Chapter 316 - Personal Income Tax

Section 316.002 - Short title.
Section 316.003 - Goals.
Section 316.007 - Policy.
Section 316.012 - Terms have same meaning as in federal laws; federal law references.
Section 316.013 - Determination of federal adjusted gross income.
Section 316.014
Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983.
Section 316.021
Section 316.022 - General definitions.
Section 316.023
Section 316.024 - Application of federal law to determination of taxable income.
Section 316.026 - Charitable contributions or activities not to be used for domicile or resident status determination.
Section 316.027 - "Resident" defined.
Section 316.028 - Determination of net operating loss, carryback and carryforward.
Section 316.029 - Disallowance of subtraction for amounts included in calculation of net operating loss.
Section 316.032 - Department to administer law; policy as to federal conflicts and technical corrections.
Section 316.037 - Imposition and rate of tax.
Section 316.042 - Amount of tax where joint return used.
Section 316.043 - Tax rates allowed for certain qualifying income; conditions; election.
Section 316.044 - Estimates by Legislative Revenue Officer; reports; adjustment of rates.
Section 316.045 - Tax rate imposed on certain long-term capital gain from farming; requirements.
Section 316.047 - Transitional provision to prevent doubling income or deductions.
Section 316.048 - Taxable income of resident.
Section 316.049
Section 316.050
Section 316.051
Section 316.052
Section 316.053
Section 316.054 - Social Security benefits to be subtracted from federal taxable income.
Section 316.056 - Interest or dividends on obligations of state or public bodies subtracted from federal taxable income.
Section 316.057
Section 316.058
Section 316.059
Section 316.061
Section 316.062
Section 316.063
Section 316.064
Section 316.067
Section 316.068
Section 316.069
Section 316.071
Section 316.072
Section 316.077
Section 316.078 - Tax credit for dependent care expenses necessary for employment.
Section 316.079 - Credit for certain disabilities.
Section 316.080
Section 316.081
Section 316.082 - Credit for taxes paid another state; rules.
Section 316.083
Section 316.085 - Personal exemption credit.
Section 316.087 - Credit for the elderly or permanently and totally disabled.
Section 316.097
Section 316.099 - Credit for early intervention services for child with disability; income limitation; rules of State Board of Education.
Section 316.102 - Credit for political contributions.
Section 316.109 - Credit for tax by another jurisdiction on sale of residential property; rules.
Section 316.116 - Credit for alternative energy device; rules.
Section 316.117 - Proration between Oregon income and other income for nonresidents, part-year residents and trusts.
Section 316.118 - Pro rata share of S corporation income of nonresident shareholder.
Section 316.119 - Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
Section 316.122 - Separate or joint determination of income for spouses in a marriage.
Section 316.124 - Determination of adjusted gross income of nonresident partner.
Section 316.127 - Income of nonresident from Oregon sources.
Section 316.130 - Determination of taxable income of full-year nonresident.
Section 316.131 - Credit allowed to nonresident for taxes paid to state of residence; exception.
Section 316.135
Section 316.136
Section 316.137
Section 316.138
Section 316.143
Section 316.144
Section 316.145
Section 316.146
Section 316.147 - Definitions for ORS 316.147 to 316.149.
Section 316.148 - Credit for expenses in lieu of nursing home care; limitation.
Section 316.149 - Evidence of eligibility for credit.
Section 316.150
Section 316.157 - Credit for retirement income.
Section 316.158 - Effect upon ORS 316.157 of determination of invalidity; severability.
Section 316.159 - Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules.
Section 316.162 - Definitions for ORS 316.162 to 316.221.
Section 316.164 - When surety bond or letter of credit required of employer; enforcement.
Section 316.167 - Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.
Section 316.168 - Employer required to file combined quarterly tax report.
Section 316.169 - Circumstances in which person other than employer required to withhold tax.
Section 316.171 - Application of tax and report to administration of tax laws.
Section 316.172 - Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.
Section 316.177 - Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.
Section 316.182 - Withholding statement of exemption certificate; default withholding rate.
Section 316.187 - Amount withheld is in payment of employee’s tax.
Section 316.189 - Withholding of state income taxes from certain periodic payments.
Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules.
Section 316.193 - Withholding of state income taxes from federal retired pay for members of uniformed services.
Section 316.194 - Withholding from lottery prize payments; rules.
Section 316.196 - Withholding of state income taxes from federal retirement pay for civil service annuitant.
Section 316.197 - Payment to department by employer; interest on delinquent payments.
Section 316.198 - Payment by electronic funds transfer; phase-in; rules.
Section 316.202 - Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules.
Section 316.207 - Liability for tax; warrant for collection; conference; appeal.
Section 316.209 - Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.
Section 316.212 - Applicability of other provisions of tax law; employer as taxpayer.
Section 316.213 - Definitions for ORS 316.213 to 316.219.
Section 316.214 - Withholding requirements for members of professional athletic teams.
Section 316.216
Section 316.218 - Annual report of compensation paid to professional athletic team members.
Section 316.219 - Rules.
Section 316.220 - Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition.
Section 316.221 - Disposition of withheld amounts.
Section 316.223 - Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
Section 316.267 - Application of chapter to estates and certain trusts.
Section 316.272 - Computation and payment on estate or trust.
Section 316.277 - Associations taxable as corporations exempt from chapter.
Section 316.279 - Treatment of business trusts and business trusts income.
Section 316.282 - Definitions related to trusts and estates; rules.
Section 316.287 - "Fiduciary adjustment" defined; shares proportioned; rules.
Section 316.292 - Credit for taxes paid another state.
Section 316.298 - Accumulation distribution credit.
Section 316.302 - "Nonresident estate or trust" defined.
Section 316.307 - Income of nonresident estate or trust.
Section 316.312 - Determination of Oregon share of income.
Section 316.317 - Credit to beneficiary for accumulation distribution.
Section 316.362 - Persons required to make returns.
Section 316.363 - Returns; instructions.
Section 316.364 - Flesch Reading Ease Score form instructions.
Section 316.367 - Joint return by spouses in a marriage.
Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.
Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.
Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.
Section 316.377 - Individual under disability.
Section 316.382 - Returns by fiduciaries.
Section 316.387 - Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax.
Section 316.392 - Notice of qualification of receiver and others.
Section 316.417 - Date return considered made or advance payment made.
Section 316.457 - Department may require copy of federal return.
Section 316.462 - Change of election.
Section 316.467
Section 316.472 - Tax treatment of common trust fund; information return required.
Section 316.490 - Refund as contribution to Alzheimer’s Disease Research Fund.
Section 316.491 - Refund as contribution to Oregon Military Emergency Financial Assistance Program.
Section 316.493 - Refund as contribution for prevention of child abuse and neglect.
Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments.
Section 316.557 - Definition of "estimated tax."
Section 316.559 - Application of ORS 316.557 to 316.589 to estates and trusts.
Section 316.563 - When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
Section 316.567 - Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
Section 316.569 - When declaration required of nonresident.
Section 316.573 - When individual not required to file declaration.
Section 316.577 - Date of filing declaration.
Section 316.579 - Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment.
Section 316.580
Section 316.583 - Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules.
Section 316.585
Section 316.587 - Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
Section 316.588 - When interest on underpayment not imposed.
Section 316.589 - Application to short tax years and tax years beginning on other than January 1.
Section 316.680 - Modification of taxable income.
Section 316.681 - Interest or dividends to benefit self-employed or individual retirement accounts.
Section 316.683 - State exempt-interest dividends; rules.
Section 316.685 - Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.
Section 316.687 - Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.
Section 316.690 - Foreign income taxes.
Section 316.693 - Subtraction for medical expenses of elderly individuals.
Section 316.695 - Additional modifications of taxable income; rules.
Section 316.697 - Fiduciary adjustment.
Section 316.698 - Subtraction for qualifying film production labor rebates.
Section 316.699 - Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward.
Section 316.707 - Computation of depreciation of property under federal law; applicability.
Section 316.716 - Differences in basis on federal and state return; application of federal credit.
Section 316.737 - Amount specially taxed under federal law to be included in computation of state taxable income.
Section 316.738 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property.
Section 316.739 - Deferral of deduction for certain amounts deductible under federal law.
Section 316.744 - Cash payments for energy conservation.
Section 316.747 - Contribution to charitable organization subject to disqualification order.
Section 316.749 - Dividend from domestic international sales corporation.
Section 316.752 - Definitions for ORS 316.752 to 316.771.
Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation.
Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions.
Section 316.771 - Proof of status for exemption credit.
Section 316.777 - Income derived from sources within federally recognized Indian country exempt from tax.
Section 316.778 - Small city business development exemption; rules.
Section 316.783 - Amounts received for condemnation of Indian tribal lands.
Section 316.785 - Income derived from exercise of Indian fishing rights.
Section 316.787 - Payments to Japanese and Aleuts under Civil Liberties Act of 1988.
Section 316.792 - Military pay.
Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
Section 316.796 - Definitions.
Section 316.797 - First-time home buyer savings account; restrictions.
Section 316.798 - Subtraction for contributions; exemption for earnings; limitations.
Section 316.800 - Limits phased out based on income applicable to subtraction or exemption.
Section 316.801 - Addition for certain amounts withdrawn; penalty; exceptions.
Section 316.802
Section 316.803 - Obligations of financial institution; provision of certificates to account holders.
Section 316.806 - Definitions for ORS 316.806 to 316.818.
Section 316.812 - Certain traveling expenses.
Section 316.818 - Proof of expenses.
Section 316.821 - Federal election to deduct sales taxes; addition for state purposes.
Section 316.824 - Definitions for ORS 316.824 and 316.832.
Section 316.832 - Travel expenses for loggers.
Section 316.836 - Qualified production activities income.
Section 316.837 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
Section 316.838 - Art object donation.
Section 316.844 - Special computation of gain or loss where farm use value used.
Section 316.845 - Exception to ORS 316.844.
Section 316.846 - Scholarship awards used for housing expenses.
Section 316.848 - Individual development accounts.
Section 316.852 - Qualified donations and sales to educational institutions.
Section 316.853 - Addition for amount deducted as deemed repatriation.
Section 316.856 - Severance pay; rules.
Section 316.857
Section 316.859 - Addition for amount deducted as qualified business income from pass-through entity.
Section 316.970 - Effect of chapter 493, Oregon Laws 1969.
Section 316.992 - Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal.