General Index

INCOME TAX (STATE)

Cancellation of tax, 305.295

INCOME TAX (STATE)

Rules (Cont.)

INCOME TAX (STATE)

Certificate of outstanding warrant, fee, 305.184

INCOME TAX (STATE)

Charitable checkoff program, see Charitable checkoff program, this topic

See CHARITABLE CHECKOFF PROGRAM

INCOME TAX (STATE)

Civil service annuitants, withholding from federal retirement pay, 316.193

INCOME TAX (STATE)

Consumer reporting agencies, reports to, 314.843

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Agricultural employers, overtime compensation, 315.133

INCOME TAX (STATE)

Agriculture workforce housing, 315.164, 315.167, 315.169

INCOME TAX (STATE)

Alternative energy devices, 316.116, 469B.103, 469B.106, 469B.112

INCOME TAX (STATE)

Biomass, 315.141, 315.144, 469B.400

INCOME TAX (STATE)

Bovine manure production or collection, 315.176, 315.184

INCOME TAX (STATE)

Dependent child of taxpayer, 315.276

INCOME TAX (STATE)

Early intervention services, children with disabilities, 316.099

INCOME TAX (STATE)

Earned income, 315.266, 652.755

INCOME TAX (STATE)

Energy conservation projects, 469B.276, 469B.279, 469B.285, 469B.291, 469B.294, 469B.306

INCOME TAX (STATE)

Fishways, screening devices, or by-pass devices, 315.138

INCOME TAX (STATE)

Kicker, 291.349

INCOME TAX (STATE)

Nursing home care, costs in lieu of, 316.149

INCOME TAX (STATE)

Opportunity Grant contributions, 315.643

INCOME TAX (STATE)

Other state, 316.082

INCOME TAX (STATE)

Prior year taxes, overpayment, 316.583

INCOME TAX (STATE)

Publicly supported housing, sale, 315.283, 315.286

INCOME TAX (STATE)

Renewable energy development contributions, 315.326

INCOME TAX (STATE)

Renewable energy resource equipment manufacturing facilities, 285C.543, 285C.547, 285C.549, 285C.553, 285C.555

INCOME TAX (STATE)

Renewable energy resources, 469B.136, 469B.139, 469B.145, 469B.148, 469B.154, 469B.161, 469B.164

INCOME TAX (STATE)

Residential property, tax by other jurisdiction on sale of, 316.109

INCOME TAX (STATE)

Retirement distributions, paid to other state, 316.159

INCOME TAX (STATE)

Semiconductor research, 315.522

INCOME TAX (STATE)

Short line railroads, 315.595, 315.597

INCOME TAX (STATE)

Small forestland owners, 315.124

INCOME TAX (STATE)

Transportation projects, 469B.323, 469B.326, 469B.332, 469B.335, 469B.347

INCOME TAX (STATE)

Working family household and dependent care expenses, 315.264

INCOME TAX (STATE)

Declaratory ruling by Department, 305.105

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Demographic data collection, 305.688

INCOME TAX (STATE)

Estimated taxes

INCOME TAX (STATE)

Application to short tax year, 316.589

INCOME TAX (STATE)

Declaration, requirement, 316.563

INCOME TAX (STATE)

Farm income, determination, alternative calculation, 314.297

INCOME TAX (STATE)

Federal transitional rules, application, 314.769

INCOME TAX (STATE)

Fiduciary adjustment, 316.287

INCOME TAX (STATE)

Film productions, 315.514, 316.220

INCOME TAX (STATE)

First-time home buyer savings accounts, 316.800, 316.808

INCOME TAX (STATE)

Higher education savings network accounts, 305.796

INCOME TAX (STATE)

Industrial Site Readiness Program, Oregon, 285B.627, 285B.630

INCOME TAX (STATE)

Internal Revenue Code, Secretary of Treasury, application, 317.013

INCOME TAX (STATE)

Rules (Cont.)

INCOME TAX (STATE)

Joint declaration, spouses, 316.567

INCOME TAX (STATE)

Kicker credits and refunds, 291.349

INCOME TAX (STATE)

Listed transaction understatements, 314.403

INCOME TAX (STATE)

Lobbying expenditures, proxy tax, 314.256

INCOME TAX (STATE)

Manner of payment, 314.397

INCOME TAX (STATE)

Modification of taxable income

INCOME TAX (STATE)

(Generally), 316.695

INCOME TAX (STATE)

First-time home buyer savings accounts, 316.800, 316.808

INCOME TAX (STATE)

Severance pay, investing, subtraction, 316.856

INCOME TAX (STATE)

Travel expenses, 316.818, 316.832

INCOME TAX (STATE)

Nonresident employer and employee, alternate methods of filing, reporting etc., 316.223

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Partnerships, 314.714, 314.724, 316.124

INCOME TAX (STATE)

Pass-through entities, withholding, 314.784

INCOME TAX (STATE)

Passive activity loss, allocation, 314.300

INCOME TAX (STATE)

Penalty not imposed, by department rule, 305.229

INCOME TAX (STATE)

Pollution control facilities, credits, 468.165, 468.190

INCOME TAX (STATE)

Prior year taxes, overpayment, credit, 316.583

INCOME TAX (STATE)

Reciprocal offset agreements, refunds, 305.612

INCOME TAX (STATE)

Reportable transactions, 314.308

INCOME TAX (STATE)

Representation of taxpayers, 305.239

INCOME TAX (STATE)

Resident estates and trusts, 316.282

INCOME TAX (STATE)

Residential property, sale, credit for tax by other jurisdiction, 316.109

INCOME TAX (STATE)

Retirement distributions, paid to other state, credit, 316.159

INCOME TAX (STATE)

Returns

INCOME TAX (STATE)

Alternative formats, 314.385

INCOME TAX (STATE)

Demographic data collection, 305.688

INCOME TAX (STATE)

Electronic filing, paid tax preparers, 314.364

INCOME TAX (STATE)

Information returns, 314.360

INCOME TAX (STATE)

Joint return liability divided, 316.368

INCOME TAX (STATE)

Magnetic media or machine-readable form, 314.362

INCOME TAX (STATE)

Substantiating, 316.202

INCOME TAX (STATE)

Riparian lands, removal from production, forgone crops, 315.113

INCOME TAX (STATE)

Small city business development, firms, income determination, 316.778

INCOME TAX (STATE)

Spouse, relieved from joint liability, 316.369

INCOME TAX (STATE)

State exempt-interest dividend, holding period, 316.683

INCOME TAX (STATE)

Suspension of collection, 305.155

INCOME TAX (STATE)

Tax Court, 305.420

INCOME TAX (STATE)

Underpayment of estimated tax, 314.525

INCOME TAX (STATE)

Uniformed services members, withholding from federal retired pay, 316.193

INCOME TAX (STATE)

Waiver of penalties, 305.145

INCOME TAX (STATE)

Waiver of substantiation, 315.063

INCOME TAX (STATE)

Withholding state income taxes, civil service annuitant, 316.196

INCOME TAX (STATE)

Withholding taxes, payment, 316.191

INCOME TAX (STATE)

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

INCOME TAX (STATE)

Rural medical practice credit, 315.613, 315.616, 315.619, 315.622, 442.561 et seq.

INCOME TAX (STATE)

S corporations

INCOME TAX (STATE)

See also Pass-through entities, this topic

See PASS-THROUGH ENTITIES

INCOME TAX (STATE)

(Generally), 314.761 et seq.

INCOME TAX (STATE)

Adjusted gross income, nonresident partner, determination, 316.124

INCOME TAX (STATE)

Application of Internal Revenue Code, 314.769

INCOME TAX (STATE)

Built-in gain, tax on, 314.766