General Provisions
§ 314.011 | Definitions |
§ 314.015 | Soccer referees considered independent contractors |
§ 314.021 | Application of chapter |
§ 314.023 | Application to partners in domestic partnership and to surviving partners |
§ 314.029 | Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax |
§ 314.031 | Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-921) to corporate excise and income tax |
§ 314.033 | Application of federal Tax Reform Act of 1986 (P.L. 99-514) |
§ 314.035 | Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647) |
§ 314.037 | Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508) |
§ 314.039 | Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164) |
§ 314.041 | Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7 |
§ 314.043 | Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193) |
§ 314.045 | Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277) |
§ 314.047 | Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519) |
§ 314.049 | Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) |
§ 314.051 | Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357) |
§ 314.053 | Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280) |
§ 314.055 | Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172) |
§ 314.057 | Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351) |
§ 314.059 | Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5) |
§ 314.061 | Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) |
§ 314.063 | Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) |
§ 314.075 | Evading requirements of law prohibited |
§ 314.078 | Determination of tax credit amounts |
§ 314.080 | Venue on failure to comply with law |
§ 314.085 | Taxable year |
§ 314.091 | Abeyance of tax during periods of active duty military service |
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Adjustment of Returns
§ 314.105 | Definitions for ORS 314.105 to 314.135 |
§ 314.115 | Adjustment to correct effect of certain errors |
§ 314.125 | When adjustment may be made |
§ 314.135 | Computation |
§ 314.140 | Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return |
Pollution Control Facilities
§ 314.255 | Collection of taxes due after revocation of certification of pollution control facility |
Lobbying Expenditures
§ 314.256 | Lobbying expenditures |
Conveyance of Real Estate
§ 314.258 | Withholding in certain conveyances of real estate |
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§ 314.260 | Taxation of real estate mortgage investment conduits |
Methods of Accounting and Reporting Income
§ 314.276 | Method of accounting |
§ 314.280 | Allocation of income of financial institution or public utility from business within and without state |
§ 314.287 | Costs allocable to inventory |
§ 314.295 | Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests |
§ 314.297 | Election for alternative determination of farm income |
§ 314.300 | Passive activity loss |
§ 314.302 | Interest on deferred tax liabilities with respect to installment obligations |
§ 314.306 | Income from discharge of indebtedness |
§ 314.307 | Definitions |
§ 314.308 | Reportable transactions |
Liability of Transferee or Owner of Trust
§ 314.310 | Liability of transferee of taxpayer for taxes imposed on taxpayer |
§ 314.330 | Lien if grantor or other person determined to be owner of trust |
Returns
§ 314.355 | Returns when tax year changed |
§ 314.360 | Information returns |
§ 314.362 | Filing return on magnetic media or other machine-readable form |
§ 314.364 | Authority of department to require filing of returns by electronic means |
§ 314.370 | Department requiring return or supplementary return |
§ 314.380 | Furnishing copy of federal or other state return or report |
§ 314.385 | Form of returns |
§ 314.395 | Time for payment of tax |
§ 314.397 | Manner of payment |
§ 314.400 | Penalty for failure to file report or return or to pay tax when due |
§ 314.401 | De minimis tax payment not required |
§ 314.402 | Understatement of net tax |
§ 314.403 | Listed transaction understatement |
§ 314.404 | Penalty for failure to report reportable transaction |
§ 314.406 | Penalty for promotion of abusive tax shelter |
Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
§ 314.407 | Assessment of taxes owing but not submitted with return |
§ 314.410 | Time limit for notice of deficiency |
§ 314.412 | Issuing of notice of deficiency attributable to involuntary conversion |
§ 314.415 | Refunds |
§ 314.417 | Unpaid tax or withholding lien at time of assessment |
§ 314.419 | Foreclosure of lien |
§ 314.421 | When lien valid |
§ 314.423 | Status of lien |
§ 314.425 | Examining books, records or persons |
§ 314.430 | Warrant for collection of taxes |
§ 314.440 | Tax as debt |
§ 314.466 | Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305 |
§ 314.469 | Treatment of moneys collected under ORS 314.406 |
Estimated Tax Procedure
§ 314.505 | Estimate of tax liability by corporations |
§ 314.515 | Installment schedule for payment of estimated tax |
§ 314.518 | Estimated tax payments by electronic funds transfer |
§ 314.520 | State agency authority over certain electronic funds transfer payments |
§ 314.525 | Underpayment of estimated tax |
Division of Income for Tax Purposes
§ 314.605 | Short title |
§ 314.606 | Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact |
§ 314.610 | Definitions for ORS 314.605 to 314.675 |
§ 314.615 | When allocation and apportionment of net income from business activity required |
§ 314.620 | When taxpayer is considered taxable in another state |
§ 314.625 | Certain nonapportionable income to be allocated |
§ 314.630 | Allocation to this state of net rents and royalties |
§ 314.635 | Allocation to this state of capital gains and losses |
§ 314.640 | Allocation to this state of interest and dividends |
§ 314.642 | Allocation to this state of lottery prizes |
§ 314.645 | Allocation to this state of patent and copyright royalties |
§ 314.647 | Policy |
§ 314.650 | Apportionment of income |
§ 314.655 | Determination of property factor |
§ 314.660 | Determination of payroll factor |
§ 314.665 | Determination of sales factor |
§ 314.666 | Market for sales in this state |
§ 314.667 | Additional methods to determine extent of business activity in this state |
§ 314.668 | Definitions |
§ 314.669 | Legislative findings |
§ 314.671 | Qualifying investment contract |
§ 314.673 | Rules |
§ 314.675 | Apportionment of net loss |
§ 314.680 | Definitions for ORS 314.680 to 314.690 |
§ 314.682 | Method of apportionment of interstate broadcaster income |
§ 314.684 | Determination of sales factor |
§ 314.686 | Determination of net income attributable to business done in state |
§ 314.688 | Rules |
§ 314.690 | Scope of provisions |
§ 314.695 | Application of ORS 314.280 and 314.605 to 314.675 |
§ 314.698 | Treatment of global intangible low-taxed income |
Taxation of Partnerships and S Corporations
§ 314.712 | Partnerships not subject to income tax |
§ 314.714 | Character of partnership income |
§ 314.716 | Basis of partner’s interest |
§ 314.718 | Treatment of contributions to partnership |
§ 314.720 | Treatment of distributions from partnership |
§ 314.722 | Publicly traded partnerships taxed as corporations |
§ 314.724 | Information return |
§ 314.725 | Privilege tax applicable to partnerships |
§ 314.726 | Application of ORS 314.724 |
§ 314.727 | Disclosure of partnership items to partner |
§ 314.731 | Definitions |
§ 314.733 | Requirement to report adjustments from partnership-level audit or administrative adjustment request |
§ 314.735 | Time limit for notice of deficiency |
§ 314.737 | Time limit for claim for refund or credit |
§ 314.739 | Obligation or right of partner to report changes in taxable income or tax liability |
§ 314.761 | “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318 |
§ 314.762 | Taxation of S corporation |
§ 314.763 | Taxation of shareholder’s income |
§ 314.764 | Treatment of distributions by S corporation |
§ 314.765 | Employee fringe benefits |
§ 314.766 | Tax on built-in gain |
§ 314.767 | Tax on excess net passive income |
§ 314.768 | S corporation or shareholder elections |
§ 314.769 | Application of sections 1377 and 1379 of Internal Revenue Code |
§ 314.770 | Disclosure of S corporation items to shareholder |
§ 314.771 | Recapture of LIFO benefits |
§ 314.772 | Business tax credits |
Pass Through Entities
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§ 314.775 | Definitions for ORS 314.775 to 314.784 |
§ 314.778 | Composite returns of pass-through entities |
§ 314.781 | Withholding |
§ 314.784 | Circumstances when pass-through entity withholding is not required |
Administrative Provisions
§ 314.805 | Department to administer and enforce laws |
§ 314.810 | Administering oaths and taking acknowledgments |
§ 314.815 | Rules and regulations |
§ 314.835 | Divulging particulars of returns and reports prohibited |
§ 314.840 | Disclosure of information |
§ 314.843 | Reporting of information to consumer reporting agency |
§ 314.845 | Certificate of department as evidence |
§ 314.850 | Statistics |
§ 314.855 | Rewards for information |
§ 314.865 | Use of certain information for private benefit prohibited |
§ 314.870 | Time for performing certain acts postponed by reason of service in a combat zone |
Penalties
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§ 314.991 | Penalties |
Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html (2019) (last accessed May 16, 2020). Currency Information