General Index

INCOME TAX (STATE)

Extension of time

INCOME TAX (STATE)

Deficiency assessments, 314.410

INCOME TAX (STATE)

Payment of tax, 314.395

INCOME TAX (STATE)

Fair market value, release of warrants, 305.140

INCOME TAX (STATE)

Fairness in equity, goal of Legislative Assembly, 316.003

INCOME TAX (STATE)

False statements, 305.815, 305.990

INCOME TAX (STATE)

Farms and farming, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Federal laws, connection to

INCOME TAX (STATE)

(Generally), 316.007

INCOME TAX (STATE)

Change of, effect, 316.032

INCOME TAX (STATE)

Common trust funds, 316.472

INCOME TAX (STATE)

Conflicts, federal rules, 316.032

INCOME TAX (STATE)

Deduction, methods of accounting, 316.685

INCOME TAX (STATE)

Double tax or deduction, transitional provision to prevent, 316.047

INCOME TAX (STATE)

Elderly and disabled, credit, 316.087

INCOME TAX (STATE)

Federal adjusted gross income, defined, 316.117

INCOME TAX (STATE)

Income, federal definition, CONST. IV §32

INCOME TAX (STATE)

Policy, 316.007

INCOME TAX (STATE)

Proration, nonresident or part-year resident taxpayers, 316.117

INCOME TAX (STATE)

Taxable income of resident, 316.048

INCOME TAX (STATE)

Terms, conformance, 314.011, 316.012

INCOME TAX (STATE)

Federal returns, copy, furnishing to department, 314.380, 316.457

INCOME TAX (STATE)

Fees

INCOME TAX (STATE)

Attorneys, see Attorney fees, this topic

See ATTORNEY FEES

INCOME TAX (STATE)

Biomass credits, certification, 315.141

INCOME TAX (STATE)

Certificate of outstanding warrant, 305.184

INCOME TAX (STATE)

Collection charges, sheriff, 314.419, 314.430

INCOME TAX (STATE)

Energy conservation projects, certification, 469B.285, 469B.294

INCOME TAX (STATE)

License fees, not repealed by tax laws, 317.030

INCOME TAX (STATE)

Refunds, state-federal, reciprocal offset agreement, 305.612

INCOME TAX (STATE)

Fees (Cont.)

INCOME TAX (STATE)

Renewable energy resource equipment manufacturing facilities, 285C.547, 285C.555

INCOME TAX (STATE)

Semiconductor research credits, certification, 315.522

INCOME TAX (STATE)

Short line railroad credits, certification, 315.599

INCOME TAX (STATE)

Tax Court, Oregon, see TAX COURT, OREGON

See TAX COURT, OREGON

INCOME TAX (STATE)

Transportation project credits, certification, 469B.326, 469B.335

INCOME TAX (STATE)

Witnesses, 305.200

INCOME TAX (STATE)

Fiduciaries

INCOME TAX (STATE)

(Generally), 316.382

INCOME TAX (STATE)

Adjustment, 316.697

INCOME TAX (STATE)

Fiduciary adjustment

INCOME TAX (STATE)

Added or subtracted, 316.697

INCOME TAX (STATE)

Definition, 316.287

INCOME TAX (STATE)

Notice of qualification, 316.392

INCOME TAX (STATE)

Related taxpayers, 314.105

INCOME TAX (STATE)

Returns

INCOME TAX (STATE)

(Generally), 314.360, 316.382

INCOME TAX (STATE)

Final account, settlement, 316.387

INCOME TAX (STATE)

Individuals under disability, return for, 316.377

INCOME TAX (STATE)

Trusts and trustees, see Estates and trusts, this topic

See ESTATES AND TRUSTS

INCOME TAX (STATE)

Filing

INCOME TAX (STATE)

(Generally), 314.385

INCOME TAX (STATE)

Alternative formats, authorizing, rules, 314.385

INCOME TAX (STATE)

Date, time, 293.660, 305.128, 305.810, 314.385

INCOME TAX (STATE)

Failure to file return, 305.992, 314.360, 314.400, 314.430, 316.202

INCOME TAX (STATE)

Tax Court, 305.418

INCOME TAX (STATE)

Writing or remittance through mail, 305.820

INCOME TAX (STATE)

Film production expenses

INCOME TAX (STATE)

Credit, 315.514, 315.516

INCOME TAX (STATE)

Subtraction, labor rebates, 316.698

INCOME TAX (STATE)

Withholdings, 316.220, 316.221

INCOME TAX (STATE)

Financial institutions

INCOME TAX (STATE)

Allocation and apportionment of income, 314.280, 314.610, 314.615, 314.675

INCOME TAX (STATE)

Data match system, see FINANCIAL INSTITU-

See FINANCIAL INSTITU-

INCOME TAX (STATE)

TIONS

INCOME TAX (STATE)

Definition, 314.610, 317.010

INCOME TAX (STATE)

Direct deposit of refunds, 305.762

INCOME TAX (STATE)

First-time home buyer savings accounts, see Housing and homes, this topic

See HOUSING AND HOMES

INCOME TAX (STATE)

Information returns on common trust funds, 316.472

INCOME TAX (STATE)

Fines and penalties

INCOME TAX (STATE)

Abusive tax shelters, 314.402, 314.406

INCOME TAX (STATE)

Cancellation, uncollectible taxes, 305.155

INCOME TAX (STATE)

Certificate of Department, evidence, 314.845

INCOME TAX (STATE)

Compromise, 305.145

INCOME TAX (STATE)

Deductions, 316.680

INCOME TAX (STATE)

Deficiencies, 305.419, 314.370, 314.410

INCOME TAX (STATE)

Delinquencies, 314.400, 314.430

INCOME TAX (STATE)

Divulging particulars of returns, reports, 314.991

INCOME TAX (STATE)

Effect of statutes, 316.970

INCOME TAX (STATE)

Employees of Department, 314.991

INCOME TAX (STATE)

Evasion of taxes, 314.075, 314.991

INCOME TAX (STATE)

Extended filing time, 314.395

INCOME TAX (STATE)

Failure to file return, 314.360, 314.400

INCOME TAX (STATE)

Failure to pay, 314.075, 314.400, 314.991

INCOME TAX (STATE)

False return, 314.075, 314.991

INCOME TAX (STATE)

False testimony, 305.990

INCOME TAX (STATE)

Financial institution data match system, 305.994

INCOME TAX (STATE)

First-time home buyer savings accounts, 316.801

INCOME TAX (STATE)

Fraud, 305.990, 314.075

INCOME TAX (STATE)

Hardship, payment, affidavit, 305.419

INCOME TAX (STATE)

Incorrect returns, 316.992

INCOME TAX (STATE)

Information returns, 314.360

INCOME TAX (STATE)

Joint returns, 316.367

INCOME TAX (STATE)

Fines and penalties (Cont.)

INCOME TAX (STATE)

Mass Transportation Financing Authority, Oregon, bonds, exemptions, 391.600

INCOME TAX (STATE)

Penalty not imposed, by department rule, 305.229

INCOME TAX (STATE)

Promoting abusive tax shelter, 314.406

INCOME TAX (STATE)

Public officers, neglecting duties, 305.990

INCOME TAX (STATE)

Recovery, 314.991

INCOME TAX (STATE)

Reduction, 305.145