General Index

INCOME TAX (STATE)

Reportable transactions, failures, 314.404

INCOME TAX (STATE)

Representation by former employee of Department of Revenue, 314.991

INCOME TAX (STATE)

Returns, divulging contents, 118.990, 314.835, 314.840, 314.991

INCOME TAX (STATE)

Statement, or testimony, false or fraudulent, 305.990

INCOME TAX (STATE)

Uncollectible, cancellation, 305.155

INCOME TAX (STATE)

Understatements, 314.402, 314.403

INCOME TAX (STATE)

Venue, noncompliance, 314.080

INCOME TAX (STATE)

Waiver, reduction, compromise, 305.145

INCOME TAX (STATE)

Withholding of tax, 316.177, 316.202, 316.207

INCOME TAX (STATE)

Working family household and dependent care expenses credit, 315.264

INCOME TAX (STATE)

Fires and fire prevention

INCOME TAX (STATE)

See also Emergencies and disasters, this topic

See EMERGENCIES AND DISASTERS

INCOME TAX (STATE)

Firefighters

INCOME TAX (STATE)

Oregon Volunteer Firefighters Association, charitable checkoff, 305.720

INCOME TAX (STATE)

Withholding exception, emergencies, 316.162

INCOME TAX (STATE)

Litigation amounts received, wildfire actions, subtraction, 316.866, 316.867

INCOME TAX (STATE)

First-time home buyer savings accounts, see

INCOME TAX (STATE)

Housing and homes, this topic

INCOME TAX (STATE)

Fish

INCOME TAX (STATE)

Indians, exemption, 316.785

INCOME TAX (STATE)

Screening devices, by-pass devices, or fishways; credits, 315.138

INCOME TAX (STATE)

Flesch Reading Ease Score, returns, instructions, 316.364

INCOME TAX (STATE)

Foreclosures

INCOME TAX (STATE)

Department of Revenue as party, 305.130

INCOME TAX (STATE)

Unpaid tax at time of assessment, lien, 314.419

INCOME TAX (STATE)

Foreign income taxes, deduction, 316.690

INCOME TAX (STATE)

Foreign states, interest or dividends on obligations of, 316.680

INCOME TAX (STATE)

Forests and forestry

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Reforestation, 315.104, 315.106, 315.108

INCOME TAX (STATE)

Renewable energy, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Small forestland owner using standard practice harvest restrictions, 315.124, 315.126, 315.128, 315.130, 315.132

INCOME TAX (STATE)

Fires, see Fires and fire prevention, this topic

See FIRES AND FIRE PREVENTION

INCOME TAX (STATE)

Stumpage, price of, information returns, 314.360

INCOME TAX (STATE)

Value computation, property of decedent, 316.844

INCOME TAX (STATE)

Forms

INCOME TAX (STATE)

Books and blanks, Department of Revenue authority to prescribe, 305.100

INCOME TAX (STATE)

Returns, withholding tax, 316.202

INCOME TAX (STATE)

Fraudulent returns, see Returns, this topic

See RETURNS

INCOME TAX (STATE)

Frivolous filings, penalties, 316.992

INCOME TAX (STATE)

Funeral trust, resident, definition, 316.282

INCOME TAX (STATE)

Gain or loss

INCOME TAX (STATE)

Allocation to this state, 314.635

INCOME TAX (STATE)

Basis of property, personal residence, 316.109

INCOME TAX (STATE)

Capital gains and losses, see Capital gains and losses, this topic

See CAPITAL GAINS AND LOSSES

INCOME TAX (STATE)

Conversions and exchanges, 316.680

INCOME TAX (STATE)

Deferred gains, addition, subtraction, 316.680, 316.738

INCOME TAX (STATE)

Depreciation, 316.007, 316.047

INCOME TAX (STATE)

Gain or loss (Cont.)

INCOME TAX (STATE)

Exchanges, conversions, Oregon situs required, 316.680

INCOME TAX (STATE)

Farmland or forestland passing by reason of death, 316.844

INCOME TAX (STATE)

Federal provisions, application, 316.007, 316.047

INCOME TAX (STATE)

Involuntary conversions

INCOME TAX (STATE)

(Generally), 316.680

INCOME TAX (STATE)

Deficiency assessment period, 314.412

INCOME TAX (STATE)

Net operating losses

INCOME TAX (STATE)

(Generally), 316.028, 316.029

INCOME TAX (STATE)

Agricultural businesses, 316.031

INCOME TAX (STATE)

Apportionment within and without state, 314.675

INCOME TAX (STATE)

Nonresidents, 316.127, 316.307, 316.312

INCOME TAX (STATE)

Out-of-state property, acquisition, deferred gain or loss, 316.738

INCOME TAX (STATE)

Personal casualty loss, emergency or disaster, subtraction, 316.850

INCOME TAX (STATE)

Residences, personal, 314.410

INCOME TAX (STATE)

Special computation of gain, forest or farm use value, by reason of death, 316.844

INCOME TAX (STATE)

Garnishment, tax debt due, effect, 18.385

INCOME TAX (STATE)

Gas wells, depletion, 317.374

INCOME TAX (STATE)

General Fund, collected revenue into, 316.502

INCOME TAX (STATE)

Goals, fairness in equity of tax system, 316.003

INCOME TAX (STATE)

Hardship, payment, tax, penalties and interest, affidavit, 305.419

INCOME TAX (STATE)

Head of household, returns, joint, amount of tax, 316.042

INCOME TAX (STATE)

Health insurance

INCOME TAX (STATE)

Employer-provided, credit, 315.610, 317.322, 741.310, 741.500, 743B.011

INCOME TAX (STATE)

Health insurance exchange plans, credit, 741.310, 741.400, 741.500

INCOME TAX (STATE)

Long term care, 315.610, 316.680, 317.322

INCOME TAX (STATE)

Reinsurance Program, Oregon, see notes after, 305.850, 743B.800

See NOTES AFTER, 305.850, 743B.800

INCOME TAX (STATE)

TRICARE system (military), providers, credit, 315.628, 315.631

INCOME TAX (STATE)

Hearings

INCOME TAX (STATE)

Declaratory rulings, 305.105

INCOME TAX (STATE)

Tax Court

INCOME TAX (STATE)

Location, 305.475

INCOME TAX (STATE)

Open to public, 305.430

INCOME TAX (STATE)

Higher education

INCOME TAX (STATE)

Employee training programs, collaboration with community college, credit, 315.523

INCOME TAX (STATE)

National service educational awards, subtraction, 316.847

INCOME TAX (STATE)

Opportunity Grant contributions, credit, 315.643, 315.646, 348.267

INCOME TAX (STATE)

Savings accounts

INCOME TAX (STATE)

Credit, 315.650, 315.653

INCOME TAX (STATE)

Election to contribute refund to account, 305.796

INCOME TAX (STATE)

Modification of federal taxable income, 316.680, 316.699

INCOME TAX (STATE)

Scholarships, employers, credit, 315.237, 348.616, 348.618, 348.621

INCOME TAX (STATE)

University venture development funds, credit, 315.640

INCOME TAX (STATE)

Working family household and dependent care expenses, credit, 315.264

INCOME TAX (STATE)

Housing and homes

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Agricultural workforce, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Foreign taxes paid on sale of residence, 316.109

INCOME TAX (STATE)

Individual development account withdrawals, home closing costs, 315.272

INCOME TAX (STATE)

Manufactured dwelling park closure, 316.090

INCOME TAX (STATE)

Housing and homes (Cont.)

INCOME TAX (STATE)

Credits (Cont.)