General Index

INCOME TAX (STATE)

Withholdings, delinquent payment, 316.197

INCOME TAX (STATE)

Intergovernmental tax relations, 305.605

INCOME TAX (STATE)

Interrogatories, written, 305.195

INCOME TAX (STATE)

Invalid taxes

INCOME TAX (STATE)

(Generally), 305.770, 305.780

INCOME TAX (STATE)

Appropriations, certain refunds, 305.780

INCOME TAX (STATE)

Certain refund exceptions, 305.780

INCOME TAX (STATE)

Refund, 305.765, 305.770, 305.775, 305.780, 305.785

INCOME TAX (STATE)

Inventories

INCOME TAX (STATE)

Probate inventory, 113.165

INCOME TAX (STATE)

Real estate mortgage investment conduit, costs allocable, 314.287

INCOME TAX (STATE)

Investments

INCOME TAX (STATE)

Exchange facilitators, regulation, see EXCHANGE

See EXCHANGE

INCOME TAX (STATE)

FACILITATORS, generally

INCOME TAX (STATE)

Low Income Community Jobs Initiative, Oregon, credit, 285C.650 et seq., 315.529, 315.533, 315.536

INCOME TAX (STATE)

Severance pay, investing in small business, subtraction, 316.856

INCOME TAX (STATE)

Single sales factor method, qualifying investment contracts, 314.668, 314.669, 314.671, 314.673

INCOME TAX (STATE)

IRA, interest or dividends, 316.681

INCOME TAX (STATE)

JOBS Plus Program, supplemental payments, subtraction from income, 316.680

INCOME TAX (STATE)

Joint returns, 316.042, 316.122, 316.367, 316.368, 316.462

INCOME TAX (STATE)

Judicial review, see Appeal and review, this topic

See APPEAL AND REVIEW

INCOME TAX (STATE)

Kicker, two-percent, credit, 291.349,

INCOME TAX (STATE)

CONST. IX §14

INCOME TAX (STATE)

Legislature and legislation, see LEGISLATURE

See LEGISLATURE

INCOME TAX (STATE)

Licensure, compliance

INCOME TAX (STATE)

(Generally), 305.385

INCOME TAX (STATE)

Definitions, 305.380

INCOME TAX (STATE)

Liens

INCOME TAX (STATE)

(Generally), 314.407 et seq.

INCOME TAX (STATE)

Department of Revenue party to suits involving, 305.130

INCOME TAX (STATE)

Enforcement, 314.407, 314.419, 314.430, 316.207

INCOME TAX (STATE)

Priority, 314.407, 314.417, 314.421, 314.423, 314.430

INCOME TAX (STATE)

Release, 305.140, 305.155

INCOME TAX (STATE)

Title actions, foreclosures, 305.130

INCOME TAX (STATE)

Unpaid tax at time of assessment

INCOME TAX (STATE)

(Generally), 314.417

INCOME TAX (STATE)

Foreclosure, 314.419

INCOME TAX (STATE)

Status of, 314.423

INCOME TAX (STATE)

When valid, 314.421

INCOME TAX (STATE)

Withholding unpaid amounts, 314.417

INCOME TAX (STATE)

Withholding, employers, 316.207

INCOME TAX (STATE)

Like-kind exchange facilitators, regulation, see

INCOME TAX (STATE)

EXCHANGE FACILITATORS, generally

INCOME TAX (STATE)

Limitation of actions and proceedings

INCOME TAX (STATE)

Adjustments after, 314.105, 314.115, 314.125, 314.135

INCOME TAX (STATE)

Assessments, deficiency, 314.410

INCOME TAX (STATE)

Capital gains, deficiency, assessment, 314.410

INCOME TAX (STATE)

Collection of tax, 314.430

INCOME TAX (STATE)

Deficiencies, 314.410

INCOME TAX (STATE)

Federal extension, effect, 314.415

INCOME TAX (STATE)

Five-year statute, 314.410

INCOME TAX (STATE)

Liens of tax, 305.140

INCOME TAX (STATE)

Mitigation of

INCOME TAX (STATE)

Errors in return, 314.310

INCOME TAX (STATE)

Transferee liability, 314.310

INCOME TAX (STATE)

Overpayment, certain, 314.415

INCOME TAX (STATE)

Refund applications, 305.270

INCOME TAX (STATE)

Refunds and credits, generally, 314.415

INCOME TAX (STATE)

Sale of personal residence, 314.410, 316.109

INCOME TAX (STATE)

Seven-year statute, 314.415

INCOME TAX (STATE)

Tax collection, 314.430

INCOME TAX (STATE)

Transferee liability, 314.410

INCOME TAX (STATE)

Limited liability companies, see LIMITED LIA-

See LIMITED LIA-

INCOME TAX (STATE)

BILITY COMPANIES

INCOME TAX (STATE)

Listed transactions, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Lobbying expenditures, proxy tax, 314.256

INCOME TAX (STATE)

Local taxes, see INCOME TAX (LOCAL), generally

See INCOME TAX (LOCAL)

INCOME TAX (STATE)

Loggers, traveling expenses, 316.832

INCOME TAX (STATE)

Losses, see Gain or loss, this topic

See GAIN OR LOSS

INCOME TAX (STATE)

Lottery, see LOTTERY, OREGON STATE

See LOTTERY, OREGON STATE

INCOME TAX (STATE)

Low Income Community Jobs Initiative, Oregon, credit, 285C.650 et seq., 315.529, 315.533, 315.536

INCOME TAX (STATE)

Low-income tax navigation and assistance grant program, 409.711

INCOME TAX (STATE)

Mail and mailing

INCOME TAX (STATE)

Notice and demand, filing, report or return, 314.400

INCOME TAX (STATE)

Tax Court filings, 305.418

INCOME TAX (STATE)

Writings, remittances sent through, 305.418, 305.820

INCOME TAX (STATE)

Manufactured dwelling parks

INCOME TAX (STATE)

Credit, tenants, park closure, 316.090

INCOME TAX (STATE)

Exemptions

INCOME TAX (STATE)

Sales, see note after, 316.792

See NOTE AFTER, 316.792

INCOME TAX (STATE)

Tenants, payments to, park closure, 316.795

INCOME TAX (STATE)

Marijuana-related trade or business, expenses, 316.680

INCOME TAX (STATE)

Mariners, nonresident income, 316.127

INCOME TAX (STATE)

Mass Transportation Financing Authority, Oregon, bonds and property, exemption, 391.600

INCOME TAX (STATE)

Medical expenses, elderly persons, subtraction, 316.693

INCOME TAX (STATE)

Medical practice, rural, credit, 315.613, 315.616, 315.619, 315.622, 442.561 et seq.

INCOME TAX (STATE)

Medical savings accounts, deductions, 316.130

INCOME TAX (STATE)

Mileage, witnesses, 305.200

INCOME TAX (STATE)

Military, see Armed forces, this topic

See ARMED FORCES

INCOME TAX (STATE)

Minors

INCOME TAX (STATE)

As individual, 316.022

INCOME TAX (STATE)

Child care, credits, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Dependent child of taxpayer, credit, 315.273, 315.276, 315.278, 315.279

INCOME TAX (STATE)

Fiduciary returns, 316.377

INCOME TAX (STATE)

Parent returns, income of included on, 316.372, 316.687

INCOME TAX (STATE)

Returns required, 316.372

INCOME TAX (STATE)

Standard deduction, 316.695

INCOME TAX (STATE)

Mobile home parks, see Manufactured dwelling parks, this topic

See MANUFACTURED DWELLING PARKS

INCOME TAX (STATE)

Modification of federal taxable income

INCOME TAX (STATE)

(Generally), 316.680, 316.695