Oregon Law
Law as of Jan 1, 2024
Chapter contents
317.005Short title 317.010Definitions 317.013Adoption of parts of Internal Revenue Code and application of federal laws and regulations 317.015[Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)] 317.016[1967 c.274 §§2,3,5; 1975 c.705 §10; repealed by 1983 c.162 §57] 317.017[1985 c.802 §48; repealed by 1997 c.839 §69] 317.018Statement of purpose 317.019Application of Payment-in-kind Tax Treatment Act of 1983 317.020[Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)] 317.021[1985 c.802 §60; 1987 c.293 §34; renumbered 314.031 in 1993] 317.022[1983 c.162 §41; 1984 c.1 §8; repealed by 2005 c.94 §84] 317.025Omission of previously enacted savings clauses from Oregon Revised Statutes 317.030Effect of chapter 317.035Effect of subsequent repeal of chapter 317.038Computation of Oregon taxable history 317.045[1989 c.625 §19; repealed by 1991 c.457 §24] 317.055[Amended by 1957 c.607 §1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §2; repealed by 1975 c.368 §8] 317.056[1975 c.368 §3; 1983 c.162 §4; 1999 c.21 §43; repealed by 2009 c.403 §7] 317.057[1999 c.30 §2; 2009 c.541 §18; repealed by 2013 c.614 §1] 317.060[Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §3; repealed by 1975 c.368 §8] 317.061Tax rate 317.063Tax rate imposed on certain long-term capital gain from farming; requirements 317.065[Repealed by 1975 c.368 §8] 317.066[1977 c.597 §2; repealed by 1983 c.162 §57] 317.067Tax on homeowners association income 317.070Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions 317.071[1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111] 317.072[1967 c.592 §9; 1969 c.340 §3; 1973 c.831 §9; 1977 c.795 §12; 1977 c.866 §11; 1981 c.408 §2; 1983 c.637 §7; renumbered 317.116] 317.073[1959 c.631 §6; repealed by 1969 c.520 §49] 317.074[1955 c.592 §2; 1957 c.607 §4; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1969 c.520 §49] 317.075[Repealed by 1955 c.592 §4] 317.076[1969 c.600 §9; renumbered 317.122] 317.077[1977 c.839 §10; 1979 c.439 §2; renumbered 317.128] 317.078[1969 c.600 §5; 1983 c.162 §35; renumbered 317.650] 317.080Exempt corporations 317.083[1981 c.778 §36; renumbered 317.386] 317.084[1987 c.911 §8e; repealed by 2005 c.80 §7] 317.085[Repealed by 1957 c.607 §10] 317.087[1981 c.720 §18; renumbered 317.133] 317.090Minimum tax 317.092Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement 317.095[1955 c.592 §§3,6; repealed by 1965 c.479 §1 (317.096 enacted in lieu of 317.095)] 317.096[1965 c.479 §2 (enacted in lieu of 317.095); repealed by 1983 c.162 §57] 317.097Lending institution loans for housing; rules 317.098[1979 c.561 §6; 1983 c.162 §8; renumbered 317.392] 317.099[1989 c.1071 §§10,10a; repealed by 1991 c.863 §69] 317.100[1979 c.483 §2; repealed by 1989 c.626 §12] 317.102[1979 c.578 §9; 1985 c.749 §2; 1987 c.605 §2; 1989 c.887 §2; 1991 c.714 §7; 1991 c.877 §24; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)] 317.103[1981 c.894 §§15,16; 1989 c.765 §4; 1991 c.457 §10; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)] 317.104[1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)] 317.105[Repealed by 1983 c.162 §57] 317.106[1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)] 317.110[Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57] 317.111Weatherization loan interest; commercial lending institutions 317.112Energy conservation loans to residential fuel oil customers or wood heating residents; rules 317.113[1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33] 317.114[1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)] 317.115[1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36] 317.116[Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)] 317.120[1969 c.681 §5; repealed by 1983 c.162 §57] 317.122Insurers; amounts paid for certain taxes and assessments 317.124Long term enterprise zone facilities 317.125Other tax credits limited; exception 317.127Long Term Enterprise Zone Fund 317.128[Formerly 317.077; repealed by 1987 c.769 §20] 317.129Tax payments of long term enterprise zone facilities credit claimants 317.131Distribution of funds to local governments 317.133[Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)] 317.134[1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)] 317.135[1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)] 317.140[1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)] 317.141[1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)] 317.142[1989 c.893 §§5,6; repealed by 1991 c.877 §41] 317.145[1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)] 317.146[1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)] 317.147Agriculture workforce housing loans; credit transfers; rules 317.148[1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)] 317.149[1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)] 317.150[1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)] 317.151Contributions of computers or scientific equipment for research to educational organizations 317.152Qualified research activities credit 317.153Qualified research activities; election between credits; rules 317.154Alternative qualified research activities credit 317.155[Amended by 1969 c.600 §10; repealed by 1983 c.162 §57] 317.156[1967 c.274 §4; repealed by 1983 c.162 §57] 317.160[Repealed by 1983 c.162 §57] 317.165[Amended by 1981 c.812 §2; repealed by 1983 c.162 §57] 317.170[Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57] 317.175[Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57] 317.180[Repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)] 317.185[Repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)] 317.190Effect on reporting income 317.195Effect on deductions allowed 317.197[1969 c.600 §§3,4,6; 1973 c.402 §22; 1981 c.705 §4; 1983 c.162 §32; renumbered 317.655] 317.199[1969 c.600 §7; 1983 c.162 §33; renumbered 317.660] 317.205[Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205)] 317.206[1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57] 317.210[Repealed by 1983 c.162 §57] 317.215[Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)] 317.216[1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57] 317.220[Amended by 1953 c.385 §9; 1975 c.650 §3; 1977 c.795 §13; repealed by 1983 c.162 §57] 317.225[Amended by 1981 c.705 §5; repealed by 1983 c.162 §57] 317.228[1969 c.681 §6; repealed by 1983 c.162 §57] 317.230[Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230)] 317.231[1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57] 317.235[Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)] 317.236[1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57] 317.238[1965 c.460 §2; 1981 c.812 §3; repealed by 1983 c.162 §57] 317.239[1965 c.460 §§3,4; repealed by 1981 c.812 §4] 317.240[Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)] 317.241[1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57] 317.242[1953 c.385 §9; repealed by 1959 c.389 §9 (317.241 enacted in lieu of 317.242)] 317.245[Repealed by 1983 c.162 §57] 317.247[1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57] 317.248[1971 c.283 §2; repealed by 1983 c.162 §57] 317.249[1953 c.385 §9; 1975 c.705 §5; repealed by 1983 c.162 §57] 317.250[Amended by 1953 c.385 §9; repealed by 1975 c.705 §12] 317.251[1965 c.154 §4; 1969 c.493 §94; 1979 c.580 §1; repealed by 1983 c.162 §57] 317.252[1965 c.178 §4; repealed by 1983 c.162 §57] 317.255[Amended by 1953 c.385 §9; 1979 c.517 §1; repealed by 1983 c.162 §57] 317.256[1955 c.609 §2; 1979 c.517 §2; repealed by 1983 c.162 §57] 317.259Modifications generally 317.260[Repealed by 1983 c.162 §57] 317.262[1953 c.385 §9; repealed by 1983 c.162 §57] 317.265[Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57] 317.267Dividends received by corporation from certain other corporations 317.270[Amended by 1957 c.88 §1; repealed by 1983 c.162 §57] 317.273Dividend income received by domestic corporation from certain foreign corporations 317.275[Repealed by 1983 c.162 §57] 317.277[1977 c.506 §2; repealed by 1983 c.162 §57] 317.280[Amended by 1953 c.385 §9; 1955 c.584 §1; repealed by 1983 c.162 §57] 317.281[1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81] 317.283Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions 317.285[Amended by 1957 s.s. c.15 §9; 1971 c.724 §1; 1977 c.89 §1; 1981 c.613 §4; 1983 c.162 §29; renumbered 317.368] 317.286Nonrecognition of transactions with related foreign sales corporation 317.287[1961 c.608 §4; repealed by 1975 c.705 §12] 317.288[1983 c.162 §15; repealed by 1984 c.1 §18] 317.290[Amended by 1983 c.162 §30; renumbered 317.374] 317.292[1957 c.19 §2; repealed by 1983 c.162 §57] 317.295[Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57] 317.296[1983 c.162 §16; repealed by 1984 c.1 §18] 317.297[1957 s.s. c.15 §§11,12; 1959 c.92 §2; 1983 c.162 §36; renumbered 317.476] 317.298[1961 c.505 §§2,3; 1969 c.493 §95; 1979 c.580 §2; repealed by 1983 c.162 §57] 317.299[1969 c.600 §8; 1983 c.162 §34; renumbered 317.665] 317.300[Amended by 1953 c.385 §9; repealed by 1983 c.162 §57] 317.301Deferral of deduction for certain amounts deductible under federal law 317.303Deduction or adjustment for certain federal credits 317.304Addition for unused qualified business credits 317.305[1957 c.74 §2; repealed by 1983 c.162 §57] 317.307Reduction for charitable contribution deduction under federal law; subtraction 317.309Interest and dividends received from obligations of state or political subdivision 317.310Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting 317.311Application of section 243 of Tax Reform Act of 1986 317.312Federal depreciation expenses of certain health care service contractors 317.314Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income 317.319Capital Construction Fund; deferred income; nonqualified withdrawals 317.320[1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57] 317.322Addition of long term care insurance premiums if credit is claimed 317.325[1973 c.115 §5; repealed by 1983 c.162 §57] 317.326[1983 c.162 §21; repealed by 2001 c.509 §19] 317.327Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules 317.328[1979 c.414 §4; 1983 c.162 §31; renumbered 317.381] 317.329Basis for stock acquisition 317.330[1973 c.753 §5; repealed by 1979 c.414 §7] 317.333[1983 c.162 §22; repealed by 1987 c.293 §70] 317.335[1973 c.753 §6; repealed by 1979 c.414 §7] 317.339[1983 c.162 §23; repealed by 1984 c.1 §18] 317.342[1985 c.802 §49; repealed by 1997 c.839 §69] 317.344Net operating loss carryback and carryover 317.346Net operating loss subtraction allowed to agricultural sector business taxpayer 317.349Transaction treated as lease purchase under federal law 317.350[1959 c.631 §§4,5; repealed by 1983 c.162 §57] 317.351ORS 317.349 not applicable to finance leases 317.355[Repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)] 317.356Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis 317.360[Repealed by 1975 c.760 §3] 317.362Reversal of effect of gain or loss in case of timber, coal, domestic iron ore 317.363Expenses of marijuana-related trade or business 317.365[Repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)] 317.368[Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10] 317.370[Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)] 317.374Depletion 317.375[Repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)] 317.377[1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995] 317.379Exemption of income from exercise of Indian fishing rights 317.380[Repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)] 317.381[Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70] 317.383[1991 c.863 §35; repealed by 2009 c.33 §26] 317.386Energy conservation payments exempt 317.388Claim of right income repayment adjustment when credit is claimed 317.390[Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3) derived from 1959 c.156 §3; repealed by 1969 c.166 §8] 317.391Small city business development exemption 317.392[Formerly 317.098; repealed by 1993 c.475 §3] 317.394Qualifying film production labor rebates 317.395[Amended by 1957 c.607 §7; renumbered 317.504] 317.398Qualified production activities income 317.401Addition for federal prescription drug plan subsidies excluded for federal tax purposes 317.405[Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)] 317.410[Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)] 317.415[Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)] 317.420[Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)] 317.425[Repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)] 317.430[Repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)] 317.435[Repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)] 317.440[Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)] 317.445[Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)] 317.450[Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969 c.166 §8] 317.455[Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)] 317.460[Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)] 317.465[Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)] 317.470[Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)] 317.475[Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)] 317.476Net losses of prior years 317.478Pre-change and built-in losses 317.479Limitation on use of preacquisition losses to offset built-in gain 317.480[Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)] 317.485Loss carryforward after reorganization; construction 317.488Qualified donations and sales to educational institutions 317.491Contribution to charitable organization subject to disqualification order 317.504Date return considered filed or advance payment considered made 317.505[Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)] 317.510Requiring additional reports and information 317.514[1983 c.162 §37; repealed by 1984 c.1 §18] 317.515[Renumbered 317.845] 317.520[Repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)] 317.525[Repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)] 317.530[Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)] 317.535[Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)] 317.540[Repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)] 317.545[Repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)] 317.550[Repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)] 317.590[Amended by 1953 c.309 §2; 1955 c.35 §1; 1957 c.528 §4; renumbered 317.850] 317.605[Amended by 1953 c.331 §2; renumbered 314.210] 317.610[Renumbered 314.220] 317.615[Renumbered 314.230] 317.625Income from sources without the United States 317.635Domestic international sales corporation; exemption from minimum tax 317.650Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required 317.655Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts 317.660Allocation of net income where insurer has both in-state and out-of-state business 317.665Oregon net losses of insurer in prior years 317.667Tax treatment of captive insurers 317.705Definitions 317.710Corporation tax return requirements; application to insurers; rules 317.713Group losses as offset to income of subsidiary paying preferred dividends 317.715Tax return of corporation in affiliated group making consolidated federal return 317.716[2015 c.755 §2; repealed by 2018 c.101 §35] 317.717[2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35] 317.720Computation of taxable income; excess loss accounts 317.725Adjustments to prevent double taxation or deduction; rules 317.845[Formerly 317.515; repealed by 1985 c.761 §27] 317.850Disposition of revenue 317.853Disposition of revenue from tax imposed at increased rate; estimate 317.910[1959 c.356 §3; repealed by 1983 c.162 §57] 317.920Tax imposed on unrelated business income of certain exempt corporations 317.930Exceptions and limitations 317.940[1959 c.356 §5; repealed by 1983 c.162 §57] 317.950Assessment of deficiency 317.990[Repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)] 317.991Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans

Chapter 317 — Corporation Excise Tax

ORS 317.504 Date return considered filed or advance payment considered made

A return filed before the last day prescribed by law for the filing thereof shall be considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed shall be considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue.

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.