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Oregon
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Volume : 08 - Revenue and T...
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Chapter 317 - Corporation Excise Tax
Chapter 317 - Corporation Excise Tax
Section 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 317.021
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; requirements.
Section 317.067 - Tax on homeowners association income.
Section 317.070 - Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
Section 317.071
Section 317.072
Section 317.076
Section 317.077
Section 317.078
Section 317.080 - Exempt corporations.
Section 317.083
Section 317.087
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; rules.
Section 317.098
Section 317.111 - Weatherization loan interest; commercial lending institutions.
Section 317.112 - Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
Section 317.122 - Insurers; amounts paid for certain taxes and assessments.
Section 317.124 - Long term enterprise zone facilities.
Section 317.125 - Other tax credits limited; exception.
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; credit transfers; rules.
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; election between credits; rules.
Section 317.154 - Alternative qualified research activities credit.
Section 317.190 - Effect on reporting income.
Section 317.195 - Effect on deductions allowed.
Section 317.197
Section 317.199
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; tax treatment of commissions.
Section 317.285
Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.
Section 317.290
Section 317.297
Section 317.299
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; subtraction.
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; nondeductible taxes and license fees; taxes paid to foreign country for certain income.
Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals.
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; rules.
Section 317.328
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 317.349 not applicable to finance leases.
Section 317.356 - Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis.
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 317.377
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 317.395
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; construction.
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 317.515
Section 317.590
Section 317.605
Section 317.610
Section 317.615
Section 317.625 - Income from sources without the United States.
Section 317.635 - Domestic international sales corporation; exemption from minimum tax.
Section 317.650 - Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required.
Section 317.655 - Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts.
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; application to insurers; rules.
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; excess loss accounts.
Section 317.725 - Adjustments to prevent double taxation or deduction; rules.
Section 317.850 - Disposition of revenue.
Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate.
Section 317.910
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; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.