General Index

INCOME TAX (STATE)

Proration, 316.117

INCOME TAX (STATE)

Returns

INCOME TAX (STATE)

Requirement, 316.362

INCOME TAX (STATE)

Spouses, 316.122

INCOME TAX (STATE)

Wages, defined, 316.162

INCOME TAX (STATE)

Spouses, 316.122

INCOME TAX (STATE)

Standard deduction, 316.117, 316.695

INCOME TAX (STATE)

Taxes paid to state of residence, credit, 316.131

INCOME TAX (STATE)

Notices

INCOME TAX (STATE)

Additional assessment, 314.410

INCOME TAX (STATE)

Bankruptcy trustees, receivers, 316.392

INCOME TAX (STATE)

Conflicting claims, 305.215

INCOME TAX (STATE)

Deficiencies, assessment, 314.410

INCOME TAX (STATE)

Deficiency, 305.265

INCOME TAX (STATE)

Delinquencies, assessment, 314.400

INCOME TAX (STATE)

Pollution control facility certifications, 468.170, 468.185

INCOME TAX (STATE)

Termination, tax period, 314.440

INCOME TAX (STATE)

Transferees of taxpayers, proceedings against, 314.310

INCOME TAX (STATE)

Oaths

INCOME TAX (STATE)

Administering, Department of Revenue, 314.810

INCOME TAX (STATE)

Declaration in lieu of, 305.810

INCOME TAX (STATE)

Objection to determination of tax, 305.265

INCOME TAX (STATE)

Orders, cancellation of uncollectible taxes, 305.155

INCOME TAX (STATE)

Oregon S corporation

INCOME TAX (STATE)

(Generally), 316.082

INCOME TAX (STATE)

Defined, 316.082

INCOME TAX (STATE)

Direct tax as income tax, 316.082

INCOME TAX (STATE)

Oregon transparency website, content requirements, tax expenditures, 276A.253, 276A.256

INCOME TAX (STATE)

Overpayment of tax, refunds, 305.270, 314.415

INCOME TAX (STATE)

Part-year residents, proration, Oregon and other income, 316.119

INCOME TAX (STATE)

Partnerships

INCOME TAX (STATE)

See also Pass-through entities, this topic

See PASS-THROUGH ENTITIES

INCOME TAX (STATE)

(Generally), 314.712 et seq.

INCOME TAX (STATE)

Audits, centralized regime, 314.731, 314.733, 314.735, 314.737, 314.739

INCOME TAX (STATE)

Basis of partner’s interest, 314.716

INCOME TAX (STATE)

Business development exemptions, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Character of partnership income, 314.714

INCOME TAX (STATE)

Contributions to partnerships, 314.718

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Audits, adjustments, 314.737

INCOME TAX (STATE)

Taxes paid another state, 316.082

INCOME TAX (STATE)

Disclosure of partnership items to partners, 314.727

INCOME TAX (STATE)

Distributions from partnership, 314.720

INCOME TAX (STATE)

Failure to file return, penalty, 314.724

INCOME TAX (STATE)

Interest of partner, basis, 314.716

INCOME TAX (STATE)

Nonresidents, 314.724, 316.127

INCOME TAX (STATE)

Partnerships not subject to income tax, 314.712

INCOME TAX (STATE)

Penalties, 314.724

INCOME TAX (STATE)

Privilege tax, 314.725

INCOME TAX (STATE)

Publicly traded partnerships taxed as corporations, 314.722

INCOME TAX (STATE)

Related taxpayers, 314.105

INCOME TAX (STATE)

Partnerships (Cont.)

INCOME TAX (STATE)

Representation of taxpayers, 305.239, 305.242, 314.733

INCOME TAX (STATE)

Returns, 314.360, 314.724, 314.726, 314.733, 314.778

INCOME TAX (STATE)

Rural employment incentives, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Tax rates, qualifying income, 316.043, 316.044

INCOME TAX (STATE)

Withholding, employees, 316.162

INCOME TAX (STATE)

Pass-through entities

INCOME TAX (STATE)

See also Partnerships, this topic; S corporations, this topic

See PARTNERSHIPS

INCOME TAX (STATE)

(Generally), 314.775 et seq.

INCOME TAX (STATE)

Addition to federal taxable income, qualified business income, 316.859

INCOME TAX (STATE)

Alternative income tax

INCOME TAX (STATE)

(Generally), see note after, 314.140

See NOTE AFTER, 314.140

INCOME TAX (STATE)

Credit, see note after, 315.068

See NOTE AFTER, 315.068

INCOME TAX (STATE)

Composite returns, 314.778

INCOME TAX (STATE)

Proration, items attributable to pass-through entities, 316.119

INCOME TAX (STATE)

Refund or notice of deficiency, items attributable to pass-through entities, 314.410

INCOME TAX (STATE)

Withholding, 314.781, 314.784

INCOME TAX (STATE)

Passive activity loss, 314.300

INCOME TAX (STATE)

Patents, royalties, allocable to this state, 314.645

INCOME TAX (STATE)

Payment in lieu of taxation, United States Government, 305.615

INCOME TAX (STATE)

Payment of tax

INCOME TAX (STATE)

See also Collection, this topic

See COLLECTION

INCOME TAX (STATE)

(Generally), 314.395, 314.397

INCOME TAX (STATE)

Advance, date considered made, 305.128

INCOME TAX (STATE)

Amount due under $1 not required, 314.401

INCOME TAX (STATE)

Date when deemed made or received, 293.660, 305.128, 305.820

INCOME TAX (STATE)

De minimis tax payment not required, 314.401

INCOME TAX (STATE)

Deficiency, penalty and interest, 314.410

INCOME TAX (STATE)

Electronic funds transfer, 314.518, 314.520, 316.198

INCOME TAX (STATE)

Estimated tax, corporations, 314.515

INCOME TAX (STATE)

Evidence, 314.845

INCOME TAX (STATE)

Extension of time, 314.395, 314.410

INCOME TAX (STATE)

Failure to make, 314.400, 314.430, 316.207

INCOME TAX (STATE)

Lost in mail, 293.660, 305.820

INCOME TAX (STATE)

Manner, 314.397

INCOME TAX (STATE)

Method, 305.760

INCOME TAX (STATE)

Minimum amount due, 314.401

INCOME TAX (STATE)

Minors, 316.372

INCOME TAX (STATE)

Parents for minor, 316.372

INCOME TAX (STATE)

Partial satisfaction of amount of warrant, 305.140

INCOME TAX (STATE)

Release of lien, 314.140

INCOME TAX (STATE)

Returns, see Returns, this topic

See RETURNS

INCOME TAX (STATE)

Security for, see Bonds (security), this topic

See BONDS (SECURITY)

INCOME TAX (STATE)

Taxable year, 314.085

INCOME TAX (STATE)

Time and place, 314.395

INCOME TAX (STATE)

Underpayment, interest, 316.588

INCOME TAX (STATE)

Waiver, reduction, compromise, 305.145

INCOME TAX (STATE)

Withholding by employer, see Withholding of tax, this topic

See WITHHOLDING OF TAX

INCOME TAX (STATE)

Payment-in-Kind Tax Treatment Act of 1983, application, 316.018