General Index

INCOME TAX (STATE)

Retirement income, 316.157, 316.158

INCOME TAX (STATE)

Riparian lands, removal from farm production, forgone crops, 315.111, 315.113

INCOME TAX (STATE)

Rules, see Rules, this topic

See RULES

INCOME TAX (STATE)

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

INCOME TAX (STATE)

S corporation shareholders, 314.772

INCOME TAX (STATE)

Scholarships, employees and dependents, employer tax credit program, 315.237, 348.616, 348.618, 348.621

INCOME TAX (STATE)

Semiconductor research, 315.518, 315.519, 315.522

INCOME TAX (STATE)

Small forestland owner using standard practice harvest restrictions, 315.124, 315.126, 315.128, 315.130, 315.132

INCOME TAX (STATE)

Taxes paid another state

INCOME TAX (STATE)

(Generally), 316.082

INCOME TAX (STATE)

Credits (Cont.)

INCOME TAX (STATE)

Taxes paid another state (Cont.)

INCOME TAX (STATE)

Estates and trusts, 316.292

INCOME TAX (STATE)

Nonresidents, 316.131

INCOME TAX (STATE)

On sale of residence, 316.109

INCOME TAX (STATE)

Partnerships, 316.082

INCOME TAX (STATE)

Transportation projects, see Transportation projects, credits, this topic

See TRANSPORTATION PROJECTS, CREDITS

INCOME TAX (STATE)

TRICARE system (military), health care providers, 315.628, 315.631

INCOME TAX (STATE)

Trusts, 316.292, 316.298, 316.317

INCOME TAX (STATE)

University venture development funds, 315.640

INCOME TAX (STATE)

Water transit vessels, 315.517

INCOME TAX (STATE)

Working family child care, 315.262

INCOME TAX (STATE)

Working family household and dependent care expenses, 315.264

INCOME TAX (STATE)

Cultural Development Account, Trust for, contributions, credit, 315.675

INCOME TAX (STATE)

Death of taxpayer

INCOME TAX (STATE)

Estates, see Estates and trusts, this topic

See ESTATES AND TRUSTS

INCOME TAX (STATE)

Liability for tax, 314.310

INCOME TAX (STATE)

Returns, required, 316.382

INCOME TAX (STATE)

Surviving spouse, 316.042

INCOME TAX (STATE)

Debt income cancellation, 314.306, 316.739

INCOME TAX (STATE)

Declaratory rulings, review, Department of Revenue, power, 305.105

INCOME TAX (STATE)

Deductions, see Modification of federal taxable income, this topic

See MODIFICATION OF FEDERAL TAXABLE INCOME

INCOME TAX (STATE)

Deemed repatriation, certain earnings, addition to federal taxable income, 316.853

INCOME TAX (STATE)

Deferral

INCOME TAX (STATE)

Deduction of amounts deductible under federal law, 316.739

INCOME TAX (STATE)

Gain or loss, out-of-state property, acquisition, 316.738

INCOME TAX (STATE)

Interest, deferred tax liabilities, installment obligations, 314.302

INCOME TAX (STATE)

Recognition of gain, Oregon situs required, 316.680

INCOME TAX (STATE)

Deferred compensation, see DEFERRED COM-

See DEFERRED COM-

INCOME TAX (STATE)

PENSATION, generally

INCOME TAX (STATE)

Deficiencies

INCOME TAX (STATE)

See also Collection, this topic

See COLLECTION

INCOME TAX (STATE)

(Generally), 305.265, 314.410

INCOME TAX (STATE)

Additional assessments, 314.410

INCOME TAX (STATE)

Assessing tax, penalties and interest, 314.400

INCOME TAX (STATE)

Capital gains, 314.410

INCOME TAX (STATE)

Consumer reporting agencies, reports to, 314.843

INCOME TAX (STATE)

Delinquent tax debts, posting on website, 305.806

INCOME TAX (STATE)

Federal return adjustments, resulting, 314.140, 314.380, 314.410

INCOME TAX (STATE)

Foreign state return adjustments, resulting, 314.380, 314.410

INCOME TAX (STATE)

Fraudulent, 305.265

INCOME TAX (STATE)

Inconsistencies, correction, 314.105, 314.115, 314.125, 314.135

INCOME TAX (STATE)

Interest, 305.265

INCOME TAX (STATE)

Involuntary conversions, assessment period, 314.412

INCOME TAX (STATE)

Judicial review, 305.410

INCOME TAX (STATE)

Late returns, allowance, 305.265

INCOME TAX (STATE)

Limitations, 314.410

INCOME TAX (STATE)

Net operating loss carryback, 314.410

INCOME TAX (STATE)

Partnerships, audits, 314.735

INCOME TAX (STATE)

Pass-through entities, items attributable to, 314.410

INCOME TAX (STATE)

Penalties and interest, 314.410

INCOME TAX (STATE)

Reorganized business entities, 305.330

INCOME TAX (STATE)

Understatements, see Understatements, this topic

See UNDERSTATEMENTS

INCOME TAX (STATE)

Definitions

INCOME TAX (STATE)

(Generally), 314.011

INCOME TAX (STATE)

Abusive tax shelter, 314.402

INCOME TAX (STATE)

Definitions (Cont.)

INCOME TAX (STATE)

Adjusted gross income, 316.127

INCOME TAX (STATE)

Agriculture workforce housing, 315.163

INCOME TAX (STATE)

Apportionable income, 314.610

INCOME TAX (STATE)

Armed Forces of the United States, 316.792

INCOME TAX (STATE)

Audited partnership, 314.731

INCOME TAX (STATE)

Average sentence length, 316.364

INCOME TAX (STATE)

Average word length, 316.364

INCOME TAX (STATE)

Basic research, 315.518

INCOME TAX (STATE)

Biofuel, biomass, 315.141

INCOME TAX (STATE)

Bovine manure producer or collector, 315.176

INCOME TAX (STATE)

Broadcasting, 314.674

INCOME TAX (STATE)

Child care expenses, 315.262

INCOME TAX (STATE)

Child with a disability, 316.099

INCOME TAX (STATE)

Commercial domicile, 314.610

INCOME TAX (STATE)

Compensation, 314.610

INCOME TAX (STATE)

Construction job site, 316.811

INCOME TAX (STATE)

Construction project, 316.811

INCOME TAX (STATE)

Construction worker, 316.811

INCOME TAX (STATE)

Consumer reporting agency, 314.843

INCOME TAX (STATE)

Conveyance (real estate), 314.258

INCOME TAX (STATE)

Costs in lieu of nursing home care, 316.147

INCOME TAX (STATE)

Crop, 315.113

INCOME TAX (STATE)

Cultural organization, 315.675

INCOME TAX (STATE)

Department, 305.005, 314.011, 316.022

INCOME TAX (STATE)

Dependent, 315.273

INCOME TAX (STATE)

Determination, 314.105

INCOME TAX (STATE)

Director, 305.005, 316.022

INCOME TAX (STATE)

Earned income, 316.680

INCOME TAX (STATE)

Effective property tax rate, 315.119

INCOME TAX (STATE)

Electronic means, 314.364

INCOME TAX (STATE)

Employer, 316.162

INCOME TAX (STATE)

Farm income, 314.297

INCOME TAX (STATE)

Farm operator, 315.119