Oregon Law
Law as of Jan 1, 2026
Chapter contents
318.010Short title; Department of Revenue to administer chapter 318.020Imposition of tax 318.030[1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)] 318.031Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law 318.040Exempt corporations 318.044[1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57] 318.046[1957 s.s. c.15 §§16,17; 1959 c.92 §3; repealed by 1983 c.162 §57] 318.048[1965 c.178 §6; repealed by 1983 c.162 §57] 318.050[1955 c.334 §6; repealed by 1977 c.866 §9] 318.060Rules and regulations; personnel 318.070Disposition of revenue 318.074Disposition of revenue from tax imposed at increased rate; estimate 318.080[1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)] 318.085[1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)] 318.090[1981 c.778 §38; repealed by 2003 c.46 §45] 318.100[1983 c.162 §49; repealed by 1995 c.79 §172] 318.102[1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)] 318.104[1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)] 318.106ORS 317.151 as part of chapter 318.110[1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)] 318.130ORS 317.329 as part of chapter 318.160[1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)] 318.170[1987 c.591 §17; repealed by 1997 c.170 §33] 318.175[1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]

Chapter 318 — Corporation Income Tax

ORS 318.085 [1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]

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2026-01-01

2025 Oregon Revised Statutes — official online source