General Index

INCOME TAX (STATE)

Payroll factor, determination, 314.660

INCOME TAX (STATE)

Penalties, see Fines and penalties, this topic

See FINES AND PENALTIES

INCOME TAX (STATE)

Pensions, see Retirement and pensions, this topic

See RETIREMENT AND PENSIONS

INCOME TAX (STATE)

Perjury in tax matters, 305.160, 305.990

INCOME TAX (STATE)

Personal casualty loss, emergency or disaster, subtraction, 316.850

INCOME TAX (STATE)

Personal exemption

INCOME TAX (STATE)

(Generally), 314.085, 316.085, 316.117

INCOME TAX (STATE)

Add back, 316.680

INCOME TAX (STATE)

Nonresidents, proration, 316.117

INCOME TAX (STATE)

Severe disability, additional credit, 316.752, 316.758, 316.765, 316.771

INCOME TAX (STATE)

Personal Income Tax Act of 1969

INCOME TAX (STATE)

Effect of conflicting provisions, 316.970

INCOME TAX (STATE)

Policy, 316.007

INCOME TAX (STATE)

Short title, 316.002

INCOME TAX (STATE)

Terms, same meaning as in federal laws, 316.012

INCOME TAX (STATE)

Personal services wages or remuneration, deduction, report requirement, 305.217

INCOME TAX (STATE)

Physicians, see PHYSICIANS AND SURGEONS

See PHYSICIANS AND SURGEONS

INCOME TAX (STATE)

Policy, 305.015

INCOME TAX (STATE)

Political contributions, see Elections, this topic

See ELECTIONS

INCOME TAX (STATE)

Pollution control facilities tax credit

INCOME TAX (STATE)

(Generally), 315.304, 468.150 et seq.

INCOME TAX (STATE)

Applicable percentage of certified costs, eligibility, 468.173, 468.183

INCOME TAX (STATE)

Certification

INCOME TAX (STATE)

Appeals, 468.170

INCOME TAX (STATE)

Application

INCOME TAX (STATE)

(Generally), 468.165

INCOME TAX (STATE)

Action on, 468.170

INCOME TAX (STATE)

Fees, 468.165

INCOME TAX (STATE)

Precertification, 468.167

INCOME TAX (STATE)

Issuance, 468.170, 468.180

INCOME TAX (STATE)

Precertification, 468.167

INCOME TAX (STATE)

Reinstatement, 468.185

INCOME TAX (STATE)

Revocation

INCOME TAX (STATE)

(Generally), 468.185

INCOME TAX (STATE)

Collection of taxes, 307.430, 314.255, 468.185

INCOME TAX (STATE)

Green Permit revocation, 468.183

INCOME TAX (STATE)

Sale, exchange or other disposition of facility, 315.304

INCOME TAX (STATE)

Construction or installation of facility, commencement, 468.163

INCOME TAX (STATE)

Cost allocation, generally, 468.170, 468.190

INCOME TAX (STATE)

Definitions, 468.150, 468.155, 468.172

INCOME TAX (STATE)

Environmental management systems, 468.172, 468.173

INCOME TAX (STATE)

Exceptions to tax relief, 314.255

INCOME TAX (STATE)

Field sanitation, eligibility, 468.150

INCOME TAX (STATE)

Green Permit revocation, effect, 468.183

INCOME TAX (STATE)

Legislative findings and declarations, 468.153

INCOME TAX (STATE)

Policy, 468.153, 468.160

INCOME TAX (STATE)

Rules, 468.165, 468.190

INCOME TAX (STATE)

Straw utilization and disposal, eligibility, 468.150

INCOME TAX (STATE)

Power of attorney, 305.239

INCOME TAX (STATE)

Prescription drug plans, federal subsidies, modification of federal taxable income, 316.837

INCOME TAX (STATE)

Probate, see PROBATE

See PROBATE

INCOME TAX (STATE)

Process, service, sheriff, 305.415

INCOME TAX (STATE)

Profit sharing plan, modification of taxable income, 316.695

INCOME TAX (STATE)

Property

INCOME TAX (STATE)

Depletion, deductibility, 316.680

INCOME TAX (STATE)

Marital dissolution, tax consequences, 107.105

INCOME TAX (STATE)

Personal casualty loss, emergency or disaster, subtraction, 316.850

INCOME TAX (STATE)

Real property, see Real property, this topic

See REAL PROPERTY

INCOME TAX (STATE)

Property factor, determination, 314.655

INCOME TAX (STATE)

Proration

INCOME TAX (STATE)

Nonresident or part-year resident taxpayers, 316.117

INCOME TAX (STATE)

Oregon and other income, 316.119

INCOME TAX (STATE)

Psilocybin-related trade or business, expenses, 316.680

INCOME TAX (STATE)

Public accountants, taxpayers, representation, 305.239

INCOME TAX (STATE)

Public contracts, see PUBLIC CONTRACTS

See PUBLIC CONTRACTS

INCOME TAX (STATE)

Public Employees Retirement System, see PUB-

See PUB-

INCOME TAX (STATE)

LIC EMPLOYEES RETIREMENT SYSTEM

INCOME TAX (STATE)

Public officers, reports, 305.160

INCOME TAX (STATE)

Public utilities

INCOME TAX (STATE)

Allocation and apportionment of income, business within and without state, 314.280

INCOME TAX (STATE)

Public utilities (Cont.)

INCOME TAX (STATE)

Definition, 314.610

INCOME TAX (STATE)

Rate inclusions

INCOME TAX (STATE)

Projected credits, 757.264

INCOME TAX (STATE)

Taxes paid, 757.269, 757.511

INCOME TAX (STATE)

Renewable energy resources, credits, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Qualified production activities, modification of federal taxable income, 316.836

INCOME TAX (STATE)

Quarterly tax report, combined, employer required to file, 316.168

INCOME TAX (STATE)

Race and ethnicity of taxpayers, self-reporting, returns, 305.686, 305.687, 305.688, 316.366

INCOME TAX (STATE)

Railroads, short line, see Short line railroads, credit, this topic

See SHORT LINE RAILROADS, CREDIT

INCOME TAX (STATE)

Rate of tax

INCOME TAX (STATE)

(Generally), 316.037, 316.042

INCOME TAX (STATE)

Farming activities, long-term capital gains, 316.045

INCOME TAX (STATE)

Qualifying income, conditions, 316.043, 316.044

INCOME TAX (STATE)

Reacquisition of real property

INCOME TAX (STATE)

See also Gain or loss, this topic

See GAIN OR LOSS

INCOME TAX (STATE)

Situs of property, 316.680

INCOME TAX (STATE)

Real estate mortgage investment conduit, taxation, 314.260, 314.276, 314.287

INCOME TAX (STATE)

Real property

INCOME TAX (STATE)

See also Property, this topic

See PROPERTY

INCOME TAX (STATE)

Conveyances, withholdings by authorized agents, 314.258

INCOME TAX (STATE)

Farmland, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Housing, see Housing and homes, this topic

See HOUSING AND HOMES

INCOME TAX (STATE)

Reacquisition, see Reacquisition of real property, this topic

See REACQUISITION OF REAL PROPERTY

INCOME TAX (STATE)

Transactions, return required, 314.360

INCOME TAX (STATE)

Reciprocity

INCOME TAX (STATE)

(Generally), 305.605, 305.610

INCOME TAX (STATE)

Information, furnishing, 314.840

INCOME TAX (STATE)

Refunds, state-federal, offsets, 1.196, 305.612

INCOME TAX (STATE)

Tax Court, no jurisdiction, 305.610