General Index

CORPORATE TAXATION

Mortgage credit certificate program, 456.605

CORPORATE TAXATION

Motion pictures, see Film production expenses, this topic

See FILM PRODUCTION EXPENSES

CORPORATE TAXATION

Motor vehicles, alternative fuel, credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Multistate Tax Compact, see MULTISTATE TAX

See MULTISTATE TAX

CORPORATE TAXATION

COMPACT, generally

CORPORATE TAXATION

Net income

CORPORATE TAXATION

Deductions from, see Modifications to federal taxable income, this topic

See MODIFICATIONS TO FEDERAL TAXABLE INCOME

CORPORATE TAXATION

Insurers, domestic, 317.655, 317.660

CORPORATE TAXATION

Nonpayment, Department of Revenue certificate of, 314.845

CORPORATE TAXATION

Oaths and acknowledgments, 314.810

CORPORATE TAXATION

Oregon transparency website, content requirements, tax expenditures, 276A.253, 276A.256

CORPORATE TAXATION

Partnerships, see INCOME TAX (STATE)

See INCOME TAX (STATE)

CORPORATE TAXATION

Pass-through entities, see INCOME TAX (STATE)

See INCOME TAX (STATE)

CORPORATE TAXATION

Payment

CORPORATE TAXATION

See also Collection, this topic

See COLLECTION

CORPORATE TAXATION

Advance, date considered made, 305.128

CORPORATE TAXATION

Date when deemed made or received, 293.660, 305.128, 305.820

CORPORATE TAXATION

Deficiency, penalty and interest, 314.410

CORPORATE TAXATION

Estimated tax, see Estimated tax, this topic

See ESTIMATED TAX

CORPORATE TAXATION

Evidence of nonpayment, 314.845

CORPORATE TAXATION

Extension of time, 314.395

CORPORATE TAXATION

Returns, see Returns, this topic

See RETURNS

CORPORATE TAXATION

Security for, 305.140, 314.430

CORPORATE TAXATION

Time, 314.395

CORPORATE TAXATION

Waiver, reduction, compromise, 305.145

CORPORATE TAXATION

Payment-in-kind Tax Treatment Act of 1983, application, 317.019

CORPORATE TAXATION

Penalties and interest

CORPORATE TAXATION

Abusive tax shelters, 314.402, 314.406

CORPORATE TAXATION

Corporate activity tax, 317A.161

CORPORATE TAXATION

Deficiencies, 314.410, 317.950

CORPORATE TAXATION

Delinquencies, 314.400, 314.430

CORPORATE TAXATION

Estimated tax, 314.525

CORPORATE TAXATION

Evading requirements of law, 314.075, 314.991

CORPORATE TAXATION

Extended filing time, 314.395

CORPORATE TAXATION

Penalties and interest (Cont.)

CORPORATE TAXATION

Failure to file return, 314.360, 314.400

CORPORATE TAXATION

Housing rehabilitation loans, 317.991

CORPORATE TAXATION

Information returns, 314.360

CORPORATE TAXATION

Officers or employees, Revenue Department, divulging particulars of returns and reports, 314.835, 314.991

CORPORATE TAXATION

Penalty not imposed, by department rule, 305.229

CORPORATE TAXATION

Reportable transactions, failures, 314.404

CORPORATE TAXATION

Uncollectible, cancellation, 305.155

CORPORATE TAXATION

Understatements, 314.402, 314.403

CORPORATE TAXATION

Unrelated business income, 317.950

CORPORATE TAXATION

Waiver, reduction, compromise, 305.145

CORPORATE TAXATION

Personal services wages or remuneration, deduction, reporting requirement, 305.217

CORPORATE TAXATION

Political subdivisions, obligations of, addition to taxable income, 317.309

CORPORATE TAXATION

Pre-change losses, 317.478

CORPORATE TAXATION

Preacquisition losses, offsetting built-in gain, 317.479

CORPORATE TAXATION

Prescription drug plans, federal subsidies, modification of federal taxable income, 317.401

CORPORATE TAXATION

Production of documents, persons, 314.425

CORPORATE TAXATION

Psilocybin-related trade or business, expenses, 317.363

CORPORATE TAXATION

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

CORPORATE TAXATION

Public utilities, imposition of tax, 317.070

CORPORATE TAXATION

Qualified production activities, modification of federal taxable income, 317.398

CORPORATE TAXATION

Railroads, short line, credit, 315.591 et seq.

CORPORATE TAXATION

Rates

CORPORATE TAXATION

(Generally), 317.061, 318.020

CORPORATE TAXATION

Capital gains, long-term, farming activities, 317.063

CORPORATE TAXATION

Captive insurers, applicable rate, 317.667

CORPORATE TAXATION

Corporate activity tax, 317A.125

CORPORATE TAXATION

Domestic international sales corporations, commissions, 317.283

CORPORATE TAXATION

Minimum tax, 317.090

CORPORATE TAXATION

Real estate

CORPORATE TAXATION

Conveyances, withholdings by authorized agents, 314.258

CORPORATE TAXATION

Homeowners associations, 317.067

CORPORATE TAXATION

Investment trusts, 316.279

CORPORATE TAXATION

Transactions, return required, 314.360

CORPORATE TAXATION

Refunds

CORPORATE TAXATION

Claims for, 293.660, 305.270, 305.820, 314.415

CORPORATE TAXATION

Corporate activity tax, 317A.155

CORPORATE TAXATION

Date of receipt of claim, 305.820

CORPORATE TAXATION

Estimated tax, 314.415

CORPORATE TAXATION

Extended time for, 314.415

CORPORATE TAXATION

Federal return adjustments, after, 314.140, 314.380, 314.415

CORPORATE TAXATION

Foreign state return adjustments, after, 314.380, 314.410

CORPORATE TAXATION

Inconsistencies resulting, adjustment, 314.105, 314.115, 314.125, 314.135

CORPORATE TAXATION

Interest, estimated tax, 314.415

CORPORATE TAXATION

Invalid taxes, 305.765, 305.770, 305.775, 305.780, 305.785

CORPORATE TAXATION

Investment, 314.415

CORPORATE TAXATION

Net operating loss carryback, 314.415

CORPORATE TAXATION

Payment method, 305.760, 317.850

CORPORATE TAXATION

Procedure, 314.415

CORPORATE TAXATION

Proposed adjustment to refund claim, notice, 305.270

CORPORATE TAXATION

Unclaimed, list publication, 314.840

CORPORATE TAXATION

Related domestic international sales and foreign sales corporations, nonrecognition of transactions, 317.283, 317.286

CORPORATE TAXATION

Related entities, distribution of income or loss among, 314.295

CORPORATE TAXATION

Renewable energy, see Energy, this topic

See ENERGY

CORPORATE TAXATION

Reorganized business entities, tax liability, 305.330

CORPORATE TAXATION

Repeal of excise tax, effect, 317.035

CORPORATE TAXATION

Reportable transactions, see Tax shelters, this topic

See TAX SHELTERS

CORPORATE TAXATION

Reports and information, 317.510

CORPORATE TAXATION

Representation of taxpayers

CORPORATE TAXATION

(Generally), 305.239 et seq.

CORPORATE TAXATION

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

CORPORATE TAXATION

Department of Revenue personnel

CORPORATE TAXATION

(Generally), 305.245

CORPORATE TAXATION

Former, 305.260

CORPORATE TAXATION

Local government officers and employees, 305.245

CORPORATE TAXATION

Stockholders, 305.239, 305.494