General Index

INCOME TAX (STATE)

Venue, establishing, 314.080

INCOME TAX (STATE)

Verification

INCOME TAX (STATE)

In lieu of oath, 305.810

INCOME TAX (STATE)

Means, prescribing by rule, 305.810

INCOME TAX (STATE)

Returns, statements, documents, 305.810, 305.815

INCOME TAX (STATE)

Veterans

INCOME TAX (STATE)

See also Armed forces, this topic

See ARMED FORCES

INCOME TAX (STATE)

Bonus, exemption, CONST. XI-F(2) §7

INCOME TAX (STATE)

Oregon Veterans’ Homes

INCOME TAX (STATE)

Charitable checkoff, 305.720

INCOME TAX (STATE)

Physicians, medical care, credit, 315.624

INCOME TAX (STATE)

Veterans Suicide Prevention and Outreach Program

INCOME TAX (STATE)

Fund, charitable checkoff, 305.720

INCOME TAX (STATE)

Waiver of substantiation, rules, 315.063

INCOME TAX (STATE)

Waiver, reduction, and compromise

INCOME TAX (STATE)

Closing agreements, 305.150

INCOME TAX (STATE)

Power of Department, 305.145

INCOME TAX (STATE)

Withholding taxes, 305.145

INCOME TAX (STATE)

Warrants

INCOME TAX (STATE)

See also Collection, this topic

See COLLECTION

INCOME TAX (STATE)

(Generally), 305.140, 314.407, 314.430, 316.207

INCOME TAX (STATE)

Certificate of outstanding warrants, 305.184

INCOME TAX (STATE)

Docketing, 314.407

INCOME TAX (STATE)

Refunding invalid taxes, 305.770

INCOME TAX (STATE)

Release, 305.140

INCOME TAX (STATE)

Unpaid withholding taxes, filing, 305.182

INCOME TAX (STATE)

Water pollution, see Pollution control facilities tax credit, this topic

See POLLUTION CONTROL FACILITIES TAX CREDIT

INCOME TAX (STATE)

Water transit vessels, credit, 315.517

INCOME TAX (STATE)

Wildfires, see Fires and fire prevention, this topic

See FIRES AND FIRE PREVENTION

INCOME TAX (STATE)

Willamette Falls Locks Authority, exempt entity, 196.225

INCOME TAX (STATE)

Withholding of tax

INCOME TAX (STATE)

(Generally), 316.162 et seq.

INCOME TAX (STATE)

Agricultural labor, 316.162, 316.167, 316.182, 316.197

INCOME TAX (STATE)

Amount, determination, 316.167, 316.172

INCOME TAX (STATE)

Application of tax laws, 316.171, 316.212

INCOME TAX (STATE)

Armed forces, federal retired pay, 316.193

INCOME TAX (STATE)

Athletes, professional, 316.213, 316.214, 316.218, 316.219

INCOME TAX (STATE)

Definitions, 316.162, 316.167

INCOME TAX (STATE)

Effect of statutes, 316.970

INCOME TAX (STATE)

Withholding of tax (Cont.)

INCOME TAX (STATE)

Employers

INCOME TAX (STATE)

Appeals, 316.207

INCOME TAX (STATE)

Application of tax laws, 316.212

INCOME TAX (STATE)

Defined, 316.162

INCOME TAX (STATE)

Exempt employers, 316.162

INCOME TAX (STATE)

Joint determination of liability, 316.207

INCOME TAX (STATE)

Liability for tax, 316.197, 316.207

INCOME TAX (STATE)

Payment to department, 316.197, 316.207

INCOME TAX (STATE)

Penalties, 316.202, 316.207

INCOME TAX (STATE)

Persons other than, 316.169

INCOME TAX (STATE)

Returns, reports, 316.202

INCOME TAX (STATE)

Statements to employees, 316.202

INCOME TAX (STATE)

Taxpayer, employer as, 316.022, 316.212

INCOME TAX (STATE)

Trustee, employer as, 316.162, 316.207

INCOME TAX (STATE)

Exceptions, certain wages, 316.162

INCOME TAX (STATE)

Exemption certificate, 316.177, 316.182

INCOME TAX (STATE)

Federal law, withholding at time and manner other than required by, 316.191

INCOME TAX (STATE)

Film productions, 316.220, 316.221

INCOME TAX (STATE)

Interest, 314.415, 316.207

INCOME TAX (STATE)

Interest rate, delinquent amounts, 316.197

INCOME TAX (STATE)

Liability for, 316.167

INCOME TAX (STATE)

Local taxes, 305.620 et seq.

INCOME TAX (STATE)

Lottery prize payments, 316.194

INCOME TAX (STATE)

Ministers, certain remuneration, 316.162

INCOME TAX (STATE)

Motion picture, television employees, 316.162

INCOME TAX (STATE)

Pass-through entities, 314.781, 314.784

INCOME TAX (STATE)

Payment of tax, 316.187, 316.197, 316.207

INCOME TAX (STATE)

Penalties, 316.177, 316.202, 316.207

INCOME TAX (STATE)

Periodic payments, 316.189

INCOME TAX (STATE)

Person other than employer, 316.169

INCOME TAX (STATE)

Prior 1972 taxes, waiver, 305.145

INCOME TAX (STATE)

Public contracts, 279B.220, 279C.505

INCOME TAX (STATE)

Rate, determination, 316.167, 316.172

INCOME TAX (STATE)

Real estate brokers or direct sellers, 316.209

INCOME TAX (STATE)

Real estate conveyances, authorized agents, 314.258

INCOME TAX (STATE)

Refunds, 314.415

INCOME TAX (STATE)

Required, 316.167, 316.197, 316.202, 316.207, 316.212

INCOME TAX (STATE)

Retirement pay, civil service annuitant, 316.196

INCOME TAX (STATE)

Statement, 316.177, 316.182

INCOME TAX (STATE)

Time and manner, other than federal law, 316.193

INCOME TAX (STATE)

Transportation taxes, see TRANSPORTATION

See TRANSPORTATION

INCOME TAX (STATE)

Unpaid amounts, lien, 314.417

INCOME TAX (STATE)

Wages, defined, 316.162

INCOME TAX (STATE)

Waive, reduce, compromise, power of Department, 305.145

INCOME TAX (STATE)

Warrants for collection, 316.207

INCOME TAX (STATE)

Warrants, unpaid withholding taxes, filing, 305.182

INCOME TAX (STATE)

Withheld amounts are in payment of tax, 316.187

INCOME TAX (STATE)

Withholding statement, 316.177, 316.182

INCOME TAX (STATE)

Witnesses

INCOME TAX (STATE)

Books, subpoenaing, examining, 305.190

INCOME TAX (STATE)

Fees and mileage, 305.200

INCOME TAX (STATE)

Subpoenas, by Department, 305.190, 314.425

INCOME TAX (STATE)

Wives, see Spouses, this topic

See SPOUSES

INCOME TAX (STATE)

Writings of remittances, when deemed received, definition, 305.820

INCOME TAX (STATE)

Year, taxable, 314.085

INCORPORATION

Cities, see CITIES

See CITIES

INCORPORATION

Corporations, see CORPORATIONS

See CORPORATIONS

INCORPORATION

Nonprofit corporations, see NONPROFIT COR-

See NONPROFIT COR-

INCORPORATION

PORATIONS

INCUMBENT

Judges, incumbency noted on ballot listing for, 254.085, 254.125, 254.135