General Index

CORPORATE TAXATION

Short title, 314.605

CORPORATE TAXATION

Telecommunications businesses, 314.280

CORPORATE TAXATION

When required, 314.615

CORPORATE TAXATION

Alternative fuel vehicles, credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Appeal and review

CORPORATE TAXATION

(Generally), 305.275, 305.560

CORPORATE TAXATION

Association or organization, standing to appeal, 305.414

CORPORATE TAXATION

Attorney fees, costs, expenses, allowance, 305.447, 305.490, 305.790

CORPORATE TAXATION

Oregon Tax Court, see TAX COURT, OREGON, generally

See TAX COURT, OREGON

CORPORATE TAXATION

Pollution control facility credits, 468.170

CORPORATE TAXATION

Representation of taxpayers, see Representation of taxpayers, this topic

See REPRESENTATION OF TAXPAYERS

CORPORATE TAXATION

Standing, generally, 305.275, 305.414, 305.570

CORPORATE TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

CORPORATE TAXATION

Application of laws

CORPORATE TAXATION

Corporate activity tax, 317A.149

CORPORATE TAXATION

Credits, 315.004

CORPORATE TAXATION

ORS chapter 314

CORPORATE TAXATION

(Generally), 314.021

CORPORATE TAXATION

Application of laws (Cont.)

CORPORATE TAXATION

ORS chapter 314 (Cont.)

CORPORATE TAXATION

Domestic partnerships, 314.023

CORPORATE TAXATION

Specific federal legislation, 314.031, 314.033, 314.035, 314.037, 314.039, 314.041, 314.043, 314.045, 314.047, 314.049, 314.051, 314.053, 314.055, 314.057, 314.059

CORPORATE TAXATION

ORS chapter 317, 317.010, 317.013

CORPORATE TAXATION

ORS chapter 318, 318.106, 318.130

CORPORATE TAXATION

Within federal areas of the state, 305.605

CORPORATE TAXATION

Apportionment, see Allocation and apportionment, this topic

See ALLOCATION AND APPORTIONMENT

CORPORATE TAXATION

Attorney General

CORPORATE TAXATION

Penalty recovery, 314.991

CORPORATE TAXATION

Returns, access to, 314.835, 314.840

CORPORATE TAXATION

Auctions, credits

CORPORATE TAXATION

Film production expenses, 315.514

CORPORATE TAXATION

Renewable energy development contributions, 315.326

CORPORATE TAXATION

Bad debt reserve, financial institution, 317.310

CORPORATE TAXATION

Banks, see Financial institutions, this topic

See FINANCIAL INSTITUTIONS

CORPORATE TAXATION

Bonds, state or political subdivision, taxable income, 317.309

CORPORATE TAXATION

Built-in losses, 317.478

CORPORATE TAXATION

Business trusts, 316.279

CORPORATE TAXATION

Cancellation, uncollectible tax, 305.155

CORPORATE TAXATION

Capital Construction Fund, Merchant Marine

CORPORATE TAXATION

Act, 317.319

CORPORATE TAXATION

Capital gains, long-term, farming activities, 317.063

CORPORATE TAXATION

Capital or net operation loss carryback or carryover, 317.344, 317.346

CORPORATE TAXATION

Centrally assessed corporations

CORPORATE TAXATION

Defined, 317.010

CORPORATE TAXATION

Imposition of tax, 317.070

CORPORATE TAXATION

Charitable contributions, see Credits, this topic;

See CREDITS

CORPORATE TAXATION

Modifications to federal taxable income, this

CORPORATE TAXATION

topic

CORPORATE TAXATION

Charitable organizations

CORPORATE TAXATION

Disqualification, 128.760, 128.763, 128.766, 128.769, 317.491

CORPORATE TAXATION

Exemption, 317.080

CORPORATE TAXATION

Unrelated business income, 317.920, 317.950

CORPORATE TAXATION

Child care facilities, qualified contributions, credit, 315.213, 329A.700 et seq.

CORPORATE TAXATION

Civil penalties, see Penalties and interest, this topic

See PENALTIES AND INTEREST

CORPORATE TAXATION

Claim of right income repayment adjustment, credit, 315.068, 317.388

CORPORATE TAXATION

Closing agreements, tax liability, 305.150, 314.105, 314.115

CORPORATE TAXATION

Coal, reversal of effect of gain or loss, certain, 317.362

CORPORATE TAXATION

Collection

CORPORATE TAXATION

Charge for, 314.419

CORPORATE TAXATION

Closing agreements, tax liability, 305.150, 314.105, 314.115

CORPORATE TAXATION

Consumer reporting agencies, reports to, 314.843

CORPORATE TAXATION

Credits (generally); suspension, revocation, or forfeiture, 315.061

CORPORATE TAXATION

Delinquent tax debts, posting on website, 305.806

CORPORATE TAXATION

Foreclosures, 314.419, 314.430

CORPORATE TAXATION

Immediate assessment, 314.440

CORPORATE TAXATION

Local taxes, state services, agreements, 305.620, 305.630, 305.645

CORPORATE TAXATION

Pollution control facility certification, revocation, 314.255, 468.185

CORPORATE TAXATION

Priority of lien, 314.407, 314.417, 314.421, 314.423, 314.430

CORPORATE TAXATION

Release of lien, 305.140

CORPORATE TAXATION

Suspension, 305.155

CORPORATE TAXATION

Tax as debt, 314.440

CORPORATE TAXATION

Collection (Cont.)

CORPORATE TAXATION

Title actions, foreclosures, liens on property involved, 305.130

CORPORATE TAXATION

Transferees not bona fide purchasers, 314.310

CORPORATE TAXATION

Uncollectible, cancellation, 305.155

CORPORATE TAXATION

Waiver, reduction, compromise, 305.145

CORPORATE TAXATION

Warrant, lien, 314.407, 314.430

CORPORATE TAXATION

Colleges and community colleges, see Higher education credits, this topic

See HIGHER EDUCATION CREDITS

CORPORATE TAXATION

Commercial activity tax, see Corporate activity tax, this topic

See CORPORATE ACTIVITY TAX

CORPORATE TAXATION

Condominiums, homeowners associations, taxation as though corporation, 317.067

CORPORATE TAXATION

Consolidated returns

CORPORATE TAXATION

Defined, 317.010

CORPORATE TAXATION

Estimated tax, affiliated corporations, 314.505

CORPORATE TAXATION

Unitary tax, 317.705 et seq.

CORPORATE TAXATION

Consumer reporting agencies, reports to, 314.843

CORPORATE TAXATION

Contracts

CORPORATE TAXATION

Governor, qualifying investments, single sales factor method, 314.668, 314.669, 314.671, 314.673

CORPORATE TAXATION

Public contractors, tax law compliance, 279B.045, 279B.110

CORPORATE TAXATION

Corporate activity tax

CORPORATE TAXATION

(Generally), 317A.116, 317A.125

CORPORATE TAXATION

Accounting, 317A.103, 317A.140

CORPORATE TAXATION

Application of tax laws, 317A.149

CORPORATE TAXATION

Definitions, 317A.100, 317A.102, 317A.146, 317A.149

CORPORATE TAXATION

Disposition of proceeds, 317A.152, 317A.155

CORPORATE TAXATION

Exclusions

CORPORATE TAXATION

(Generally), 317A.100

CORPORATE TAXATION

Pharmacies, prescription drug sales, 317A.123

CORPORATE TAXATION

Subcontracting payments for labor costs, 317A.122

CORPORATE TAXATION

Exemption amount, 317A.125

CORPORATE TAXATION

Farming operations, commercial activity determination, 317A.102