Oregon Law
Law as of Jan 1, 2024
Chapter contents
316.002Short title 316.003Goals 316.005[1953 c.304 §1; repealed by 1969 c.493 §99] 316.007Policy 316.010[1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99] 316.012Terms have same meaning as in federal laws; federal law references 316.013Determination of federal adjusted gross income 316.014[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011] 316.015[1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41] 316.016[1973 c.119 §2; repealed by 1975 c.672 §8] 316.017[1969 c.493 §3a; repealed by 1969 c.493 §3b] 316.018Application of Payment-in- Kind Tax Treatment Act of 1983 316.019[1985 c.802 §46; repealed by 1997 c.839 §69] 316.020[1953 c.304 §4; repealed by 1969 c.493 §99] 316.021[1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993] 316.022General definitions 316.023[1987 c.293 §§71,72,73; renumbered 314.033 in 1993] 316.024Application of federal law to determination of taxable income 316.025[1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)] 316.026Charitable contributions or activities not to be used for domicile or resident status determination 316.027“Resident” defined 316.028Determination of net operating loss, carryback and carryforward 316.029Disallowance of subtraction for amounts included in calculation of net operating loss 316.030[1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)] 316.031Net operating loss subtraction allowed to taxpayer doing business in agricultural sector 316.032Department to administer law; policy as to federal conflicts and technical corrections 316.035[1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49] 316.037Imposition and rate of tax 316.040[1953 c.304 §7; repealed by 1969 c.493 §99] 316.042Amount of tax where joint return used 316.043Tax rates allowed for certain qualifying income; conditions; election 316.044Estimates by Legislative Revenue Officer; reports; adjustment of rates 316.045Tax rate imposed on certain long-term capital gain from farming; requirements 316.047Transitional provision to prevent doubling income or deductions 316.048Taxable income of resident 316.049[1977 c.755 §2; renumbered 316.777] 316.050[1977 c.553 §2; renumbered 316.783] 316.051[1977 c.390 §2; renumbered 316.788] 316.052[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794] 316.053[1977 c.390 §4; renumbered 316.799] 316.054Social Security benefits to be subtracted from federal taxable income 316.055[1953 c.304 §8; 1953 c.552 §3; 1957 s.s. c.15 §1; 1963 c.627 §3 (referred and rejected); repealed by 1969 c.493 §99] 316.056Interest or dividends on obligations of state or public bodies subtracted from federal taxable income 316.057[1977 c.872 §8; renumbered 316.806] 316.058[1977 c.872 §9; renumbered 316.812] 316.059[1977 c.872 §10; renumbered 316.818] 316.060[1953 c.304 §9; 1955 c.596 §1; part derived from 1955 c.596 §4; 1957 c.586 §1; 1957 s.s. c.15 §2; 1959 c.593 §2 (referred and rejected); 1963 c.627 §4 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §42] 316.061[1979 c.887 §2; renumbered 316.824] 316.062[1969 c.493 §14; renumbered 316.048] 316.063[1979 c.887 §§3,4; renumbered 316.832] 316.064[1979 c.707 §2; renumbered 316.838] 316.065[1953 c.304 §10; repealed by 1959 c.593 §14 (referred and rejected); repealed by 1963 c.627 §23 (referred and rejected); repealed by 1969 c.493 §99] 316.066[1973 c.753 §2; repealed by 1979 c.414 §7] 316.067[1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680] 316.068[1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975 c.650 §2; 1977 c.795 §10; 1977 c.872 §12; 1978 c.9 §1; 1979 c.240 §1; 1979 c.436 §6; 1981 c.679 §1; 1981 c.896 §1; 1983 c.684 §6; renumbered 316.695] 316.069[1981 c.778 §34; renumbered 316.744] 316.070[1953 c.304 §13; repealed by 1969 c.493 §99] 316.071[1981 c.801 §2; renumbered 316.690] 316.072[1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685] 316.073[1975 c.672 §12; repealed by 1991 c.457 §24] 316.074[1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7] 316.075[1953 c.304 §11; 1953 c.522 §4; 1959 c.593 §3 (referred and rejected); 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99] 316.076[1973 c.644 §6; 1979 c.699 §1; repealed by 2013 c.176 §7] 316.077[1969 c.493 §16; renumbered 316.697] 316.078Tax credit for dependent care expenses necessary for employment 316.079Credit for certain disabilities 316.080[1953 c.304 §12; renumbered 316.475] 316.081[1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844] 316.082Credit for taxes paid another state; rules 316.083[1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005] 316.084[1981 c.720 §16; 1983 c.684 §10; 1991 c.877 §1; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)] 316.085Personal exemption credit 316.086[1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22] 316.087Credit for the elderly or permanently and totally disabled 316.088[1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41] 316.089[1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)] 316.090Credit for manufactured dwelling park closure 316.091[1977 c.852 §3; 1979 c.622 §3; 1985 c.630 §1; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)] 316.092[1969 c.493 §19; repealed by 1973 c.402 §30] 316.093[1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20] 316.094[1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)] 316.095[1987 c.890 §§2,3; 1989 c.953 §1; 1991 c.781 §1; 1995 c.54 §8; 2003 c.46 §38; repealed by 2011 c.83 §15] 316.096[1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33] 316.097[See 316.480; 1973 c.831 §8; 1977 c.795 §11; 1977 c.866 §10; 1979 c.691 §6; 1981 c.408 §1; 1983 c.637 §6; 1987 c.596 §2; 1989 c.802 §2; 1991 c.877 §6; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)] 316.098[1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)] 316.099Credit for early intervention services for child with disability; income limitation; rules of State Board of Education 316.102Credit for political contributions 316.103[1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)] 316.104[1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)] 316.105[1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99] 316.106[1967 c.274 §7; repealed by 1969 c.493 §99] 316.107[1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)] 316.108[1967 c.118 §2; repealed by 1969 c.493 §99] 316.109Credit for tax by another jurisdiction on sale of residential property; rules 316.110[1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99] 316.111[1965 c.360 §2; repealed by 1969 c.493 §99] 316.112[1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99] 316.113[1967 c.61 §2; repealed by 1969 c.493 §99] 316.114[1967 c.449 §2; repealed by 1969 c.493 §99] 316.115[1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99] 316.116Credit for alternative energy device; rules 316.117Proration between Oregon income and other income for nonresidents, part-year residents and trusts 316.118Pro rata share of S corporation income of nonresident shareholder 316.119Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items 316.122Separate or joint determination of income for spouses in a marriage 316.124Determination of adjusted gross income of nonresident partner 316.125[1953 c.304 §17; repealed by 1969 c.493 §99] 316.127Income of nonresident from Oregon sources 316.130Determination of taxable income of full-year nonresident 316.131Credit allowed to nonresident for taxes paid to state of residence; exception 316.132[1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)] 316.133[1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)] 316.134[1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)] 316.135[1979 c.554 §2; renumbered 316.752] 316.136[1979 c.554 §3; renumbered 316.758] 316.137[1979 c.554 §4; renumbered 316.765] 316.138[1979 c.554 §5; renumbered 316.771] 316.139[1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)] 316.140[1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)] 316.141[1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)] 316.142[1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)] 316.143[1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005] 316.144[1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005] 316.145[1979 c.561 §4; renumbered 316.849] 316.146[1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005] 316.147Definitions for ORS 316.147 to 316.149 316.148Credit for expenses in lieu of nursing home care; limitation 316.149Evidence of eligibility for credit 316.150[1979 c.414 §2; renumbered 316.854] 316.151[1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)] 316.152[1991 c.916 §13; repealed by 1997 c.170 §33] 316.153[1991 c.846 §2; 1995 c.556 §3; 1995 c.559 §54; 1997 c.839 §12; 1999 c.90 §11; 1999 c.676 §27; 2001 c.596 §50; 2001 c.660 §38; 2005 c.826 §1; repealed by 2007 c.843 §89 and 2007 c.906 §30] 316.154[1989 c.963 §2; 1991 c.766 §3; 1991 c.877 §10; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)] 316.155[1991 c.652 §8; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)] 316.157Credit for retirement income 316.158Effect upon ORS 316.157 of determination of invalidity; severability 316.159Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules 316.160[1953 c.304 §18; 1965 c.26 §3; repealed by 1969 c.493 §99] 316.162Definitions for ORS 316.162 to 316.221 316.164When surety bond or letter of credit required of employer; enforcement 316.165[1953 c.304 §19; repealed by 1969 c.493 §99] 316.167Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes 316.168Employer required to file combined quarterly tax report 316.169Circumstances in which person other than employer required to withhold tax 316.170[1953 c.304 §20; repealed by 1969 c.493 §99] 316.171Application of tax and report to administration of tax laws 316.172Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers 316.175[1953 c.304 §21; repealed by 1969 c.493 §99] 316.177Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis 316.180[1953 c.304 §22; repealed by 1969 c.493 §99] 316.182Withholding statement of exemption certificate; default withholding rate 316.185[1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99] 316.187Amount withheld is in payment of employee’s tax 316.189Withholding of state income taxes from certain periodic payments 316.190[Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3) derived from 1955 c.92 §2; repealed by 1969 c.493 §99] 316.191Withholding taxes at time and in manner other than required by federal law; rules 316.192[1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7] 316.193Withholding of state income taxes from federal retired pay for members of uniformed services 316.194Withholding from lottery prize payments; rules 316.195[1953 c.304 §25; repealed by 1969 c.493 §99] 316.196Withholding of state income taxes from federal retirement pay for civil service annuitant 316.197Payment to department by employer; interest on delinquent payments 316.198Payment by electronic funds transfer; phase-in; rules 316.200[1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99] 316.202Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules 316.205[1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)] 316.207Liability for tax; warrant for collection; conference; appeal 316.209Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller 316.210[1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)] 316.212Applicability of other provisions of tax law; employer as taxpayer 316.213Definitions for ORS 316.213 to 316.219 316.214Withholding requirements for members of professional athletic teams 316.215[1969 c.493 §35; 1975 c.672 §6; 1978 c.9 §2; 1985 c.345 §5; repealed by 1987 c.293 §54] 316.216[1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003] 316.217[1969 c.493 §36; repealed by 1987 c.293 §56] 316.218Annual report of compensation paid to professional athletic team members 316.219Rules 316.220Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition 316.221Disposition of withheld amounts 316.222[1969 c.493 §37; repealed by 1987 c.293 §56] 316.223Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules 316.227[1969 c.493 §38; repealed by 1987 c.293 §56] 316.255[1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255)] 316.256[1959 c.581 §2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99] 316.257[1963 c.435 §4; repealed by 1969 c.493 §99] 316.258[1961 c.225 §2; repealed by 1969 c.493 §99] 316.260[1953 c.304 §30; repealed by 1969 c.493 §99] 316.265[1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)] 316.266[1959 c.581 §4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 §11; last sentence of subsection (6) enacted as 1961 c.225 §3; 1969 c.103 §1; repealed by 1969 c.493 §99] 316.267Application of chapter to estates and certain trusts 316.270[1953 c.304 §32; repealed by 1969 c.493 §99] 316.272Computation and payment on estate or trust 316.275[1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99] 316.277Associations taxable as corporations exempt from chapter 316.279Treatment of business trusts and business trusts income 316.280[1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 §2; repealed by 1959 c.581 §5 (316.281 enacted in lieu of 316.280)] 316.281[1959 c.581 §6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 §11; 1965 c.99 §1; repealed by 1969 c.493 §99] 316.282Definitions related to trusts and estates; rules 316.285[1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285)] 316.286[1959 c.581 §8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 §11; repealed by 1969 c.493 §99] 316.287“Fiduciary adjustment” defined; shares proportioned; rules 316.290[1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)] 316.291[1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99] 316.292Credit for taxes paid another state 316.295[1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99] 316.296[1965 c.154 §2; repealed by 1969 c.493 §99] 316.297[1963 c.343 §2; repealed by 1969 c.493 §99] 316.298Accumulation distribution credit 316.299[1965 c.178 §2; repealed by 1969 c.493 §99] 316.302“Nonresident estate or trust” defined 316.305[1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99] 316.306[1955 c.608 §2; repealed by 1969 c.493 §99] 316.307Income of nonresident estate or trust 316.310[1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99] 316.312Determination of Oregon share of income 316.315[1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99] 316.317Credit to beneficiary for accumulation distribution 316.320[1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99] 316.325[1953 c.304 §42; repealed by 1969 c.493 §99] 316.330[1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99] 316.335[1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99] 316.336[1961 c.608 §2; repealed by 1969 c.493 §99] 316.337[1957 c.16 §2; repealed by 1969 c.493 §99] 316.340[1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99] 316.342[1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)] 316.345[1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99] 316.347[1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)] 316.350[1953 c.304 §47; repealed by 1969 c.493 §99] 316.352[1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)] 316.353[1957 s.s. c.15 §6; subsection (6) derived from 1957 s.s. c.15 §8; 1959 c.92 §1; 1963 c.627 §12 (referred and rejected); 1965 c.410 §6; repealed by 1969 c.493 §99] 316.355[1953 c.304 §48; repealed by 1969 c.493 §99] 316.360[1953 c.304 §49; repealed by 1969 c.493 §99] 316.362Persons required to make returns 316.363Returns; instructions 316.364Flesch Reading Ease Score form instructions 316.365[1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99] 316.366Schedule for collection of taxpayer self-reported demographic data 316.367Joint return by spouses in a marriage 316.368When joint return liability divided; showing of marital status and hardship; rules 316.369Circumstances where one spouse relieved of joint return liability; rules 316.370[1953 c.304 §51; repealed by 1969 c.493 §99] 316.371[1989 c.625 §12; repealed by 2001 c.660 §9] 316.372Minor to file return; unpaid tax assessable against parent; when parent may file for minor 316.375[1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99] 316.377Individual under disability 316.380[1953 c.304 §53; repealed by 1969 c.493 §99] 316.382Returns by fiduciaries 316.385[1963 c.435 §2; repealed by 1969 c.493 §99] 316.387Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax 316.390[1963 c.435 §3; repealed by 1969 c.493 §99] 316.392Notice of qualification of receiver and others 316.397[1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24] 316.402[1969 c.493 §62; repealed by 1971 c.332 §2] 316.405[1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99] 316.406[1959 c.591 §21; repealed by 1965 c.410 §7] 316.407[1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60] 316.408[1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7] 316.410[1959 c.591 §3; repealed by 1965 c.410 §7] 316.411[1963 c.388 §§2,4; repealed by 1965 c.410 §7] 316.412[1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.414[1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.415[1965 c.410 §3; repealed by 1969 c.493 §99] 316.417Date return considered made or advance payment made 316.420[1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.422[1969 c.493 §65; repealed by 1971 c.354 §7] 316.425[1965 c.410 §4; repealed by 1969 c.493 §99] 316.426[1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.430[1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.432[1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.434[1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.436[1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.438[1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7] 316.440[1959 c.591 §13; repealed by 1965 c.410 §7] 316.442[1959 c.591 §14; repealed by 1965 c.410 §7] 316.444[1959 c.591 §15; repealed by 1965 c.410 §7] 316.446[1959 c.591 §16; repealed by 1965 c.410 §7] 316.448[1959 c.591 §17; repealed by 1965 c.410 §7] 316.450[1959 c.591 §18; repealed by 1965 c.410 §7] 316.454[1965 c.248 §3; repealed by 1969 c.493 §99] 316.455[1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s. c.15 §4; 1963 c.486 §1; 1963 c.627 §15 (referred and rejected); 1965 c.248 §1; repealed by 1969 c.493 §99] 316.457Department may require copy of federal return 316.462Change of election 316.467[1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989] 316.472Tax treatment of common trust fund; information return required 316.475[Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99] 316.480[1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097] 316.485[1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166] 316.487[1987 c.902 §7; repealed by 1993 c.797 §33] 316.490[1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16; repealed by 2021 c.8 §14] 316.491[2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14] 316.493[1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18; repealed by 2021 c.8 §14] 316.495[1989 c.987 §32; repealed by 1995 c.79 §166] 316.502Distribution of revenue to General Fund; working balance; refundable credit payments 316.505[1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99] 316.510[1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99] 316.512[1965 c.592 §2; repealed by 1969 c.493 §99] 316.513[1965 c.592 §3; repealed by 1969 c.493 §99] 316.515[1953 c.304 §57; repealed by 1969 c.493 §99] 316.520[1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)] 316.525[1953 c.304 §59; repealed by 1969 c.493 §99] 316.530[1953 c.304 §60; repealed by 1969 c.493 §99] 316.535[1953 c.304 §61; repealed by 1957 c.632 §1 (314.360 enacted in lieu of 316.535)] 316.540[1953 c.304 §62; repealed by 1969 c.493 §99] 316.545[1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)] 316.550[1953 c.304 §64; repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)] 316.555[1953 c.304 §65; repealed by 1957 c.632 §1 (314.370 enacted in lieu of 316.555)] 316.557Definition of “estimated tax.” 316.559Application of ORS 316.557 to 316.589 to estates and trusts 316.560[1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)] 316.563When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules 316.565[1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)] 316.567Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules 316.569When declaration required of nonresident 316.570[1953 c.304 §68; 1957 c.586 §16; 1959 c.632 §1; 1961 c.504 §2; 1969 c.166 §6; repealed by 1969 c.493 §99] 316.573When individual not required to file declaration 316.575[1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19] 316.577Date of filing declaration 316.579Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment 316.580[1953 c.304 §70; 1955 c.595 §2; 1957 c.586 §17; renumbered 316.751] 316.583Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules 316.585[1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770] 316.587Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed 316.588When interest on underpayment not imposed 316.589Application to short tax years and tax years beginning on other than January 1 316.590[1953 c.304 §72; repealed by 1969 c.493 §99] 316.605[1953 c.304 §73; 1955 c.590 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)] 316.610[1953 c.304 §74; 1953 c.552 §14; 1957 c.17 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)] 316.615[1953 c.304 §75; 1953 c.552 §15; 1955 c.583 §1; 1957 c.23 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)] 316.620[1953 c.304 §76; 1955 c.355 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)] 316.625[1953 c.304 §77; repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)] 316.630[1953 c.304 §78; repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)] 316.635[1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)] 316.640[1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)] 316.645[1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99] 316.650[1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)] 316.655[1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)] 316.660[1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)] 316.665[1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)] 316.670[1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)] 316.675[1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)] 316.680Modification of taxable income 316.681Interest or dividends to benefit self-employed or individual retirement accounts 316.683State exempt-interest dividends; rules 316.685Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit 316.687Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation 316.690Foreign income taxes 316.693Subtraction for medical expenses of elderly individuals 316.695Additional modifications of taxable income; rules 316.697Fiduciary adjustment 316.698Subtraction for qualifying film production labor rebates 316.699Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward 316.701[1983 c.162 §61; repealed by 1987 c.293 §70] 316.705[1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)] 316.706[1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99] 316.707Computation of depreciation of property under federal law; applicability 316.710[1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)] 316.711[1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99] 316.714[1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963 c.627 §17 (referred and rejected); repealed by 1969 c.493 §99] 316.715[1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715)] 316.716Differences in basis on federal and state return; application of federal credit 316.718[1989 c.625 §6; repealed by 1991 c.457 §24] 316.720[1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted in lieu of 316.720 and 317.505)] 316.721[1957 c.586 §12; repealed by 1969 c.493 §99] 316.723[1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43] 316.725[1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)] 316.729[1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43 and 2003 c.77 §26] 316.730[1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)] 316.731[1957 c.586 §13; repealed by 1969 c.493 §99] 316.735[1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)] 316.737Amount specially taxed under federal law to be included in computation of state taxable income 316.738Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property 316.739Deferral of deduction for certain amounts deductible under federal law 316.740[1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)] 316.741[1957 c.586 §8; repealed by 1969 c.493 §99] 316.742[1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69] 316.743[1997 c.824 §2; repealed by 2001 c.660 §55] 316.744Cash payments for energy conservation 316.745[1953 c.304 §96; repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)] 316.746[1991 c.641 §4; repealed by 1999 c.880 §2] 316.747Contribution to charitable organization subject to disqualification order 316.749Dividend from domestic international sales corporation 316.750[1953 c.304 §97; repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)] 316.751[Formerly 316.580; repealed by 1969 c.493 §99] 316.752Definitions for ORS 316.752 to 316.771 316.755[1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755)] 316.758Additional personal exemption credit for persons with severe disabilities; income limitation 316.760[1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)] 316.761[1957 c.586 §9; 1963 c.627 §18 (referred and rejected); 1963 s.s. c.3 §1; repealed by 1969 c.493 §99] 316.765Additional personal exemption credit for spouse of person with severe disability; conditions 316.770[Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99] 316.771Proof of status for exemption credit 316.775[1957 c.586 §10; 1959 c.234 §3; repealed by 1969 c.493 §99] 316.777Income derived from sources within federally recognized Indian country exempt from tax 316.778Small city business development exemption; rules 316.780[1957 c.586 §11; repealed by 1969 c.493 §99] 316.783Amounts received for condemnation of Indian tribal lands 316.785Income derived from exercise of Indian fishing rights 316.787Payments to Japanese and Aleuts under Civil Liberties Act of 1988 316.788[Formerly 316.051; repealed by 1987 c.293 §70] 316.789[1991 c.177 §2; repealed by 2013 c.194 §4] 316.790[1953 c.304 §116; 1957 c.528 §3; repealed by 1969 c.493 §99] 316.791[2005 c.519 §12; 2007 c.605 §1; repealed by 2013 c.194 §4] 316.792Military pay 316.794[Formerly 316.052; repealed by 1987 c.293 §70] 316.795Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement 316.796Definitions 316.797First-time home buyer savings account; restrictions 316.798Subtraction for contributions; exemption for earnings; limitations 316.799[Formerly 316.053; repealed by 1987 c.293 §70] 316.800Limits phased out based on income applicable to subtraction or exemption 316.801Addition for certain amounts withdrawn; penalty; exceptions 316.802[1969 c.493 §71; renumbered 316.970] 316.803Obligations of financial institution; provision of certificates to account holders 316.805[1953 c.304 §100; repealed by 1969 c.493 §99] 316.806Definitions for ORS 316.806 to 316.818 316.810[1953 c.304 §101; repealed by 1969 c.493 §99] 316.812Certain traveling expenses 316.815[1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99] 316.818Proof of expenses 316.820[1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99] 316.821Federal election to deduct sales taxes; addition for state purposes 316.824Definitions for ORS 316.824 and 316.832 316.825[1953 c.304 §104; repealed by 1969 c.493 §99] 316.827[1957 s.s. c.15 §7; last sentence derived from 1957 s.s. c.15 §8; 1963 c.627 §20 (referred and rejected); repealed by 1969 c.493 §99] 316.830[1953 c.304 §105; repealed by 1969 c.493 §99] 316.832Travel expenses for loggers 316.834[1991 c.863 §33; repealed by 2009 c.33 §23] 316.835[1953 c.304 §106; repealed by 1969 c.493 §99] 316.836Qualified production activities income 316.837Addition for federal prescription drug plan subsidies excluded for federal tax purposes 316.838Art object donation 316.840[1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99] 316.844Special computation of gain or loss where farm use value used 316.845Exception to ORS 316.844 316.846Scholarship awards used for housing expenses 316.847National service educational award 316.848Individual development accounts 316.849[Formerly 316.145; repealed by 1993 c.475 §3] 316.850Personal casualty loss 316.852Qualified donations and sales to educational institutions 316.853Addition for amount deducted as deemed repatriation 316.854[Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293 §70] 316.855[1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99] 316.856Severance pay; rules 316.857[1989 1985 c.352 §2; renumbered 316.216 in 1989] 316.859Addition for amount deducted as qualified business income from pass-through entity 316.860[1953 c.304 §109; repealed by 1969 c.493 §99] 316.863[1985 c.802 §3; repealed by 1997 c.839 §69] 316.865[1953 c.304 §110; repealed by 1969 c.493 §99] 316.870[1953 c.304 §111; repealed by 1969 c.493 §99] 316.871[1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21] 316.872[1985 c.715 §3; 1987 c.647 §15; repealed by 2011 c.83 §21] 316.873[1995 c.809 §2; 1997 c.839 §25; repealed by 2011 c.83 §21] 316.874[1995 c.809 §3; repealed by 2011 c.83 §21] 316.875[1953 c.304 §112; repealed by 1969 c.493 §99] 316.876[1995 c.809 §4; repealed by 2011 c.83 §21] 316.877[1995 c.809 §5; repealed by 2011 c.83 §21] 316.878[1995 c.809 §6; repealed by 2011 c.83 §21] 316.879[1995 c.809 §7; repealed by 2011 c.83 §21] 316.880[1953 c.304 §113; repealed by 1969 c.493 §99] 316.881[1995 c.809 §8; repealed by 2011 c.83 §21] 316.882[1995 c.809 §9; repealed by 2011 c.83 §21] 316.883[1995 c.809 §10; repealed by 2011 c.83 §21] 316.884[1995 c.809 §12; repealed by 2011 c.83 §21] 316.885[1953 c.304 §114; repealed by 1969 c.493 §99] 316.970Effect of chapter 493, Oregon Laws 1969 316.990[1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)] 316.992Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal

Chapter 316 — Personal Income Tax

ORS 316.012 Terms have same meaning as in federal laws; federal law references

Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:

(1)

On December 31, 2022; or

(2)

If related to the definition of taxable income, as applicable to the tax year of the taxpayer.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.