DIVISION 316 - PERSONAL INCOME TAX GENERAL PROVISIONS (150-316-0005 to 150-316.992(5))

  1. 150-316-0005 - [Repealed]
  2. 150-316-0006 - Application of Capital Losses and Capital Loss Carryforwards
  3. 150-316.007 - Renumbered
  4. 150-316.007-(A) - Renumbered
  5. 150-316.007-(B) - Renumbered
  6. 150-316-0007 - Policy - Application of Various Provisions of the Federal Internal Revenue Code
  7. 150-316-0009 - Policy - Application of Various Provisions of Tax Law to Domestic Partners
  8. 150-316.012 - Renumbered
  9. 150-316.014 - Renumbered
  10. 150-316-0015 - Adoption of Federal Law
  11. 150-316-0020 - Tax Reform Act of 1984 Adjustments
  12. 150-316.021 - Renumbered
  13. 150-316-0025 - Definition: "Resident"
  14. 150-316.027(1) - Renumbered
  15. 150-316.027(1)(b) - Renumbered
  16. 150-316-0027 - Status of Individuals in a Foreign Country
  17. 150-316.028 - Renumbered
  18. 150-316.032(2) - Renumbered
  19. 150-316-0035 - [Repealed]
  20. 150-316.037 - Renumbered
  21. 150-316-0040 - Administrative and Judicial Interpretations
  22. 150-316-0043 - Qualified Business Income Reduced Tax Rate (QBIRTR)
  23. 150-316.045 - Renumbered
  24. 150-316-0045 - Taxable Income of Nonresidents and Part-year Residents
  25. 150-316.047-(A) - Renumbered
  26. 150-316.048 - Renumbered
  27. 150-316-0050 - Farm Capital Gain
  28. 150-316.054 - Renumbered
  29. 150-316-0055 - Transitional Provision to Prevent Doubling Income or Deductions
  30. 150-316-0060 - Taxable Income of Resident
  31. 150-316-0065 - Social Security and Railroad Retirement Benefits Eligible for Subtraction
  32. 150-316-0070 - [Repealed]
  33. 150-316-0075 - Repealed
  34. 150-316.078 - Renumbered
  35. 150-316.079 - Renumbered
  36. 150-316-0080 - Credit for Income Taxes Paid to Another State
  37. 150-316.082(1)-(A) - Renumbered
  38. 150-316.082(1)-(B) - Renumbered
  39. 150-316.082(2) - Renumbered
  40. 150-316.082(3) - Renumbered
  41. 150-316.082(4) - Renumbered
  42. 150-316.082(6) - Renumbered
  43. 150-316-0082 - Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
  44. 150-316-0084 - Credit for Income Taxes Paid to Another State - Computation
  45. 150-316-0086 - Credit for Income Taxes Paid to Other States - Proof Required and Procedure for Obtaining the Credit
  46. 150-316.087 - Renumbered
  47. 150-316-0088 - Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
  48. 150-316-0090 - Credit for Duplicative State Taxation Relating to Different Years
  49. 150-316.095 - Renumbered
  50. 150-316.095(6) - Renumbered
  51. 150-316.099 - Renumbered
  52. 150-316-0100 - Repealed
  53. 150-316.102 - Renumbered
  54. 150-316-0105 - [Repealed]
  55. 150-316-0107 - [Repealed]
  56. 150-316.109 - Renumbered
  57. 150-316-0115 - Disabled Child Exemption Credit
  58. 150-316.116 - Renumbered
  59. 150-316.117-(A) - Renumbered
  60. 150-316.117-(B) - Renumbered
  61. 150-316.119 - Renumbered
  62. 150-316-0120 - Credit for Political Contributions
  63. 150-316.122 - Renumbered
  64. 150-316.124(2) - Renumbered
  65. 150-316.124(4) - Renumbered
  66. 150-316-0125 - Credit for the Gain on the Sale of a Residence Taxed by Another State
  67. 150-316.127-(A) - Renumbered
  68. 150-316.127-(B) - Renumbered
  69. 150-316.127-(C) - Renumbered
  70. 150-316.127-(D) - Renumbered
  71. 150-316.127-(E) - Renumbered
  72. 150-316.127-(F) - Renumbered
  73. 150-316.127(1)(a) - Renumbered
  74. 150-316.127(1)(a)-(A) - Renumbered
  75. 150-316.127(3)(a) - Renumbered
  76. 150-316.127-(9) - Renumbered
  77. 150-316.127(10) - Renumbered
  78. 150-316.130(2)(c)-(A) - Renumbered
  79. 150-316.130(3) - Renumbered
  80. 150-316-0130 - Credit for Installation of Alternative Energy Devices
  81. 150-316.131(1) - Renumbered
  82. 150-316-0135 - Proration of Income and Deductions for Nonresidents and Part-Year Residents
  83. 150-316-0137 - [Repealed]
  84. 150-316-0145 - Proration for Pass-through Entity Income of Part Year Oregon Residents
  85. 150-316.148 - Renumbered
  86. 150-316.149 - Renumbered
  87. 150-316-0150 - Separate or Joint Federal Returns for Spouses in a Marriage
  88. 150-316-0155 - Nonresident Partners: Guaranteed Payments
  89. 150-316.153 - Renumbered
  90. 150-316.157 - Renumbered
  91. 150-316-0157 - Nonresident Partners: Other Methods of Allocation and Apportionment
  92. 150-316.159 - Renumbered
  93. 150-316.162(2)-(A) - Renumbered
  94. 150-316.162(2)-(B) - Renumbered
  95. 150-316.162(2)-(C) - Renumbered
  96. 150-316.162(2)(j) - Renumbered
  97. 150-316.162(3) - Renumbered
  98. 150-316.164 - Renumbered
  99. 150-316-0165 - Gross Income of Nonresidents; Personal Services
  100. 150-316.167(1) - Renumbered
  101. 150-316.167(2) - Renumbered
  102. 150-316-0167 - Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
  103. 150-316.168(1)-(A) - Renumbered
  104. 150-316.168(2) - Renumbered
  105. 150-316-0169 - Gross Income of Nonresidents; Apportionable Income
  106. 150-316.171 - Renumbered
  107. 150-316-0171 - Gross Income of Nonresidents; Other Income and Sale of Property
  108. 150-316-0173 - Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
  109. 150-316-0175 - Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
  110. 150-316.177(1)-(A) - Renumbered
  111. 150-316.177(1)-(B) - Renumbered
  112. 150-316.177(2) - Renumbered
  113. 150-316-0177 - [Repealed]
  114. 150-316-0179 - Student Loan Interest Deduction - for Part-Year and Nonresidents
  115. 150-316-0181 - [Repealed]
  116. 150-316.182 - Renumbered
  117. 150-316-0183 - Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
  118. 150-316-0185 - Gross Income of Nonresidents: Waterway Workers
  119. 150-316.187-(A) - Renumbered
  120. 150-316.187-(B) - Renumbered
  121. 150-316.189 - Renumbered
  122. 150-316.189(6) - Renumbered
  123. 150-316.191 - Renumbered
  124. 150-316.193 - Renumbered
  125. 150-316-0195 - Alimony Deduction - for Part-Year and Nonresidents
  126. 150-316.196 - Renumbered
  127. 150-316.197(1)(a)-(A) - Renumbered
  128. 150-316.197(1)(a)-(B) - Renumbered
  129. 150-316.197(1)(b) - Renumbered
  130. 150-316.197(2) - Renumbered
  131. 150-316-0197 - Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
  132. 150-316.198 - Renumbered
  133. 150-316.198-(A) - Renumbered
  134. 150-316.202(1) - Renumbered
  135. 150-316.202(2) - Renumbered
  136. 150-316.202(3) - Renumbered
  137. 150-316.202(4) - Renumbered
  138. 150-316-0205 - Credit for Taxes Paid to State of Residence
  139. 150-316.207 - Renumbered
  140. 150-316.207(3)(a) - Renumbered
  141. 150-316-0210 - Repealed
  142. 150-316.212 - Renumbered
  143. 150-316-0215 - Repealed
  144. 150-316-0220 - [Repealed]
  145. 150-316.223 - Renumbered
  146. 150-316-0225 - Retirement Income Credit
  147. 150-316-0230 - Subtraction for Previously Taxed Contributions
  148. 150-316-0234 - "Withholding Statement" and "Exemption Certificate"
  149. 150-316-0235 - Withholding: Basis of Amount Withheld
  150. 150-316-0237 - Employees Exempt from Withholding
  151. 150-316-0239 - Withholding on Fringe Benefits
  152. 150-316-0241 - Independent Contractor Definition
  153. 150-316-0243 - Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
  154. 150-316-0250 - Bonding Requirements for Delinquent Withholding Employers
  155. 150-316-0255 - Withholding by Employers
  156. 150-316-0257 - Employer's Election of Method of Computing Withholding
  157. 150-316-0265 - Withholding Payments: Cash Basis
  158. 150-316-0267 - Additional Time to File Reports
  159. 150-316.272 - Renumbered
  160. 150-316-0275 - Treatment of Payroll Based Program Overpayments
  161. 150-316.277 - Renumbered
  162. 150-316-0280 - [Repealed]
  163. 150-316.282 - Renumbered
  164. 150-316.282(4) - Renumbered
  165. 150-316-0282 - Exemptions for Military Personnel
  166. 150-316-0284 - Penalty
  167. 150-316.287 - Renumbered
  168. 150-316-0290 - Procedure for Correcting the Filing of Withholding Certificates
  169. 150-316-0295 - Credit for Tax Withheld
  170. 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis
  171. 150-316.298 - Renumbered
  172. 150-316-0305 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  173. 150-316.307 - Renumbered
  174. 150-316-0307 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  175. 150-316-0315 - Alternative Withholding Payment Method for Employers to Avoid Undue Burden
  176. 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services
  177. 150-316-0325 - Voluntary Withholding for Civil Service Annuitants
  178. 150-316-0330 - Semiannual Reports and Payments
  179. 150-316-0332 - Withholding: Payment Due Dates
  180. 150-316-0334 - Withholding Tax Payment Requirements for Agricultural Employers
  181. 150-316-0336 - Employee's Rights
  182. 150-316-0345 - Requirement to use Electronic Funds Transfer
  183. 150-316-0347 - Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
  184. 150-316-0355 - Withholding: Payment and Reports
  185. 150-316-0357 - Waiver of Termination Reports
  186. 150-316-0359 - Withholding: Annual Report by Employer
  187. 150-316-0361 - Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
  188. 150-316.362(1)(c) - Renumbered
  189. 150-316.362(2) - Renumbered
  190. 150-316.368 - Renumbered
  191. 150-316.369 - Renumbered
  192. 150-316-0370 - Liability for Unpaid Withholdings; Warrant for Collection
  193. 150-316-0372 - Officer Liability: Joint Determination of Liability Conference
  194. 150-316-0380 - Withholding Penalties
  195. 150-316.382 - Renumbered
  196. 150-316-0385 - Nonresident Alternate Filing
  197. 150-316.387(1) - Renumbered
  198. 150-316.387(4) - Renumbered
  199. 150-316-0390 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
  200. 150-316-0395 - Tax Treatment of Unincorporated Organization
  201. 150-316-0400 - Resident and Nonresident Estates and Trusts
  202. 150-316-0402 - Oregon Qualified Trust Tax Return
  203. 150-316-0410 - Fiduciary Adjustment
  204. 150-316-0415 - Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
  205. 150-316-0420 - Taxable Income of Nonresident Estate or Trust
  206. 150-316-0425 - Oregon Multiple Funeral Trust Tax Return
  207. 150-316-0427 - Persons Required to Make Returns
  208. 150-316-0435 - Petitioning Department to Equally Split Joint Liability
  209. 150-316-0440 - Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
  210. 150-316-0445 - Liability of Fiduciaries
  211. 150-316-0450 - Decedent's Estate: Request for a Final Tax Determination
  212. 150-316-0452 - Decedent' Estate: Application for Discharge from Personal Liability for Tax on Decedent's Income
  213. 150-316.457 - Renumbered
  214. 150-316-0460 - [Repealed]
  215. 150-316-0465 - Estimated Tax
  216. 150-316-0470 - Allocation of Joint Estimated Tax Payments
  217. 150-316-0475 - Estimated Tax: Farmer's and Fisher's
  218. 150-316-0480 - Estimated Tax: Application of Prior Year Overpayment (Refund)
  219. 150-316-0485 - Tax Used to Compute Underpayment of Estimated Tax
  220. 150-316-0487 - Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
  221. 150-316-0489 - Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
  222. 150-316-0491 - Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
  223. 150-316-0493 - Required Installments for Estimated Tax
  224. 150-316-0495 - Estimated Tax: Joint Return to Single or Separate Return
  225. 150-316-0497 - Estimated Tax: Single or Separate Returns to Joint Return
  226. 150-316-0505 - Oregon Lottery Winnings and Losses
  227. 150-316-0507 - Modification of Federal Taxable Income: Interest and Dividends
  228. 150-316-0509 - U.S. Government Obligations
  229. 150-316-0511 - Addition for Original Issue Discount (OID)
  230. 150-316-0513 - Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
  231. 150-316-0515 - Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
  232. 150-316-0517 - Repealed
  233. 150-316-0519 - Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
  234. 150-316-0525 - U.S. Government Interest in Retirement Accounts
  235. 150-316-0530 - Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
  236. 150-316-0535 - Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
  237. 150-316-0537 - Adjustment of Federal Tax Liability
  238. 150-316-0545 - Election to Include Child's Unearned Income - Addition Required
  239. 150-316-0550 - Special Oregon Medical Subtraction
  240. 150-316-0555 - Modification of Federal Taxable Income: Itemized vs. Standard Deduction
  241. 150-316-0557 - Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
  242. 150-316-0559 - Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
  243. 150-316.563 - Renumbered
  244. 150-316-0565 - Basis of Depreciable Assets Moved into Oregon
  245. 150-316.567 - Renumbered
  246. 150-316-0567 - Property Subject to Accelerated Cost Recovery System
  247. 150-316-0569 - Adjustment to Income for Basis Differences
  248. 150-316.573 - Renumbered
  249. 150-316-0575 - Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
  250. 150-316-0580 - Definition for Severely Disabled Exemption
  251. 150-316.583 - Renumbered
  252. 150-316-0585 - Exemption for Blind and Severely Disabled
  253. 150-316.587(1) - Renumbered
  254. 150-316.587(5)(b) - Renumbered
  255. 150-316.587(5)(c) - Renumbered
  256. 150-316.587(5)(d) - Renumbered
  257. 150-316.587(8)-(A) - Renumbered
  258. 150-316.587(8)-(B) - Renumbered
  259. 150-316.587(8)-(C) - Renumbered
  260. 150-316-0590 - Substantiation for Permanently Severely Disabled
  261. 150-316-0595 - Exempt Income of Native Americans
  262. 150-316-0600 - Oregon Investment Advantage Apportionable Income Exemption
  263. 150-316-0605 - Military Pay Subtraction
  264. 150-316-0607 - First-time Home Buyer Savings Account
  265. 150-316-0610 - Road Construction Worker's Travel Expenses
  266. 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses
  267. 150-316-0620 - [Repealed]
  268. 150-316-0625 - (Miscellaneous) Valuation of Forest Land or ''Farm Use'' Land for Oregon Inheritance Tax Purposes
  269. 150-316-0630 - Scholarship Awards used for Housing Expenses
  270. 150-316-0635 - Subtraction for Land Contributed to Educational Institutions
  271. 150-316-0640 - Subtraction for Qualified Investment of Severance Pay
  272. 150-316-0645 - [Repealed]
  273. 150-316-0650 - Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
  274. 150-316-0652 - Frivolous Return Penalty
  275. 150-316.680-(A) - Renumbered
  276. 150-316.680-(B) - Renumbered
  277. 150-316.680(1)(a) - Renumbered
  278. 150-316.680(1)(c)-(A) - Repealed
  279. 150-316.680(1)(c)-(B) - Repealed
  280. 150-316.680(2)(a) - Renumbered
  281. 150-316.680(2)(b) - Renumbered
  282. 150-316.680(2)(c) - Renumbered
  283. 150-316.680(2)(i) - Renumbered
  284. 150-316.680(5) - Renumbered
  285. 150-316.681 - Renumbered
  286. 150-316.683(1) - Renumbered
  287. 150-316.685(1) - Renumbered
  288. 150-316.685(2) - Renumbered
  289. 150-316.687 - Renumbered
  290. 150-316.693 - Renumbered
  291. 150-316.695(1) - Renumbered
  292. 150-316.695(1)(c)-(A) - Renumbered
  293. 150-316.695(2) - Renumbered
  294. 150-316.707(1)-(A) - Renumbered
  295. 150-316.707(1)-(B)(1) - Renumbered
  296. 150-316-0710 - Renumbered
  297. 150-316.707(1)-(C) - Renumbered
  298. 150-316.737 - Renumbered
  299. 150-316.752 - Renumbered
  300. 150-316.758 - Renumbered
  301. 150-316.771 - Renumbered
  302. 150-316.777 - Renumbered
  303. 150-316.778 - Renumbered
  304. 150-316.789 - Repealed
  305. 150-316.791 - Repealed
  306. 150-316.792 - Renumbered
  307. 150-316.806 - Renumbered
  308. 150-316.818 - Renumbered
  309. 150-316.832(2) - Renumbered
  310. 150-316.844 - Renumbered
  311. 150-316.846 - Renumbered
  312. 150-316.852 - Renumbered
  313. 150-316.856 - Renumbered
  314. 150-316.863 - Renumbered
  315. 150-316.992 - Renumbered
  316. 150-316.992(5) - Renumbered

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