Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS

  1. § 150-314-0005 - Period of Computation of Taxable Income
  2. § 150-314-0010 - Mitigation of Effect of Limitations and Other Provisions
  3. § 150-314-0012 - Determination by Agreement
  4. § 150-314-0020 - [Repealed]
  5. § 150-314-0025 - Pollution Control Facilities: Revocation of Certificate
  6. § 150-314-0027 - Pollution Control Facilities: Facilities Not Eligible for Tax Credit
  7. § 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax
  8. § 150-314-0040 - Withholding on Real Property Conveyances
  9. § 150-314-0045 - REMIC Filing Requirements
  10. § 150-314-0047 - REMIC Income Taxable to Nonresidents
  11. § 150-314-0055 - Change in Methods of Accounting or Reporting
  12. § 150-314-0060 - Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election
  13. § 150-314-0062 - Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
  14. § 150-314-0064 - Definitions
  15. § 150-314-0066 - Apportionment and Allocation of Income Generally
  16. § 150-314-0068 - Allocation of Income
  17. § 150-314-0070 - Apportionment Factors Generally
  18. § 150-314-0072 - Apportionment Factors
  19. § 150-314-0074 - Modified Factors for Carriers of Freight or Passengers: General Rule
  20. § 150-314-0076 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Railroads
  21. § 150-314-0078 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Airlines
  22. § 150-314-0080 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Trucking Companies
  23. § 150-314-0082 - Modified Factors for Companies Engaged in Sea Transportation Service
  24. § 150-314-0084 - Modified Factors for Companies Involved in Interstate River Transportation Service
  25. § 150-314-0086 - Other Methods: Limited Application
  26. § 150-314-0088 - Modified Factors for Financial Institutions
  27. § 150-314-0090 - Public Utilities: Sale of Commodities
  28. § 150-314-0100 - Disallowance of Certain Intercompany Transactions Involving Intangible Assets
  29. § 150-314-0105 - Farm Income Averaging
  30. § 150-314-0110 - Allocation of Oregon Modifications to Passive Activity Losses
  31. § 150-314-0115 - Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
  32. § 150-314-0120 - Reduction of Tax Attributes after Discharge of Debt
  33. § 150-314-0125 - Listed Transaction Reporting Requirement
  34. § 150-314-0130 - Definition: Final Determination
  35. § 150-314-0135 - Returns When Accounting Period Changed
  36. § 150-314-0140 - Information Returns
  37. § 150-314-0142 - Brokers' Information Returns
  38. § 150-314-0150 - Requirement to File Returns Electronically (Corporation E-file Mandate)
  39. § 150-314-0152 - Requirement to File Returns Electronically
  40. § 150-314-0160 - Report of Changes in Federal Taxable Income
  41. § 150-314-0165 - Filing Returns of Income: Due date
  42. § 150-314-0167 - Filing Returns of Income: Extensions, Chapters 316, 317 and 318
  43. § 150-314-0169 - Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards
  44. § 150-314-0171 - Alternative Filing Methods
  45. § 150-314-0173 - Time Limitations Affected by Military Service
  46. § 150-314-0175 - Time Limitations for Persons Outside United States
  47. § 150-314-0185 - Payment of Tax; Interest on Delayed Return
  48. § 150-314-0187 - Responsibility for Tax Payments
  49. § 150-314-0195 - Delinquency Penalty
  50. § 150-314-0197 - Failure to File Penalty
  51. § 150-314-0199 - Interest on Deficiencies and Delinquencies
  52. § 150-314-0205 - Substantial Understatement Penalty (SUP)
  53. § 150-314-0207 - Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402
  54. § 150-314-0209 - Substantial Authority, Adequate Disclosure and Reasonable Basis
  55. § 150-314-0215 - Listed Transaction Understatement; Penalty
  56. § 150-314-0220 - Addit ional Assessments
  57. § 150-314-0222 - Five-Year Statute of Limitations
  58. § 150-314-0224 - Time Limit to Make Adjustment
  59. § 150-314-0226 - Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence
  60. § 150-314-0228 - Extension of Period for Assessment
  61. § 150-314-0230 - Effect of Federal Extension of Period for Assessment
  62. § 150-314-0240 - Refunds Generally
  63. § 150-314-0242 - Refunds
  64. § 150-314-0244 - Minimum Offset Amount
  65. § 150-314-0246 - Interest Computation - Offset
  66. § 150-314-0248 - Refund Offset Priority
  67. § 150-314-0250 - Refunds; Net Operating Loss and Net Capital Loss Carryback Claims
  68. § 150-314-0252 - Effect of Federal Extension of Period for Assessment
  69. § 150-314-0254 - Separate Refunds When a Joint Return Has Been Filed
  70. § 150-314-0256 - Refunds of Tax Overpayments to Spouse or Heirs
  71. § 150-314-0265 - Model Recordkeeping and Retention
  72. § 150-314-0267 - Requirement to Provide Copies of Documents
  73. § 150-314-0275 - Definition: Collection Charge
  74. § 150-314-0277 - Payment Secured by Bond, Deposit or Otherwise
  75. § 150-314-0279 - Statute of Limitation on Tax Collection
  76. § 150-314-0285 - Assessment of Withholding Tax Against Liable Officers
  77. § 150-314-0290 - Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return
  78. § 150-314-0292 - Estimated Tax: When Estimates Are Required For Tax Exempt Corporations
  79. § 150-314-0294 - Estimated Tax: Affiliated Corporations
  80. § 150-314-0300 - Estimated Tax: Due Dates of Payments for Short-Period Returns
  81. § 150-314-0302 - Estimated Tax: Application of Payments
  82. § 150-314-0310 - Requirement to Use Electronic Funds Transfer
  83. § 150-314-0315 - Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
  84. § 150-314-0317 - Estimated Tax: Consolidated Return Underpayments
  85. § 150-314-0319 - Estimated Tax: Apportioned Returns
  86. § 150-314-0321 - Estimated Tax: Application of Net Loss, Annualized Income Exception
  87. § 150-314-0323 - Estimated Tax: Interest on Underpayment
  88. § 150-314-0325 - Estimated Tax: Computation of Underpayment
  89. § 150-314-0327 - Underpayment of Estimated Tax; First and Second Installment for Large Corporations
  90. § 150-314-0335 - Apportionable and Nonapportionable Income Defined
  91. § 150-314-0337 - Apportionable and Nonapportionable Income; Application of Definitions
  92. § 150-314-0339 - Proration of Deductions
  93. § 150-314-0345 - Apportionment and Allocation of Income Generally
  94. § 150-314-0347 - Application of ORS 314.610 to 314.667: Allocation
  95. § 150-314-0349 - Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business
  96. § 150-314-0351 - Two or More Businesses of a Single Taxpayer
  97. § 150-314-0353 - Apportionment for Long-Term Construction Contracts
  98. § 150-314-0355 - Special Rules: Installment Sales
  99. § 150-314-0357 - Modified Factors for Motion Picture and Television Film Producers
  100. § 150-314-0365 - Taxable in Another State; In General
  101. § 150-314-0367 - Taxable in Another State; When a Taxpayer is "Subject To" Tax Under ORS 314.620(1)
  102. § 150-314-0369 - Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax
  103. § 150-314-0371 - Taxable in Another State; Washington Business and Occupation Tax
  104. § 150-314-0380 - Allocation of Interest and Dividends
  105. § 150-314-0385 - Apportionment Formula
  106. § 150-314-0390 - Property Factor; In General
  107. § 150-314-0392 - Property Factor; Property Used for the Production of Apportionable Income
  108. § 150-314-0394 - Property Factor; Consistency in Reporting
  109. § 150-314-0396 - Property Factor; Numerator
  110. § 150-314-0398 - Property Factor; Valuation of Owned Property
  111. § 150-314-0400 - Property Factor; Valuation of Rented Property
  112. § 150-314-0402 - Property Factor; Timber
  113. § 150-314-0404 - Property Factor; Intangible Drilling Costs
  114. § 150-314-0406 - Property Factor; Averaging Property Value
  115. § 150-314-0415 - Payroll Factor; In General
  116. § 150-314-0417 - Payroll Factor; Numerator
  117. § 150-314-0425 - Sales Factor; Definition of Gross Receipts
  118. § 150-314-0427 - Sales Factor; Numerator
  119. § 150-314-0429 - Sales Factor; Sales of Tangible Personal Property in this State
  120. § 150-314-0431 - Sales Factor; Sales of Tangible Personal Property to United States Government in this State
  121. § 150-314-0433 - [Repealed]
  122. § 150-314-0435 - Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State
  123. § 150-314-0437 - Gross Receipts Related to Deferred Gain or Loss
  124. § 150-314-0439 - [Repealed]
  125. § 150-314-0441 - [Repealed]
  126. § 150-314-0443 - [Repealed]
  127. § 150-314-0445 - [Repealed]
  128. § 150-314-0455 - Modified Factors for Publishing
  129. § 150-314-0460 - Apportionment of Net Loss
  130. § 150-314-0466 - Definition of Programming and Subscription Services
  131. § 150-314-0465 - Sales Factor for Interstate Broadcasters
  132. § 150-314-0470 - Interstate Broadcasters: Net Income Attributable to this State
  133. § 150-314-0475 - Consistent Treatment of Partnership Items
  134. § 150-314-0480 - Publicly Traded Partnerships Taxed as Corporations
  135. § 150-314-0485 - Partnership Information Returns
  136. § 150-314-0487 - Partnership Penalty
  137. § 150-314-0495 - Corporation Tax Credits - Converting a C Corporation to an S Corporation
  138. § 150-314-0497 - Corporation Tax Credits - Converting an S Corporation to a C Corporation
  139. § 150-314.085(2) - Renumbered
  140. § 150-314.105 - Renumbered
  141. § 150-314.105(1)(d) - Renumbered
  142. § 150-314.220 - Renumbered
  143. § 150-314.255(1) - Renumbered
  144. § 150-314.255(2) - Renumbered
  145. § 150-314.256 - Renumbered
  146. § 150-314.258 - Renumbered
  147. § 150-314.260 - Renumbered
  148. § 150-314.260(4) - Renumbered
  149. § 150-314.276 - Renumbered
  150. § 150-314.280(3) - Renumbered
  151. § 150-314.280-(A) - Renumbered
  152. § 150-314.280-(B) - Renumbered
  153. § 150-314.280-(C) - Renumbered
  154. § 150-314.280-(D) - Renumbered
  155. § 150-314.280-(E) - Renumbered
  156. § 150-314.280-(F) - Renumbered
  157. § 150-314.280-(G) - Renumbered
  158. § 150-314.280-(H) - Renumbered
  159. § 150-314.280-(I) - Renumbered
  160. § 150-314.280-(J) - Renumbered
  161. § 150-314.280-(K) - Renumbered
  162. § 150-314.280-(L) - Renumbered
  163. § 150-314.280-(M) - Renumbered
  164. § 150-314.280-(N) - Renumbered
  165. § 150-314.280-(O) - Renumbered
  166. § 150-314.295 - Renumbered
  167. § 150-314.297 - Renumbered
  168. § 150-314.300 - Renumbered
  169. § 150-314.302 - Renumbered
  170. § 150-314.306 - Renumbered
  171. § 150-314.308 - Renumbered
  172. § 150-314.330(2) - Renumbered
  173. § 150-314.355 - Renumbered
  174. § 150-314.360 - Renumbered
  175. § 150-314.360(2) - Renumbered
  176. § 150-314.364(A) - Renumbered
  177. § 150-314.364(B) - Renumbered
  178. § 150-314.380-(A) - Renumbered
  179. § 150-314.385(1)-(A) - Renumbered
  180. § 150-314.385(1)-(B) - Renumbered
  181. § 150-314.385(1)-(D) - Renumbered
  182. § 150-314.385(3) - Renumbered
  183. § 150-314.385(4) - Renumbered
  184. § 150-314.385(c)-(A) - Renumbered
  185. § 150-314.385(c)-(B) - Renumbered
  186. § 150-314.395 - Renumbered
  187. § 150-314.395(1) - Renumbered
  188. § 150-314.400 - Renumbered
  189. § 150-314.400(2) - Renumbered
  190. § 150-314.400(4) - Renumbered
  191. § 150-314.402 - Repealed
  192. § 150-314.402-(A) - Renumbered
  193. § 150-314.402-(C) - Renumbered
  194. § 150-314.402(4)(b) - Renumbered
  195. § 150-314.403 - Renumbered
  196. § 150-314.410(1) - Renumbered
  197. § 150-314.410(2) - Renumbered
  198. § 150-314.410(4) - Renumbered
  199. § 150-314.410(6) - Renumbered
  200. § 150-314.410(7) - Renumbered
  201. § 150-314.410(9) - Renumbered
  202. § 150-314.415 - Renumbered
  203. § 150-314.415(1)(b)-(A) - Renumbered
  204. § 150-314.415(1)(b)-(B) - Renumbered
  205. § 150-314.415(1)(e)-(A) - Renumbered
  206. § 150-314.415(1)(e)-(B) - Renumbered
  207. § 150-314.415(2)(b)-(A) - Renumbered
  208. § 150-314.415(2)(b)-(B) - Renumbered
  209. § 150-314.415(2)(f)-(A) - Renumbered
  210. § 150-314.415(2)(f)-(B) - Renumbered
  211. § 150-314.415(5)(a) - Renumbered
  212. § 150-314.415(6) - Renumbered
  213. § 150-314.415(7) - Renumbered
  214. § 150-314.415(8) - Renumbered
  215. § 150-314.425 - Renumbered
  216. § 150-314.425-(B) - Renumbered
  217. § 150-314.430(1)-(A) - Renumbered
  218. § 150-314.430(1)-(B) - Renumbered
  219. § 150-314.430(2) - Renumbered
  220. § 150-314.466-(B) - Renumbered
  221. § 150-314.505-(A) - Renumbered
  222. § 150-314.505-(B) - Renumbered
  223. § 150-314.505(2) - Renumbered
  224. § 150-314-0505 - [Repealed]
  225. § 150-314-0510 - Definitions for Composite Tax Returns and Pass-through Entity Withholding
  226. § 150-314.515 - Renumbered
  227. § 150-314.515-(A) - Renumbered
  228. § 150-314-0515 - Oregon Composite Tax Return
  229. § 150-314.518 - Renumbered
  230. § 150-314-0520 - Pass-through Entity Withholding Requirements
  231. § 150-314.525(1)-(A) - Renumbered
  232. § 150-314.525(1)-(B) - Renumbered
  233. § 150-314.525(1)(c)-(A) - Renumbered
  234. § 150-314.525(1)(d) - Renumbered
  235. § 150-314.525(2)-(A) - Renumbered
  236. § 150-314.525(2)-(B) - Renumbered
  237. § 150-314.525(5) - Renumbered
  238. § 150-314-0525 - Exceptions to Pass-through Entity Withholding Requirements
  239. § 150-314-0530 - Divulging Particulars of Returns and Reports Prohibited
  240. § 150-314-0535 - Information That May Be Furnished
  241. § 150-314-0540 - Rewards for Information
  242. § 150-314-0545 - Combat Zone Benefits
  243. § 150-314.610(1)-(A) - Renumbered
  244. § 150-314.610(1)-(B) - Renumbered
  245. § 150-314.610(1)-(C) - Renumbered
  246. § 150-314.615-(A) - Renumbered
  247. § 150-314.615-(C) - Renumbered
  248. § 150-314.615-(D) - Renumbered
  249. § 150-314.615-(E) - Renumbered
  250. § 150-314.615-(F) - Renumbered
  251. § 150-314.615-(G) - Renumbered
  252. § 150-314.615-(H) - Renumbered
  253. § 150-314.620-(A) - Renumbered
  254. § 150-314.620-(B) - Renumbered
  255. § 150-314.620-(C) - Renumbered
  256. § 150-314.620-(D) - Renumbered
  257. § 150-314.640 - Renumbered
  258. § 150-314.650 - Renumbered
  259. § 150-314.655(1)-(A) - Renumbered
  260. § 150-314.655(1)-(B) - Renumbered
  261. § 150-314.655(1)-(C) - Renumbered
  262. § 150-314.655(1)-(D) - Renumbered
  263. § 150-314.655(2)-(A) - Renumbered
  264. § 150-314.655(2)-(B) - Renumbered
  265. § 150-314.655(2)-(C) - Renumbered
  266. § 150-314.655(2)-(E) - Renumbered
  267. § 150-314.655(3) - Renumbered
  268. § 150-314.660(1) - Renumbered
  269. § 150-314.660(2) - Renumbered
  270. § 150-314.665(1)-(A) - Renumbered
  271. § 150-314.665(1)-(B) - Renumbered
  272. § 150-314.665(2)-(A) - Renumbered
  273. § 150-314.665(2)-(B) - Renumbered
  274. § 150-314.665(2)-(C) - Repealed
  275. § 150-314.665(3) - Renumbered
  276. § 150-314.665(4) - Renumbered
  277. § 150-314.665(5) - Renumbered
  278. § 150-314.665(6) - Renumbered
  279. § 150-314.665(6)(a) - Renumbered
  280. § 150-314.665(6)(b) - Renumbered
  281. § 150-314.665(6)(c) - Renumbered
  282. § 150-314.667-(A) - Renumbered
  283. § 150-314.670-(A) - Renumbered
  284. § 150-314.675 - Renumbered
  285. § 150-314.684(4) - Renumbered
  286. § 150-314.686 - Renumbered
  287. § 150-314.714(3) - Renumbered
  288. § 150-314.722 - Renumbered
  289. § 150-314.724 - Renumbered
  290. § 150-314.724(3) - Renumbered
  291. § 150-314.732(2)(c) - Renumbered
  292. § 150-314-0733 - Partnership Pays Election After Federal Centralized Partnership Audit Adjustments
  293. § 150-314.732(2)(d) - Renumbered
  294. § 150-314.752 - Renumbered
  295. § 150-314.775 - Renumbered
  296. § 150-314.778 - Renumbered
  297. § 150-314.781 - Renumbered
  298. § 150-314.784 - Renumbered
  299. § 150-314.835 - Renumbered
  300. § 150-314.840 - Renumbered
  301. § 150-314.855 - Renumbered
  302. § 150-314.870 - Renumbered
  303. § 150-314.HB2071(A) - Renumbered
  304. § 150-314.HB 2071(B) - Renumbered

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