General Index

INCOME TAX (STATE)

(Generally), 315.354, 315.356, 315.357, 469B.130 et seq.

INCOME TAX (STATE)

Certification

INCOME TAX (STATE)

Application, eligibility, etc., 469B.145, 469B.161

INCOME TAX (STATE)

Fees, 469B.145, 469B.164

INCOME TAX (STATE)

Final certification, 469B.161, 469B.164, 469B.167, 469B.169

INCOME TAX (STATE)

Preliminary certification, 469B.142, 469B.145, 469B.157, 469B.164

INCOME TAX (STATE)

Priority system, 469B.136

INCOME TAX (STATE)

Revocation, 469B.169

INCOME TAX (STATE)

Time period, 469B.167

INCOME TAX (STATE)

Collection authority, Department of Revenue, 469B.169

INCOME TAX (STATE)

Criteria, rules, 469B.136, 469B.139

INCOME TAX (STATE)

Definitions, 469B.130

INCOME TAX (STATE)

Eligibility, 469B.136, 469B.145, 469B.151, 469B.161

INCOME TAX (STATE)

Forfeiture of credits, 469B.169

INCOME TAX (STATE)

High-performance homes, 315.354, 469B.130, 469B.139, 469B.145

INCOME TAX (STATE)

Plans and specifications, submission, 469B.157

INCOME TAX (STATE)

Policy, 469B.133

INCOME TAX (STATE)

Priority, certain projects, 469B.136

INCOME TAX (STATE)

Purchase assistance, facilities, investor-owned utilities, 469B.171

INCOME TAX (STATE)

Rental housing, conservation measures, 469B.151, 469B.154

INCOME TAX (STATE)

Total cost, annual limit, certified facilities, 469B.142

INCOME TAX (STATE)

Transfers, 469B.148, 469B.154, 469B.167, 469B.169

INCOME TAX (STATE)

Rents and royalties, net, allocation, 314.630

INCOME TAX (STATE)

Reorganized business entities, tax liability, 305.330

INCOME TAX (STATE)

Repatriation, certain earnings, addition to federal taxable income, 316.853

INCOME TAX (STATE)

Reports

INCOME TAX (STATE)

See also Records, this topic

See RECORDS

INCOME TAX (STATE)

Athletes, professional, salary withholdings, 316.218

INCOME TAX (STATE)

Business development, small cities, exempt income information, partnerships and S corporations, 316.778

INCOME TAX (STATE)

Conflicting claims, 305.215

INCOME TAX (STATE)

Consumer reporting agencies, 314.843

INCOME TAX (STATE)

Credits (generally), Legislative Revenue Officer, 315.047, 315.051

INCOME TAX (STATE)

Reports (Cont.)

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Employers, withheld taxes, 316.202

INCOME TAX (STATE)

From certain public officers, 305.160

INCOME TAX (STATE)

Industrial Site Readiness Program, Oregon, 285B.630

INCOME TAX (STATE)

Low Income Community Jobs Initiative, Oregon, 285C.659, 315.533

INCOME TAX (STATE)

Nonpassive income, tax rates, 316.044

INCOME TAX (STATE)

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

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Partnerships, audits, 314.733, 314.739

INCOME TAX (STATE)

Qualifying investment contracts, 314.673

INCOME TAX (STATE)

Quarterly tax report, combined, filing, employer, 316.168

INCOME TAX (STATE)

Reportable and listed transactions, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Resident funeral trusts, 316.282

INCOME TAX (STATE)

Revenue, estimates, information, use for private pecuniary benefit, 314.865

INCOME TAX (STATE)

Rural Health, Office of, 315.622, 315.631

INCOME TAX (STATE)

Secrecy provisions, disclosures, 9.565, 305.193, 305.686, 314.835, 314.840, 314.843, 314.991

INCOME TAX (STATE)

Withheld taxes, employers, 316.202

INCOME TAX (STATE)

Representation of taxpayers

INCOME TAX (STATE)

(Generally), 305.239 et seq.

INCOME TAX (STATE)

Attorney fees, costs, expenses, allowance, 305.447, 305.490, 305.790

INCOME TAX (STATE)

Department of Revenue personnel

INCOME TAX (STATE)

(Generally), 305.245

INCOME TAX (STATE)

Former, 305.260

INCOME TAX (STATE)

Local government officers and employees, 305.245

INCOME TAX (STATE)

Partnerships, 305.239, 305.242, 314.733

INCOME TAX (STATE)

S corporations, stockholders, 305.239, 305.494

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Residential property, see Housing and homes, this topic

See HOUSING AND HOMES

INCOME TAX (STATE)

Residents and residency

INCOME TAX (STATE)

Charitable contributions or activities, status determinations, 316.026

INCOME TAX (STATE)

Definitions, generally, 316.027, 316.282

INCOME TAX (STATE)

Imposition of tax, 316.027, 316.037, 316.042, 316.048

INCOME TAX (STATE)

Nonresidents, see Nonresidents, this topic

See NONRESIDENTS

INCOME TAX (STATE)

Returns, requirements, 316.362

INCOME TAX (STATE)

Retirement and pensions

INCOME TAX (STATE)

Annuities, educational employees, federal tax-sheltered, 243.820, 243.830

INCOME TAX (STATE)

Armed forces, federal retired pay, withholding, 316.193

INCOME TAX (STATE)

Credits, 316.157, 316.158

INCOME TAX (STATE)

Deferred compensation, see DEFERRED COM-

See DEFERRED COM-

INCOME TAX (STATE)

PENSATION, generally

INCOME TAX (STATE)

Exemptions, subtractions, 237.980, 238.445, 316.159

INCOME TAX (STATE)

Federal pension income, subtraction from federal taxable income, 316.680

INCOME TAX (STATE)

Federal retired pay, civil service annuitant, withholding, 316.196

INCOME TAX (STATE)

Judges, Tax Court, 305.460

INCOME TAX (STATE)

Pension or profit-sharing plans, subtractions from income, 316.159

INCOME TAX (STATE)

Pension, profit-sharing, stock bonus or other retirement plan, modification, taxable income, 316.695

INCOME TAX (STATE)

Public Employees Retirement System, see PUBLIC

See PUBLIC

INCOME TAX (STATE)

EMPLOYEES RETIREMENT SYSTEM

INCOME TAX (STATE)

Railroad Retirement Act benefits not income,

INCOME TAX (STATE)

CONST. IX §9

INCOME TAX (STATE)

Retirement and pensions (Cont.)

INCOME TAX (STATE)

Social Security, see Social Security, this topic

See SOCIAL SECURITY

INCOME TAX (STATE)

Returns

INCOME TAX (STATE)

(Generally), 316.362, 316.462

INCOME TAX (STATE)

Accounting periods, see Accounting periods and methods, this topic

See ACCOUNTING PERIODS AND METHODS

INCOME TAX (STATE)

Additional facts, requiring, 314.295

INCOME TAX (STATE)

Adjustments

INCOME TAX (STATE)

(Generally), 314.125

INCOME TAX (STATE)

Computation method, 314.135

INCOME TAX (STATE)

Correcting effect, 314.115

INCOME TAX (STATE)

Definitions, 314.105

INCOME TAX (STATE)

Partnerships, 314.733

INCOME TAX (STATE)

Related taxpayer, 314.140

INCOME TAX (STATE)

When to make, 314.125

INCOME TAX (STATE)

Assistance program for tax practitioners, Department of Revenue, 305.261

INCOME TAX (STATE)

Attorneys, disciplinary proceedings, use of information, 9.565

INCOME TAX (STATE)

Audit, generally, 316.032, 316.047