General Index

INCOME TAX (STATE)

ABLE accounts, 316.680, 316.699

INCOME TAX (STATE)

Aleuts, payments to, 316.787

INCOME TAX (STATE)

Amounts deductible under federal law, deferral, 316.739

INCOME TAX (STATE)

Art objects, donation, 316.838

INCOME TAX (STATE)

Basis, 316.716

INCOME TAX (STATE)

Bonds, interest or dividends, 316.056, 316.680, 316.681

INCOME TAX (STATE)

Charitable contributions, generally, effect of disqualification orders, 316.747

INCOME TAX (STATE)

Child, amount in excess of standard deduction, 316.687

INCOME TAX (STATE)

Claim of right income repayment adjustment, 316.680

INCOME TAX (STATE)

Construction workers, traveling expenses, 316.811, 316.812, 316.818

INCOME TAX (STATE)

Debt income cancellation, 316.739

INCOME TAX (STATE)

Deemed repatriation, certain earnings, 316.853

INCOME TAX (STATE)

Deferred gain or loss, out-of-state property, acquisition, 316.738

INCOME TAX (STATE)

Depletion in excess of basis, 316.680

INCOME TAX (STATE)

Depreciation, 316.707, 316.739

INCOME TAX (STATE)

Domestic international sales corporations, dividends, 316.749

INCOME TAX (STATE)

Domestic production activities, 316.836

INCOME TAX (STATE)

Elderly persons, medical expenses, 316.693

INCOME TAX (STATE)

Energy conservation cash payments, 316.744, 317.386

INCOME TAX (STATE)

Estates and trusts, 316.680

INCOME TAX (STATE)

Farmland, gain or loss, 316.844

INCOME TAX (STATE)

Federal income tax credits, 316.716

INCOME TAX (STATE)

Federal taxes accrued, 316.680, 316.685, 316.695

INCOME TAX (STATE)

Fiduciary adjustment, 316.697

INCOME TAX (STATE)

Film production labor rebates, 316.698

INCOME TAX (STATE)

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

See HOUSING AND HOMES

INCOME TAX (STATE)

Foreign income taxes, 316.690

INCOME TAX (STATE)

Foreign state interest and dividends, 316.680

INCOME TAX (STATE)

Forestland, gain or loss, 316.844

INCOME TAX (STATE)

Generation-skipping transfers, 316.680

INCOME TAX (STATE)

Higher education savings network accounts, 316.680, 316.699

INCOME TAX (STATE)

Housing expenses, scholarship awards, 316.846

INCOME TAX (STATE)

Income in respect of a decedent, 316.680

INCOME TAX (STATE)

Income previously taxed, 316.680

INCOME TAX (STATE)

Indians, 316.777, 316.783, 316.785

INCOME TAX (STATE)

Individual development accounts, low income persons, 316.848

INCOME TAX (STATE)

Modification of federal taxable income (Cont.)

INCOME TAX (STATE)

Individual retirement accounts, conversion to Roth

INCOME TAX (STATE)

IRAs, 316.680

INCOME TAX (STATE)

Itemized deductions, generally, 316.695

INCOME TAX (STATE)

Japanese, payments to, 316.787

INCOME TAX (STATE)

JOBS Plus Program participants, supplemental payments to, 316.680

INCOME TAX (STATE)

Legislators, expenses, 171.072

INCOME TAX (STATE)

Long term care insurance premiums, 316.680

INCOME TAX (STATE)

Lottery prizes and winnings, 316.127, 316.861

INCOME TAX (STATE)

Marijuana-related trade or business, expenses, 316.680

INCOME TAX (STATE)

Medical expenses, elderly persons, 316.693

INCOME TAX (STATE)

Military pay, 316.792

INCOME TAX (STATE)

Mines and minerals, depletion, 316.680

INCOME TAX (STATE)

Mutual funds, exempt interest dividends, 316.683

INCOME TAX (STATE)

National service educational awards, 316.847

INCOME TAX (STATE)

Net operating loss calculation, amounts included, 316.029, 316.031

INCOME TAX (STATE)

Nonresidents, 316.127, 316.130, 316.307, 316.312

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Pass-through income, 316.859

INCOME TAX (STATE)

Pension income, federal, 316.680

INCOME TAX (STATE)

Personal casualty loss, emergency or disaster, 316.850

INCOME TAX (STATE)

Personal services wages or remuneration, report, payments, 305.217

INCOME TAX (STATE)

Prescription drug plans, federal subsidies, 316.837

INCOME TAX (STATE)

Psilocybin-related trade or business, expenses, 316.680

INCOME TAX (STATE)

Public Safety Memorial Fund, awards from, 316.680

INCOME TAX (STATE)

Qualified production activities, 316.836

INCOME TAX (STATE)

Repatriation, certain earnings, 316.853

INCOME TAX (STATE)

Retirement distributions, 316.159, 316.680

INCOME TAX (STATE)

Sale, exchange, disposition of asset, 316.680, 316.716

INCOME TAX (STATE)

Sales taxes, 316.821

INCOME TAX (STATE)

Scholarship awards, housing expenses, 316.846

INCOME TAX (STATE)

Severance pay, investing, subtraction, 316.856

INCOME TAX (STATE)

Specially taxed amounts (federal), 316.737

INCOME TAX (STATE)

Standard deduction, 316.695

INCOME TAX (STATE)

Time limitation, generally, 315.037

INCOME TAX (STATE)

Transitional provision to prevent doubling of, 316.047

INCOME TAX (STATE)

Traveling expenses

INCOME TAX (STATE)

Construction workers, 316.811, 316.812, 316.818

INCOME TAX (STATE)

Loggers, 316.832

INCOME TAX (STATE)

Unused qualified business credits, 316.680

INCOME TAX (STATE)

Wildfire-related litigation amounts received, 316.866, 316.867

INCOME TAX (STATE)

Mortgage credit certificate program, 456.605

INCOME TAX (STATE)

Mortgage foreclosure, Department of Revenue party to, 305.130

INCOME TAX (STATE)

Mortgage investment conduit, taxation, 314.260, 314.276, 314.287

INCOME TAX (STATE)

Motion pictures, see Film production expenses, this topic

See FILM PRODUCTION EXPENSES

INCOME TAX (STATE)

Multiple employer welfare arrangements, 750.329

INCOME TAX (STATE)

Multistate Tax Compact, see MULTISTATE TAX

See MULTISTATE TAX

INCOME TAX (STATE)

COMPACT, generally

INCOME TAX (STATE)

National Guard service, see Armed forces, this topic

See ARMED FORCES

INCOME TAX (STATE)

National service educational awards, subtraction, 316.847

INCOME TAX (STATE)

Natural disasters, see Emergencies and disasters, this topic

See EMERGENCIES AND DISASTERS

INCOME TAX (STATE)

Net operating losses, see Gain or loss, this topic

See GAIN OR LOSS

INCOME TAX (STATE)

Nonapportionable income, see Uniform Division of Income for Tax Purposes Act, this topic

See UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT

INCOME TAX (STATE)

Nonpassive income, tax rates, 316.043, 316.044

INCOME TAX (STATE)

Nonresidents

INCOME TAX (STATE)

See also Residents and residency, this topic

See RESIDENTS AND RESIDENCY

INCOME TAX (STATE)

(Generally), 316.037, 316.117, 316.223

INCOME TAX (STATE)

Alimony or separate maintenance payments, deduction, 316.130

INCOME TAX (STATE)

Athletes, professional, salary withholdings, 316.213, 316.214, 316.218, 316.219

INCOME TAX (STATE)

Definition, 316.022

INCOME TAX (STATE)

Estates and trusts, see Estates and trusts, this topic

See ESTATES AND TRUSTS

INCOME TAX (STATE)

Income from Oregon sources, 316.127, 316.130

INCOME TAX (STATE)

Out-of-state businesses, emergencies, 401.690

INCOME TAX (STATE)

Part-year resident, defined, 316.022