General Index

INCOME TAX (STATE)

Riparian lands removed from production, forgone crops, 315.111, 315.113

INCOME TAX (STATE)

Workforce housing

INCOME TAX (STATE)

Construction or rehabilitation, 315.164, 315.167, 315.171

INCOME TAX (STATE)

Contributors, 315.169

INCOME TAX (STATE)

Definitions, 315.163

INCOME TAX (STATE)

Transfer of credit, 315.169

INCOME TAX (STATE)

Farm income, determination, alternative calculation, 314.297

INCOME TAX (STATE)

Gain from property passing by reason of death, 316.844, 316.845

INCOME TAX (STATE)

Net operating losses, agricultural businesses, 316.031

INCOME TAX (STATE)

Valuation of farmland for estate tax, 316.844

INCOME TAX (STATE)

Wage withholdings, 316.162, 316.167, 316.182, 316.197

INCOME TAX (STATE)

Alimony or separate maintenance payments, nonresidents, 316.130

INCOME TAX (STATE)

Allocation of income, see Apportionment of income, this topic; Uniform Division of Income for Tax Purposes Act, this topic

See APPORTIONMENT OF INCOME

INCOME TAX (STATE)

Alternative energy devices, credits, see Energy, this topic

See ENERGY

INCOME TAX (STATE)

Alternative filing formats, authorization, rules, 314.385

INCOME TAX (STATE)

Alternative fuels

INCOME TAX (STATE)

Biofuel, see BIOFUEL

See BIOFUEL

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Alternative energy devices, see Energy, this topic

See ENERGY

INCOME TAX (STATE)

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

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Vehicles

INCOME TAX (STATE)

Fueling stations, 469B.130 et seq., 469B.320 et seq.

INCOME TAX (STATE)

Renewable energy, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Transportation projects, see Transportation projects, credits, this topic

See TRANSPORTATION PROJECTS, CREDITS

INCOME TAX (STATE)

Alternative income tax, pass-through businesses, see Pass-through entities, this topic

See PASS-THROUGH ENTITIES

INCOME TAX (STATE)

AmeriCorps educational awards, subtraction, 316.847

INCOME TAX (STATE)

Annuities, educational employees, federal taxsheltered, 243.820, 243.830

INCOME TAX (STATE)

Annuity contract on behalf of employee of charitable organization or public school, subtraction from income, 316.159

INCOME TAX (STATE)

Appeal and review

INCOME TAX (STATE)

Administrative, 305.275

INCOME TAX (STATE)

Association or organization, standing to appeal, 305.414

INCOME TAX (STATE)

Attorney fees, expenses, 305.447, 305.490, 305.790

INCOME TAX (STATE)

Charitable checkoff program disqualification, 305.740

INCOME TAX (STATE)

Conflicting claims, 305.215

INCOME TAX (STATE)

Costs, 305.447, 305.490, 305.790

INCOME TAX (STATE)

Declaratory rulings, 305.105

INCOME TAX (STATE)

Deficiencies, 305.419

INCOME TAX (STATE)

Deficiency assessments, 305.265

INCOME TAX (STATE)

Depositions, 305.420, 305.492

INCOME TAX (STATE)

Dispute as to nature of tax, 305.419

INCOME TAX (STATE)

Energy conservation projects, recertification, 469B.298

INCOME TAX (STATE)

Evidence, 305.420

INCOME TAX (STATE)

Issues, restrictions, de novo, 305.425

INCOME TAX (STATE)

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

See LIMITATION OF ACTIONS AND PROCEEDINGS

INCOME TAX (STATE)

Mailed, date deemed received, 305.820

INCOME TAX (STATE)

Multistate Tax Commission, application of laws, 305.676

INCOME TAX (STATE)

Pollution control facility credits, 468.170

INCOME TAX (STATE)

Representation of taxpayers, 305.447, 305.490, 305.790

INCOME TAX (STATE)

Service of papers, process, 305.415

INCOME TAX (STATE)

Standing, generally, 305.275, 305.414, 305.570

INCOME TAX (STATE)

Supreme Court

INCOME TAX (STATE)

Attorney fees, costs and expenses, 305.447, 305.790

INCOME TAX (STATE)

Declaratory rulings, 305.105

INCOME TAX (STATE)

Tax Court, Oregon, see TAX COURT, OREGON, generally

See TAX COURT, OREGON

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Time for filing, 305.280

INCOME TAX (STATE)

Withholding tax, unpaid, 316.207

INCOME TAX (STATE)

Within federal areas of the state, 305.605

INCOME TAX (STATE)

Witnesses, 305.420, 305.492

INCOME TAX (STATE)

Application of laws

INCOME TAX (STATE)

Credits, 315.004

INCOME TAX (STATE)

ORS chapter 314

INCOME TAX (STATE)

(Generally), 314.021

INCOME TAX (STATE)

Domestic partnerships, 314.023

INCOME TAX (STATE)

Specific federal legislation, 314.029, 314.033, 314.035, 314.037, 314.039, 314.041, 314.043, 314.045, 314.047, 314.049, 314.051, 314.053, 314.055, 314.057, 314.059, 314.061, 314.063

INCOME TAX (STATE)

Within federal areas of the state, 305.605

INCOME TAX (STATE)

Apportionment of income

INCOME TAX (STATE)

(Generally), 314.280

INCOME TAX (STATE)

Broadcasting sales, 314.674

INCOME TAX (STATE)

Lobbying expenditures, proxy tax, 314.256

INCOME TAX (STATE)

Two or more organizations, trades or businesses controlled by same interests, 314.295

INCOME TAX (STATE)

Uniform state law, see Uniform Division of

See UNIFORM DIVISION OF

INCOME TAX (STATE)

Income for Tax Purposes Act, this topic

INCOME TAX (STATE)

Apportionment, items other than income

INCOME TAX (STATE)

Net loss, nonresidents, 314.675

INCOME TAX (STATE)

Refund for invalidated taxes, 305.785

INCOME TAX (STATE)

United States payments in lieu of taxes, 305.615

INCOME TAX (STATE)

Armed forces

INCOME TAX (STATE)

See also Veterans, this topic

See VETERANS

INCOME TAX (STATE)

(Generally), 316.792

INCOME TAX (STATE)

Abeyance of obligation, active duty, 314.091

INCOME TAX (STATE)

Federal retired pay, withholding, 316.193

INCOME TAX (STATE)

Nonresident income, 316.127

INCOME TAX (STATE)

Oregon Military Emergency Financial Assistance

INCOME TAX (STATE)

Program, charitable checkoff, 305.720

INCOME TAX (STATE)

Resident, defined, 316.027

INCOME TAX (STATE)

Service in combat zone, time for performing certain acts, 314.870

INCOME TAX (STATE)

Subtraction, military pay, 316.792

INCOME TAX (STATE)

TRICARE system, providers, credit, 315.628, 315.631

INCOME TAX (STATE)

Withholding exception, 316.162

INCOME TAX (STATE)

Art objects, donation, deduction, 316.838

INCOME TAX (STATE)

Assessments

INCOME TAX (STATE)

Additional, 314.410

INCOME TAX (STATE)

Capital gains, deficiency, 314.410

INCOME TAX (STATE)

Collection charge, 314.430

INCOME TAX (STATE)

Deficiency

INCOME TAX (STATE)

(Generally), 314.466

INCOME TAX (STATE)

Due to involuntary conversion, 314.412

INCOME TAX (STATE)

Exempt corporations, 317.950

INCOME TAX (STATE)

Time limits, 314.410