Chapter 317
Corporation Excise Tax

Sections

317.005
Short title Section
317.010
Definitions Section
317.013
Adoption of parts of Internal Revenue Code and application of federal laws and regulations Section
317.018
Statement of purpose Section
317.019
Application of Payment-in-kind Tax Treatment Act of 1983 Section
317.025
Omission of previously enacted savings clauses from Oregon Revised Statutes Section
317.030
Effect of chapter Section
317.035
Effect of subsequent repeal of chapter Section
317.038
Computation of Oregon taxable history Section
317.061
Tax rate Section
317.063
Tax rate imposed on certain long-term capital gain from farming Section
317.067
Tax on homeowners association income Section
317.070
Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions Section
317.080
Exempt corporations Section
317.090
Minimum tax Section
317.092
Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement Section
317.097
Lending institution loans for housing Section
317.111
Weatherization loan interest Section
317.112
Energy conservation loans to residential fuel oil customers or wood heating residents Section
317.122
Insurers Section
317.124
Long term enterprise zone facilities Section
317.125
Other tax credits limited Section
317.127
Long Term Enterprise Zone Fund Section
317.129
Tax payments of long term enterprise zone facilities credit claimants Section
317.131
Distribution of funds to local governments Section
317.147
Agriculture workforce housing loans Section
317.151
Contributions of computers or scientific equipment for research to educational organizations Section
317.152
Qualified research activities credit Section
317.153
Qualified research activities Section
317.154
Alternative qualified research activities credit Section
317.190
Effect on reporting income Section
317.195
Effect on deductions allowed Section
317.259
Modifications generally Section
317.267
Dividends received by corporation from certain other corporations Section
317.273
Dividend income received by domestic corporation from certain foreign corporations Section
317.283
Nonrecognition of transactions with related domestic international sales corporation Section
317.286
Nonrecognition of transactions with related foreign sales corporation Section
317.301
Deferral of deduction for certain amounts deductible under federal law Section
317.303
Deduction or adjustment for certain federal credits Section
317.304
Addition for unused qualified business credits Section
317.307
Reduction for charitable contribution deduction under federal law Section
317.309
Interest and dividends received from obligations of state or political subdivision Section
317.310
Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting Section
317.311
Application of section 243 of Tax Reform Act of 1986 Section
317.312
Federal depreciation expenses of certain health care service contractors Section
317.314
Taxes on net income or profits imposed by any state or foreign country Section
317.319
Capital Construction Fund Section
317.322
Addition of long term care insurance premiums if credit is claimed Section
317.327
Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property Section
317.329
Basis for stock acquisition Section
317.344
Net operating loss carryback and carryover Section
317.349
Transaction treated as lease purchase under federal law Section
317.351
ORS 317 Section
317.356
Basis on disposition of asset Section
317.362
Reversal of effect of gain or loss in case of timber, coal, domestic iron ore Section
317.363
Expenses of marijuana-related trade or business Section
317.374
Depletion Section
317.379
Exemption of income from exercise of Indian fishing rights Section
317.386
Energy conservation payments exempt Section
317.388
Claim of right income repayment adjustment when credit is claimed Section
317.391
Small city business development exemption Section
317.394
Qualifying film production labor rebates Section
317.398
Qualified production activities income Section
317.401
Addition for federal prescription drug plan subsidies excluded for federal tax purposes Section
317.476
Net losses of prior years Section
317.478
Pre-change and built-in losses Section
317.479
Limitation on use of preacquisition losses to offset built-in gain Section
317.485
Loss carryforward after reorganization Section
317.488
Qualified donations and sales to educational institutions Section
317.491
Contribution to charitable organization subject to disqualification order Section
317.504
Date return considered filed or advance payment considered made Section
317.510
Requiring additional reports and information Section
317.625
Income from sources without the United States Section
317.635
Domestic international sales corporation Section
317.650
Insurers Section
317.655
Taxable income of insurer Section
317.660
Allocation of net income where insurer has both in-state and out-of-state business Section
317.665
Oregon net losses of insurer in prior years Section
317.667
Tax treatment of captive insurers Section
317.705
Definitions Section
317.710
Corporation tax return requirements Section
317.713
Group losses as offset to income of subsidiary paying preferred dividends Section
317.715
Tax return of corporation in affiliated group making consolidated federal return Section
317.720
Computation of taxable income Section
317.725
Adjustments to prevent double taxation or deduction Section
317.850
Disposition of revenue Section
317.853
Disposition of revenue from tax imposed at increased rate Section
317.920
Tax imposed on unrelated business income of certain exempt corporations Section
317.930
Exceptions and limitations Section
317.950
Assessment of deficiency Section
317.991
Civil penalty Section