General Provisions
Index
- ORS 316.NEW [Newly Enacted Section Not Yet Numbered]
- ORS 316.NEW [Newly Enacted Section Not Yet Numbered]
- ORS 316.002 Short Title
- ORS 316.003 Goals
- ORS 316.005 [Repealed]
- ORS 316.007 Policy
- ORS 316.010 [Repealed]
- ORS 316.012 Terms Have Same Meaning As In Federal Laws; Federal Law References
- ORS 316.013 Determination of Federal Adjusted Gross Income
- ORS 316.014 [Renumbered]
- ORS 316.015 [Repealed]
- ORS 316.016 [Repealed]
- ORS 316.017 [Repealed]
- ORS 316.018 Application of Payment-In-Kind Tax Treatment Act of 1983
- ORS 316.019 [Repealed]
- ORS 316.020 [Repealed]
- ORS 316.021 [Renumbered]
- ORS 316.022 General Definitions
- ORS 316.023 [Renumbered]
- ORS 316.024 Application of Federal Law to Determination of Taxable Income
- ORS 316.025 [Repealed]
- ORS 316.026 Charitable Contributions Or Activities Not to Be Used For Domicile Or Resident Status Determination
- ORS 316.027 "Resident" Defined
- ORS 316.028 Determination of Net Operating Loss, Carryback and Carryforward
- ORS 316.029 Disallowance of Subtraction For Amounts Included In Calculation of Net Operating Loss
- ORS 316.030 [Repealed]
- ORS 316.032 Department to Administer Law; Policy As to Federal Conflicts and Technical Corrections
- ORS 316.035 [Repealed]
- ORS 316.037 Imposition and Rate of Tax
- ORS 316.040 [Repealed]
- ORS 316.042 Amount of Tax Where Joint Return Used
- ORS 316.043 Tax Rates Allowed For Certain Qualifying Income; Conditions; Election
- ORS 316.044 Estimates By Legislative Revenue Officer; Reports; Adjustment of Rates
- ORS 316.045 Tax Rate Imposed On Certain Long-Term Capital Gain From Farming; Requirements
- ORS 316.047 Transitional Provision to Prevent Doubling Income Or Deductions
- ORS 316.048 Taxable Income of Resident
- ORS 316.049 [Renumbered]
- ORS 316.050 [Renumbered]
- ORS 316.051 [Renumbered]
- ORS 316.052 [Renumbered]
- ORS 316.053 [Renumbered]
- ORS 316.054 Social Security Benefits to Be Subtracted From Federal Taxable Income
- ORS 316.055 [Repealed]
- ORS 316.056 Interest Or Dividends On Obligations of State Or Public Bodies Subtracted From Federal Taxable Income
- ORS 316.057 [Renumbered]
- ORS 316.058 [Renumbered]
- ORS 316.059 [Renumbered]
- ORS 316.060 [Repealed]
- ORS 316.061 [Renumbered]
- ORS 316.062 [Renumbered]
- ORS 316.063 [Renumbered]
- ORS 316.064 [Renumbered]
- ORS 316.065 [Repealed]
- ORS 316.066 [Repealed]
- ORS 316.067 [Renumbered]
- ORS 316.068 [Renumbered]
- ORS 316.069 [Renumbered]
- ORS 316.070 [Repealed]
- ORS 316.071 [Renumbered]
- ORS 316.072 [Renumbered]
- ORS 316.073 [Repealed]
- ORS 316.074 [Repealed]
- ORS 316.075 [Repealed]
- ORS 316.076 [Repealed]
- ORS 316.077 [Renumbered]