General Index

INCOME TAX (STATE)

Records

INCOME TAX (STATE)

See also Reports, this topic

See REPORTS

INCOME TAX (STATE)

Conflicting claims, appeals evidence, 305.215

INCOME TAX (STATE)

Demographic data of taxpayers, 305.686, 305.687, 305.688, 316.366

INCOME TAX (STATE)

Electronic commerce credit, 315.508

INCOME TAX (STATE)

Energy tax credits, public records disclosure exemption, 192.355

INCOME TAX (STATE)

Financial institution data match system, see

INCOME TAX (STATE)

FINANCIAL INSTITUTIONS

INCOME TAX (STATE)

First-time home buyer savings accounts, 316.807

INCOME TAX (STATE)

Inspection by Department of Revenue, 314.425

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Semiconductor research credit applications, 315.522

INCOME TAX (STATE)

Small forestland credit, 315.126

INCOME TAX (STATE)

Recovery

INCOME TAX (STATE)

Expenses, 305.447

INCOME TAX (STATE)

Taxes, in other state, 305.610

INCOME TAX (STATE)

Refunds

INCOME TAX (STATE)

(Generally), 305.270, 305.490

INCOME TAX (STATE)

Appeals, 314.415

INCOME TAX (STATE)

Appropriation for invalidated taxes, 305.785

INCOME TAX (STATE)

Bad debts, 314.415

INCOME TAX (STATE)

Claims, 293.660, 305.270, 305.820, 314.380, 314.415

INCOME TAX (STATE)

Contributions by taxpayer

INCOME TAX (STATE)

Charitable checkoff program, see Charitable checkoff program, this topic

See CHARITABLE CHECKOFF PROGRAM

INCOME TAX (STATE)

Higher education savings network accounts, 305.796

INCOME TAX (STATE)

State School Fund, 305.792, 305.794

INCOME TAX (STATE)

Debts owed state agencies, setoffs, 293.250, 293.254

INCOME TAX (STATE)

Direct deposit, 305.762

INCOME TAX (STATE)

Refunds (Cont.)

INCOME TAX (STATE)

Extended time for, 314.415

INCOME TAX (STATE)

Federal return adjustments, after, 314.140, 314.380, 314.415

INCOME TAX (STATE)

Foreign state return adjustments, after, 314.380, 314.410

INCOME TAX (STATE)

Inconsistencies, result, tax determinations, 314.105, 314.115, 314.125, 314.135

INCOME TAX (STATE)

Indian reservations, income from within, 316.777

INCOME TAX (STATE)

Interest, 314.415

INCOME TAX (STATE)

Invalidated taxes

INCOME TAX (STATE)

(Generally), 305.765

INCOME TAX (STATE)

Appropriation, 305.785

INCOME TAX (STATE)

Certain exceptions, 305.780

INCOME TAX (STATE)

Interest, 305.775

INCOME TAX (STATE)

Reporting, warrants for payment, 305.770

INCOME TAX (STATE)

Warrants, 305.770

INCOME TAX (STATE)

Kicker, return of excess revenue, 291.349,

INCOME TAX (STATE)

CONST. IX §14

INCOME TAX (STATE)

Limitation of actions, see Limitation of actions and proceedings, this topic

See LIMITATION OF ACTIONS AND PROCEEDINGS

INCOME TAX (STATE)

Net operating loss carryback, 314.415

INCOME TAX (STATE)

Offsets

INCOME TAX (STATE)

Courts, 1.196

INCOME TAX (STATE)

Debts owed state, 293.250, 293.254

INCOME TAX (STATE)

Reciprocity, state-federal, 305.612

INCOME TAX (STATE)

Overpayments, 314.415

INCOME TAX (STATE)

Partnerships, audits, 314.737

INCOME TAX (STATE)

Pass-through entities, items attributable to, 314.410

INCOME TAX (STATE)

Payment method, 305.760, 316.502

INCOME TAX (STATE)

Procedure, 305.760, 314.415

INCOME TAX (STATE)

Proposed adjustment to refund claim, notice, 305.270

INCOME TAX (STATE)

Refund anticipation loans, see TAX CONSUL-

See TAX CONSUL-

INCOME TAX (STATE)

TANTS AND PREPARERS

INCOME TAX (STATE)

State agencies, debts owed to, setoff, 293.250, 293.254

INCOME TAX (STATE)

Stock, worthless, 314.415

INCOME TAX (STATE)

Support of dependents, collection from, 25.610, 25.620

INCOME TAX (STATE)

Surplus revenue, state (two-percent kicker), 291.349, CONST. IX §14

INCOME TAX (STATE)

Taxes due, credit against, 314.415

INCOME TAX (STATE)

Unclaimed, list publication, 314.840

INCOME TAX (STATE)

Warrants, Administrative Services Department to issue, 305.770

INCOME TAX (STATE)

Working balance of funds retained for, 305.760, 316.502

INCOME TAX (STATE)

Worthless securities deduction, 314.415

INCOME TAX (STATE)

Registry, journal, fee book, 305.485

INCOME TAX (STATE)

Related taxpayer, defined, 314.105

INCOME TAX (STATE)

Release of tax lien, 305.140

INCOME TAX (STATE)

Remedies, ORS Chapter 305, exclusive, 305.845

INCOME TAX (STATE)

Remittances or writings, when deemed received, 305.820

INCOME TAX (STATE)

Renewable energy, credits

INCOME TAX (STATE)

See also Energy, this topic

See ENERGY

INCOME TAX (STATE)

Development contributions, 315.326, 315.329, 469B.262

INCOME TAX (STATE)

Projections, public utilities, inclusion in rates, 757.264

INCOME TAX (STATE)

Renewable energy resource equipment manufacturing facilities

INCOME TAX (STATE)

(Generally), 285C.540 et seq., 315.341

INCOME TAX (STATE)

Certification

INCOME TAX (STATE)

Application; form, contents, 285C.547, 285C.553

INCOME TAX (STATE)

Eligibility, 285C.547, 285C.553

INCOME TAX (STATE)

Fees, 285C.547, 285C.555

INCOME TAX (STATE)

Final certification, 285C.553

INCOME TAX (STATE)

Renewable energy, credits (Cont.)

INCOME TAX (STATE)

Renewable energy resource equipment manufacturing facilities (Cont.)

INCOME TAX (STATE)

Certification (Cont.)

INCOME TAX (STATE)

Preliminary certification, generally, 285C.551

INCOME TAX (STATE)

Required for tax credits, 285C.557

INCOME TAX (STATE)

Suspension, denial, or revocation, 285C.551, 285C.559, 315.341

INCOME TAX (STATE)

Time limit, 285C.557

INCOME TAX (STATE)

Total costs, annual limit, 285C.545

INCOME TAX (STATE)

Collection of taxes, certificate revocation, 285C.559

INCOME TAX (STATE)

Criteria; standards, 285C.543, 285C.547, 315.341

INCOME TAX (STATE)

Definitions, 285C.540

INCOME TAX (STATE)

Federal grants, effect, 315.356

INCOME TAX (STATE)

Performance agreements, 285C.553

INCOME TAX (STATE)

Rules, 285C.543, 285C.547, 285C.549, 285C.553, 285C.555

INCOME TAX (STATE)

Submission of plans, specifications, contract terms, 285C.551

INCOME TAX (STATE)

Transferability, 285C.549, 285C.557

INCOME TAX (STATE)

Renewable energy resources