of common trust fund; information return required
316.490
Refund as contribution to Alzheimer’s Disease Research Fund
316.491
Refund as contribution to Oregon Military Emergency Financial Assistance Program
316.493
Refund as contribution for prevention of child abuse and neglect
316.502
Distribution of revenue to General Fund; working balance; refundable credit payments
316.557
Definition of “estimated tax”
316.559
Application of ORS 316.557 to 316.589 to estates and trusts
316.563
When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules
316.567
Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules
316.569
When declaration required of nonresident
316.573
When individual not required to file declaration
316.577
Date of filing declaration
316.579
Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment
316.583
Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules
316.587
Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed
316.588
When interest on underpayment not imposed
316.589
Application to short tax years and tax years beginning on other than January 1
316.680
Modification of taxable income
316.681
Interest or dividends to benefit self-employed or individual retirement accounts
316.683
State exempt-interest dividends; rules
316.685
Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit
316.687
Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation
316.690
Foreign income taxes
316.693
Subtraction for medical expenses of elderly individuals
316.695
Additional modifications of taxable income; rules
316.697
Fiduciary adjustment
316.698
Subtraction for qualifying film production labor rebates
316.699
Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward
316.707
Computation of depreciation of property under federal law; applicability
316.716
Differences in basis on federal and state return; application of federal credit
316.737
Amount specially taxed under federal law to be included in computation of state taxable income
316.738
Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property
316.739
Deferral of deduction for certain amounts deductible under federal law
316.744
Cash payments for energy conservation
316.747
Contribution to charitable organization subject to disqualification order
316.749
Dividend from domestic international sales corporation
316.752
Definitions for ORS 316.752 to 316.771
316.758
Additional personal exemption credit for persons with severe disabilities; income limitation
316.765
Additional personal exemption credit for spouse of person with severe disability; conditions
316.771
Proof of status for exemption credit
316.777
Income derived from sources within federally recognized Indian country exempt from tax
316.778
Small city business development exemption; rules
316.783
Amounts received for condemnation of Indian tribal lands
316.785
Income derived from exercise of Indian fishing rights
316.787
Payments to Japanese and Aleuts under Civil Liberties Act of 1988
316.792
Military pay
316.795
Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
316.796
Definitions
316.797
First-time home buyer savings account; restrictions
316.798
Subtraction for contributions; exemption for earnings; limitations
316.800
Limits phased out based on income applicable to subtraction or exemption
316.801
Addition for certain amounts withdrawn; penalty; exceptions
316.803
Obligations of financial institution; provision of certificates to account holders
316.806
Definitions for ORS 316.806 to 316.818
316.812
Certain traveling expenses
316.818
Proof of expenses
316.821
Federal election to deduct sales taxes; addition for state purposes
316.824
Definitions for ORS 316.824 and 316.832
316.832
Travel expenses for loggers
316.836
Qualified production activities income
316.837
Addition for federal prescription drug plan subsidies excluded for federal tax purposes
316.838
Art object donation
316.844
Special computation of gain or loss where farm use value used
316.845
Exception to ORS 316.844
316.846
Scholarship awards used for housing expenses
316.848
Individual development accounts
316.852
Qualified donations and sales to educational institutions
316.853
Addition for amount deducted as deemed repatriation
316.856
Severance pay; rules
316.859
Addition for amount deducted as qualified business income from pass-through entity
316.970
Effect of chapter 493, Oregon Laws 1969
316.992
Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal