General Index

INCOME TAX (STATE)

Renewable energy programs, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Sale of publicly supported housing, 315.281, 315.283, 315.286, 315.291

INCOME TAX (STATE)

First-time home buyer savings accounts

INCOME TAX (STATE)

(Generally), 316.797

INCOME TAX (STATE)

Addition for certain withdrawals, 316.801

INCOME TAX (STATE)

Certificates, 316.803

INCOME TAX (STATE)

Definitions, 316.796

INCOME TAX (STATE)

Designation of account, 316.803

INCOME TAX (STATE)

Exemption, generally, 316.798, 316.800

INCOME TAX (STATE)

Income of taxpayer, effect on limits, 316.800

INCOME TAX (STATE)

Informational materials, 316.808

INCOME TAX (STATE)

Obligations of financial institutions, 316.803

INCOME TAX (STATE)

Penalties, 316.801

INCOME TAX (STATE)

Recordkeeping by taxpayer, 316.807

INCOME TAX (STATE)

Rules, 316.800, 316.808

INCOME TAX (STATE)

Subtraction, generally, 316.798, 316.800

INCOME TAX (STATE)

Gain or loss, personal residence, 314.410

INCOME TAX (STATE)

Housing authorities, bonds, exemption, 456.230

INCOME TAX (STATE)

Manufactured dwelling parks, see Manufactured dwelling parks, this topic

See MANUFACTURED DWELLING PARKS

INCOME TAX (STATE)

Scholarship awards, housing expenses, 316.846

INCOME TAX (STATE)

Husbands, see Spouses, this topic

See SPOUSES

INCOME TAX (STATE)

Hydroelectric facilities, nonresident compensation, income within state, 316.127

INCOME TAX (STATE)

Imposition of tax

INCOME TAX (STATE)

Corporation income tax, 318.020

INCOME TAX (STATE)

Domestic insurance company, 317.655

INCOME TAX (STATE)

Estates and trusts, 316.267

INCOME TAX (STATE)

Homeowners association income, 317.067

INCOME TAX (STATE)

Personal income tax, 316.037

INCOME TAX (STATE)

Unrelated business income, exempt corporations, 317.920

INCOME TAX (STATE)

In lieu taxation, on U.S. property, 305.615

INCOME TAX (STATE)

Income

INCOME TAX (STATE)

Adjusted gross income, definition, 316.127

INCOME TAX (STATE)

Allocation, within and without state, 314.280

INCOME TAX (STATE)

Modification of federal taxable income, see Modification of federal taxable income, this topic

See MODIFICATION OF FEDERAL TAXABLE INCOME

INCOME TAX (STATE)

Proration, 316.119

INCOME TAX (STATE)

Retirement benefits, certain, not income,

INCOME TAX (STATE)

CONST. IX §9

INCOME TAX (STATE)

Subject to corporation income tax, 318.020

INCOME TAX (STATE)

Transitional provision to prevent doubling, 316.047

INCOME TAX (STATE)

Within and without state

INCOME TAX (STATE)

(Generally), 314.280, 314.615

INCOME TAX (STATE)

Domestic insurance companies, 317.660

INCOME TAX (STATE)

Within state, 318.020

INCOME TAX (STATE)

Incorporation by reference of federal regulations, 316.032

INCOME TAX (STATE)

Indebtedness, discharge, income, 314.306, 316.739

INCOME TAX (STATE)

Independent contractors, see INDEPENDENT

See INDEPENDENT

INCOME TAX (STATE)

CONTRACTORS, generally

INCOME TAX (STATE)

Indians

INCOME TAX (STATE)

Condemnation awards, tribal lands, exemption, 316.783

INCOME TAX (STATE)

Fishing rights income, exemption, 316.785

INCOME TAX (STATE)

Reservation enterprise and partnership zones, 285C.320, 315.506

INCOME TAX (STATE)

Reservation income, exemption, 316.777

INCOME TAX (STATE)

Individual development accounts

INCOME TAX (STATE)

Credits, 315.271, 315.272, 458.690

INCOME TAX (STATE)

Modification of federal taxable income, 316.848

INCOME TAX (STATE)

Withdrawals, home closing costs, 315.272

INCOME TAX (STATE)

Individual retirement accounts, subtractions from income, 316.159

INCOME TAX (STATE)

Individual, definition, 316.022

INCOME TAX (STATE)

Industrial Site Readiness Program, Oregon, incremental tax revenues, 285B.630

INCOME TAX (STATE)

Information returns, see Returns, this topic

See RETURNS

INCOME TAX (STATE)

Instructions, returns, contents, form, 316.363

INCOME TAX (STATE)

Insurance and insurers

INCOME TAX (STATE)

Apportionment of income, 317.660

INCOME TAX (STATE)

Definition, 317.010

INCOME TAX (STATE)

Health insurance, see Health insurance, this topic

See HEALTH INSURANCE

INCOME TAX (STATE)

Information returns, 314.360, 314.845

INCOME TAX (STATE)

Net income computation, 317.655

INCOME TAX (STATE)

Net losses, deductibility, 317.665

INCOME TAX (STATE)

Interagency Compliance Network, 670.700, 670.705

INCOME TAX (STATE)

Interest

INCOME TAX (STATE)

See also Dividends, this topic

See DIVIDENDS

INCOME TAX (STATE)

Action to recover, 305.610

INCOME TAX (STATE)

Allocation to this state, 314.640

INCOME TAX (STATE)

Bonds

INCOME TAX (STATE)

Exemptions

INCOME TAX (STATE)

(Generally), 286A.140

INCOME TAX (STATE)

Facilities financing, revenue bonds, 289.250

INCOME TAX (STATE)

Highway User Tax Bonds, 367.665

INCOME TAX (STATE)

Local governments, 287A.345

INCOME TAX (STATE)

Subtraction, 316.056, 316.680, 316.681

INCOME TAX (STATE)

Cancellation, uncollectible taxes, 305.155

INCOME TAX (STATE)

Certain, modification of federal taxable income, 316.680

INCOME TAX (STATE)

Deferred tax liabilities, installment obligations, 314.302

INCOME TAX (STATE)

Deficiencies

INCOME TAX (STATE)

(Generally), 305.265

INCOME TAX (STATE)

Payment, 305.419

INCOME TAX (STATE)

Delayed return, 314.395

INCOME TAX (STATE)

Delinquencies, 314.400

INCOME TAX (STATE)

Estimated tax

INCOME TAX (STATE)

(Generally), 314.525

INCOME TAX (STATE)

Underpayment, 316.587

INCOME TAX (STATE)

Extension of time, 314.395

INCOME TAX (STATE)

Failure to file return, 314.400

INCOME TAX (STATE)

Hardship, payment, affidavit, 305.419

INCOME TAX (STATE)

IRA, 316.681

INCOME TAX (STATE)

Refunds, 314.415

INCOME TAX (STATE)

Suspension of tax collection, 305.155

INCOME TAX (STATE)

Underpayment, 316.588

INCOME TAX (STATE)

Unpaid taxes, 314.400

INCOME TAX (STATE)

Waive, reduce, compromise, Department of Revenue, 305.145