General Index

INCOME TAX (STATE)

Extension of period, 314.410

INCOME TAX (STATE)

Failure to file return, 314.400

INCOME TAX (STATE)

Federal extension, effect, 314.410

INCOME TAX (STATE)

Fraudulent returns, 314.410

INCOME TAX (STATE)

Immediate, 314.440

INCOME TAX (STATE)

Parents, minors unpaid taxes, 316.372

INCOME TAX (STATE)

Records, examination, 305.190

INCOME TAX (STATE)

Statute of limitations, 314.410

INCOME TAX (STATE)

Taxes not submitted with return, 314.407

INCOME TAX (STATE)

Time, defined, 314.407

INCOME TAX (STATE)

Transferee liability limitation period, 314.310

INCOME TAX (STATE)

Unpaid tax at time of lien, 314.417

INCOME TAX (STATE)

Unrelated business taxable income deficiency, 317.950

INCOME TAX (STATE)

Associations, taxability, 316.277

INCOME TAX (STATE)

Athletes, professional, salary withholdings, 316.213, 316.214, 316.218, 316.219

INCOME TAX (STATE)

Attorney fees

INCOME TAX (STATE)

Supreme Court appeals, 305.447, 305.790

INCOME TAX (STATE)

Tax Court, 305.447, 305.490

INCOME TAX (STATE)

Attorney General

INCOME TAX (STATE)

Actions for collection in other states, 305.610

INCOME TAX (STATE)

Information to, furnishing, 314.840

INCOME TAX (STATE)

Penalty recovery, 314.991

INCOME TAX (STATE)

Prosecution for violation of tax laws, 305.120

INCOME TAX (STATE)

Returns, access to, 314.835, 314.840

INCOME TAX (STATE)

Attorneys

INCOME TAX (STATE)

Discipline, use of returns, 9.565

INCOME TAX (STATE)

Fees, see Attorney fees, this topic

See ATTORNEY FEES

INCOME TAX (STATE)

Qualifications for representing taxpayers, 305.239, 305.260, 305.490

INCOME TAX (STATE)

Representation before Department of Revenue, 305.239, 305.260, 305.490

INCOME TAX (STATE)

Tax consultant/preparer licensing, exemption, 673.610

INCOME TAX (STATE)

Tax Court employees acting as, 305.480

INCOME TAX (STATE)

Auctions, credits

INCOME TAX (STATE)

Film production expenses, 315.514

INCOME TAX (STATE)

Renewable energy development contributions, 315.326

INCOME TAX (STATE)

Audits

INCOME TAX (STATE)

(Generally), 305.265

INCOME TAX (STATE)

Deficiency reports, 305.195

INCOME TAX (STATE)

Interagency Compliance Network, 670.700

INCOME TAX (STATE)

Interstate, 305.675

INCOME TAX (STATE)

Multistate Tax Compact, 305.675

INCOME TAX (STATE)

Audits (Cont.)

INCOME TAX (STATE)

Partnerships, centralized regime, 314.731, 314.733, 314.735, 314.737, 314.739

INCOME TAX (STATE)

Returns, 314.466

INCOME TAX (STATE)

S corporation, disclosure of items to shareholder, 314.770

INCOME TAX (STATE)

Average sentence word length, definition, 316.364

INCOME TAX (STATE)

Bad debts, statute of limitations, effect on collection, 314.415

INCOME TAX (STATE)

Bankruptcy

INCOME TAX (STATE)

(Generally), 314.306

INCOME TAX (STATE)

Trustees, notice of qualifications, 316.392

INCOME TAX (STATE)

Banks, see Financial institutions, this topic

See FINANCIAL INSTITUTIONS

INCOME TAX (STATE)

Baseball players, professional, salary withholdings, 316.213, 316.214, 316.218, 316.219

INCOME TAX (STATE)

Biofuel, see BIOFUEL

See BIOFUEL

INCOME TAX (STATE)

Biomass, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Blindness, additional standard deduction, 316.695

INCOME TAX (STATE)

Bonds

INCOME TAX (STATE)

Housing authorities, exemption, 456.230

INCOME TAX (STATE)

Interest, see Interest, this topic

See INTEREST

INCOME TAX (STATE)

Mass Transportation Financing Authority, Oregon, exemption, 391.600

INCOME TAX (STATE)

Original issue discount, 316.680

INCOME TAX (STATE)

Bonds (security)

INCOME TAX (STATE)

Collection of taxes, 314.430, 316.164

INCOME TAX (STATE)

Employers, 316.164

INCOME TAX (STATE)

Release of lien, 305.140

INCOME TAX (STATE)

Books, papers

INCOME TAX (STATE)

Inspection by Department of Revenue, 314.425

INCOME TAX (STATE)

Subpoenaing, examining by Department of Revenue, 305.190

INCOME TAX (STATE)

Broadcasting sales, apportionment, 314.674

INCOME TAX (STATE)

Burden of proof, see EVIDENCE

See EVIDENCE

INCOME TAX (STATE)

Business development exemptions, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Business Retention and Expansion Program,

INCOME TAX (STATE)

Oregon, incremental tax revenues, 285B.618

INCOME TAX (STATE)

Business trusts, income subject to tax, 316.279

INCOME TAX (STATE)

Cancellation of taxes, 305.155, 305.295

INCOME TAX (STATE)

Capital gains and losses

INCOME TAX (STATE)

Allocation, 314.635

INCOME TAX (STATE)

Farming activities, 316.045

INCOME TAX (STATE)

Rate, net capital gain, 316.037

INCOME TAX (STATE)

Trusts, inclusion in income, 130.715

INCOME TAX (STATE)

Carryforwards and carrybacks, net operating losses, 316.028, 316.029, 316.031

INCOME TAX (STATE)

Casual labor, certain, withholding, exception, 316.162

INCOME TAX (STATE)

Certificate of Department Revenue, prima facie evidence, 314.845

INCOME TAX (STATE)

Charitable checkoff program

INCOME TAX (STATE)

(Generally), 305.690 et seq.

INCOME TAX (STATE)

Administrative expenses, 305.747

INCOME TAX (STATE)

Applications, 305.725

INCOME TAX (STATE)

Certification of entities, 305.715

INCOME TAX (STATE)

Commission, see CHARITABLE CHECKOFF

See CHARITABLE CHECKOFF

INCOME TAX (STATE)

COMMISSION, OREGON, generally

INCOME TAX (STATE)

Crediting contributions to entities, 305.747

INCOME TAX (STATE)

Definitions, 305.690

INCOME TAX (STATE)

Disqualification orders, 305.740

INCOME TAX (STATE)

Eligibility and qualification, 305.715, 305.720, 305.725, 305.740

INCOME TAX (STATE)

Financial reports, 305.730

INCOME TAX (STATE)

Inclusion on tax return, 305.745

INCOME TAX (STATE)

List of qualified entities, 305.720

INCOME TAX (STATE)

Political party contributions

INCOME TAX (STATE)

(Generally), 305.754

INCOME TAX (STATE)

Contributions not eligible as credit, 305.759

INCOME TAX (STATE)

Nondisclosure of individual taxpayers, 305.758

INCOME TAX (STATE)

Oregon Political Party Fund, 305.756