Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS

  1. § 150-316-0005 - [Repealed]
  2. § 150-316-0006 - Application of Capital Losses and Capital Loss Carryforwards
  3. § 150-316.007 - Renumbered
  4. § 150-316.007-(A) - Renumbered
  5. § 150-316.007-(B) - Renumbered
  6. § 150-316-0007 - Policy - Application of Various Provisions of the Federal Internal Revenue Code
  7. § 150-316-0009 - Policy - Application of Various Provisions of Tax Law to Domestic Partners
  8. § 150-316.012 - Renumbered
  9. § 150-316.014 - Renumbered
  10. § 150-316-0015 - Adoption of Federal Law
  11. § 150-316-0020 - Tax Reform Act of 1984 Adjustments
  12. § 150-316.021 - Renumbered
  13. § 150-316-0025 - Definition: "Resident"
  14. § 150-316.027(1) - Renumbered
  15. § 150-316.027(1)(b) - Renumbered
  16. § 150-316-0027 - Status of Individuals in a Foreign Country
  17. § 150-316.028 - Renumbered
  18. § 150-316.032(2) - Renumbered
  19. § 150-316-0035 - [Repealed]
  20. § 150-316.037 - Renumbered
  21. § 150-316-0040 - Administrative and Judicial Interpretations
  22. § 150-316-0043 - Qualified Business Income Reduced Tax Rate (QBIRTR)
  23. § 150-316.045 - Renumbered
  24. § 150-316-0045 - Taxable Income of Nonresidents and Part-year Residents
  25. § 150-316.047-(A) - Renumbered
  26. § 150-316.048 - Renumbered
  27. § 150-316-0050 - Farm Capital Gain
  28. § 150-316.054 - Renumbered
  29. § 150-316-0055 - Transitional Provision to Prevent Doubling Income or Deductions
  30. § 150-316-0060 - Taxable Income of Resident
  31. § 150-316-0065 - Social Security and Railroad Retirement Benefits Eligible for Subtraction
  32. § 150-316-0070 - [Repealed]
  33. § 150-316-0075 - Repealed
  34. § 150-316.078 - Renumbered
  35. § 150-316.079 - Renumbered
  36. § 150-316-0080 - Credit for Income Taxes Paid to Another State
  37. § 150-316.082(1)-(A) - Renumbered
  38. § 150-316.082(1)-(B) - Renumbered
  39. § 150-316.082(2) - Renumbered
  40. § 150-316.082(3) - Renumbered
  41. § 150-316.082(4) - Renumbered
  42. § 150-316.082(6) - Renumbered
  43. § 150-316-0082 - Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
  44. § 150-316-0084 - Credit for Income Taxes Paid to Another State - Computation
  45. § 150-316-0086 - Credit for Income Taxes Paid to Other States - Proof Required and Procedure for Obtaining the Credit
  46. § 150-316.087 - Renumbered
  47. § 150-316-0088 - Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
  48. § 150-316-0090 - Credit for Duplicative State Taxation Relating to Different Years
  49. § 150-316.095 - Renumbered
  50. § 150-316.095(6) - Renumbered
  51. § 150-316.099 - Renumbered
  52. § 150-316-0100 - Repealed
  53. § 150-316.102 - Renumbered
  54. § 150-316-0105 - [Repealed]
  55. § 150-316-0107 - [Repealed]
  56. § 150-316.109 - Renumbered
  57. § 150-316-0115 - Disabled Child Exemption Credit
  58. § 150-316.116 - Renumbered
  59. § 150-316.117-(A) - Renumbered
  60. § 150-316.117-(B) - Renumbered
  61. § 150-316.119 - Renumbered
  62. § 150-316-0120 - Credit for Political Contributions
  63. § 150-316.122 - Renumbered
  64. § 150-316.124(2) - Renumbered
  65. § 150-316.124(4) - Renumbered
  66. § 150-316-0125 - Credit for the Gain on the Sale of a Residence Taxed by Another State
  67. § 150-316.127-(A) - Renumbered
  68. § 150-316.127-(B) - Renumbered
  69. § 150-316.127-(C) - Renumbered
  70. § 150-316.127-(D) - Renumbered
  71. § 150-316.127-(E) - Renumbered
  72. § 150-316.127-(F) - Renumbered
  73. § 150-316.127(1)(a) - Renumbered
  74. § 150-316.127(1)(a)-(A) - Renumbered
  75. § 150-316.127(3)(a) - Renumbered
  76. § 150-316.127-(9) - Renumbered
  77. § 150-316.127(10) - Renumbered
  78. § 150-316.130(2)(c)-(A) - Renumbered
  79. § 150-316.130(3) - Renumbered
  80. § 150-316-0130 - Credit for Installation of Alternative Energy Devices
  81. § 150-316.131(1) - Renumbered
  82. § 150-316-0135 - Proration of Income and Deductions for Nonresidents and Part-Year Residents
  83. § 150-316-0137 - [Repealed]
  84. § 150-316-0145 - Proration for Pass-through Entity Income of Part Year Oregon Residents
  85. § 150-316.148 - Renumbered
  86. § 150-316.149 - Renumbered
  87. § 150-316-0150 - Separate or Joint Federal Returns for Spouses in a Marriage
  88. § 150-316-0155 - Nonresident Partners: Guaranteed Payments
  89. § 150-316.153 - Renumbered
  90. § 150-316.157 - Renumbered
  91. § 150-316-0157 - Nonresident Partners: Other Methods of Allocation and Apportionment
  92. § 150-316.159 - Renumbered
  93. § 150-316.162(2)-(A) - Renumbered
  94. § 150-316.162(2)-(B) - Renumbered
  95. § 150-316.162(2)-(C) - Renumbered
  96. § 150-316.162(2)(j) - Renumbered
  97. § 150-316.162(3) - Renumbered
  98. § 150-316.164 - Renumbered
  99. § 150-316-0165 - Gross Income of Nonresidents; Personal Services
  100. § 150-316.167(1) - Renumbered
  101. § 150-316.167(2) - Renumbered
  102. § 150-316-0167 - Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
  103. § 150-316.168(1)-(A) - Renumbered
  104. § 150-316.168(2) - Renumbered
  105. § 150-316-0169 - Gross Income of Nonresidents; Apportionable Income
  106. § 150-316.171 - Renumbered
  107. § 150-316-0171 - Gross Income of Nonresidents; Other Income and Sale of Property
  108. § 150-316-0173 - Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
  109. § 150-316-0175 - Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
  110. § 150-316.177(1)-(A) - Renumbered
  111. § 150-316.177(1)-(B) - Renumbered
  112. § 150-316.177(2) - Renumbered
  113. § 150-316-0177 - [Repealed]
  114. § 150-316-0179 - Student Loan Interest Deduction - for Part-Year and Nonresidents
  115. § 150-316-0181 - [Repealed]
  116. § 150-316.182 - Renumbered
  117. § 150-316-0183 - Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
  118. § 150-316-0185 - Gross Income of Nonresidents: Waterway Workers
  119. § 150-316.187-(A) - Renumbered
  120. § 150-316.187-(B) - Renumbered
  121. § 150-316.189 - Renumbered
  122. § 150-316.189(6) - Renumbered
  123. § 150-316.191 - Renumbered
  124. § 150-316.193 - Renumbered
  125. § 150-316-0195 - Alimony Deduction - for Part-Year and Nonresidents
  126. § 150-316.196 - Renumbered
  127. § 150-316.197(1)(a)-(A) - Renumbered
  128. § 150-316.197(1)(a)-(B) - Renumbered
  129. § 150-316.197(1)(b) - Renumbered
  130. § 150-316.197(2) - Renumbered
  131. § 150-316-0197 - Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
  132. § 150-316.198 - Renumbered
  133. § 150-316.198-(A) - Renumbered
  134. § 150-316.202(1) - Renumbered
  135. § 150-316.202(2) - Renumbered
  136. § 150-316.202(3) - Renumbered
  137. § 150-316.202(4) - Renumbered
  138. § 150-316-0205 - Credit for Taxes Paid to State of Residence
  139. § 150-316.207 - Renumbered
  140. § 150-316.207(3)(a) - Renumbered
  141. § 150-316-0210 - Repealed
  142. § 150-316.212 - Renumbered
  143. § 150-316-0215 - Repealed
  144. § 150-316-0220 - [Repealed]
  145. § 150-316.223 - Renumbered
  146. § 150-316-0225 - Retirement Income Credit
  147. § 150-316-0230 - Subtraction for Previously Taxed Contributions
  148. § 150-316-0234 - "Withholding Statement" and "Exemption Certificate"
  149. § 150-316-0235 - Withholding: Basis of Amount Withheld
  150. § 150-316-0237 - Employees Exempt from Withholding
  151. § 150-316-0239 - Withholding on Fringe Benefits
  152. § 150-316-0241 - Independent Contractor Definition
  153. § 150-316-0243 - Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
  154. § 150-316-0250 - Bonding Requirements for Delinquent Withholding Employers
  155. § 150-316-0255 - Withholding by Employers
  156. § 150-316-0257 - Employer's Election of Method of Computing Withholding
  157. § 150-316-0265 - Withholding Payments: Cash Basis
  158. § 150-316-0267 - Additional Time to File Reports
  159. § 150-316.272 - Renumbered
  160. § 150-316-0275 - Treatment of Payroll Based Program Overpayments
  161. § 150-316.277 - Renumbered
  162. § 150-316-0280 - [Repealed]
  163. § 150-316.282 - Renumbered
  164. § 150-316.282(4) - Renumbered
  165. § 150-316-0282 - Exemptions for Military Personnel
  166. § 150-316-0284 - Penalty
  167. § 150-316.287 - Renumbered
  168. § 150-316-0290 - Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
  169. § 150-316-0295 - Credit for Tax Withheld
  170. § 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis
  171. § 150-316.298 - Renumbered
  172. § 150-316-0305 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  173. § 150-316.307 - Renumbered
  174. § 150-316-0307 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  175. § 150-316-0315 - Alternative Withholding Payment Method for Employers to Avoid Undue Burden
  176. § 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services
  177. § 150-316-0325 - Voluntary Withholding for Civil Service Annuitants
  178. § 150-316-0330 - Semiannual Reports and Payments
  179. § 150-316-0332 - Withholding: Payment Due Dates
  180. § 150-316-0334 - Withholding Tax Payment Requirements for Agricultural Employers
  181. § 150-316-0336 - Employee's Rights
  182. § 150-316-0345 - Requirement to use Electronic Funds Transfer
  183. § 150-316-0347 - Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
  184. § 150-316-0355 - Withholding: Payment and Reports
  185. § 150-316-0357 - Waiver of Termination Reports
  186. § 150-316-0359 - Withholding: Annual Report by Employer
  187. § 150-316-0361 - Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
  188. § 150-316.362(1)(c) - Renumbered
  189. § 150-316.362(2) - Renumbered
  190. § 150-316.368 - Renumbered
  191. § 150-316.369 - Renumbered
  192. § 150-316-0370 - Liability for Unpaid Withholdings
  193. § 150-316-0372 - Officer Liability: Joint Determination of Liability Conference
  194. § 150-316-0380 - Withholding Penalties
  195. § 150-316.382 - Renumbered
  196. § 150-316-0385 - Nonresident Alternate Filing
  197. § 150-316.387(1) - Renumbered
  198. § 150-316.387(4) - Renumbered
  199. § 150-316-0390 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
  200. § 150-316-0395 - Tax Treatment of Unincorporated Organization
  201. § 150-316-0400 - Resident and Nonresident Estates and Trusts
  202. § 150-316-0402 - Oregon Qualified Trust Tax Return
  203. § 150-316-0410 - Fiduciary Adjustment
  204. § 150-316-0415 - Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
  205. § 150-316-0420 - Taxable Income of Nonresident Estate or Trust
  206. § 150-316-0425 - Oregon Multiple Funeral Trust Tax Return
  207. § 150-316-0427 - Persons Required to Make Returns
  208. § 150-316-0435 - Petitioning Department to Equally Split Joint Liability
  209. § 150-316-0440 - Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
  210. § 150-316-0445 - Liability of Fiduciaries
  211. § 150-316-0450 - Decedent's Estate: Request for a Final Tax Determination
  212. § 150-316-0452 - Decedent' Estate: Application for Discharge from Personal Liability for Tax on Decedent's Income
  213. § 150-316.457 - Renumbered
  214. § 150-316-0460 - [Repealed]
  215. § 150-316-0465 - Estimated Tax
  216. § 150-316-0470 - Allocation of Joint Estimated Tax Payments
  217. § 150-316-0475 - Estimated Tax: Farmer's and Fisher's
  218. § 150-316-0480 - Estimated Tax: Application of Prior Year Overpayment (Refund)
  219. § 150-316-0485 - Tax Used to Compute Underpayment of Estimated Tax
  220. § 150-316-0487 - Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
  221. § 150-316-0489 - Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
  222. § 150-316-0491 - Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
  223. § 150-316-0493 - Required Installments for Estimated Tax
  224. § 150-316-0495 - Estimated Tax: Joint Return to Single or Separate Return
  225. § 150-316-0497 - Estimated Tax: Single or Separate Returns to Joint Return
  226. § 150-316-0505 - Oregon Lottery Winnings and Losses
  227. § 150-316-0507 - Modification of Federal Taxable Income: Interest and Dividends
  228. § 150-316-0509 - U.S. Government Obligations
  229. § 150-316-0511 - Addition for Original Issue Discount (OID)
  230. § 150-316-0513 - Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
  231. § 150-316-0515 - Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
  232. § 150-316-0517 - Repealed
  233. § 150-316-0519 - Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
  234. § 150-316-0525 - U.S. Government Interest in Retirement Accounts
  235. § 150-316-0530 - Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
  236. § 150-316-0535 - Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
  237. § 150-316-0537 - Adjustment of Federal Tax Liability
  238. § 150-316-0545 - Election to Include Child's Unearned Income - Addition Required
  239. § 150-316-0550 - Special Oregon Medical Subtraction
  240. § 150-316-0555 - Modification of Federal Taxable Income: Itemized vs. Standard Deduction
  241. § 150-316-0557 - Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
  242. § 150-316-0559 - Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
  243. § 150-316.563 - Renumbered
  244. § 150-316-0565 - Basis of Depreciable Assets Moved into Oregon
  245. § 150-316.567 - Renumbered
  246. § 150-316-0567 - Property Subject to Accelerated Cost Recovery System
  247. § 150-316-0569 - Adjustment to Income for Basis Differences
  248. § 150-316.573 - Renumbered
  249. § 150-316-0575 - Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
  250. § 150-316-0580 - Definition for Severely Disabled Exemption
  251. § 150-316.583 - Renumbered
  252. § 150-316-0585 - Exemption for Blind and Severely Disabled
  253. § 150-316.587(1) - Renumbered
  254. § 150-316.587(5)(b) - Renumbered
  255. § 150-316.587(5)(c) - Renumbered
  256. § 150-316.587(5)(d) - Renumbered
  257. § 150-316.587(8)-(A) - Renumbered
  258. § 150-316.587(8)-(B) - Renumbered
  259. § 150-316.587(8)-(C) - Renumbered
  260. § 150-316-0590 - Substantiation for Permanently Severely Disabled
  261. § 150-316-0595 - Exempt Income of Native Americans
  262. § 150-316-0600 - Oregon Investment Advantage Apportionable Income Exemption
  263. § 150-316-0605 - Military Pay Subtraction
  264. § 150-316-0607 - First-time Home Buyer Savings Account
  265. § 150-316-0610 - Road Construction Worker's Travel Expenses
  266. § 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses
  267. § 150-316-0620 - [Repealed]
  268. § 150-316-0625 - (Miscellaneous) Valuation of Forest Land or ''Farm Use'' Land for Oregon Inheritance Tax Purposes
  269. § 150-316-0630 - Scholarship Awards used for Housing Expenses
  270. § 150-316-0635 - Subtraction for Land Contributed to Educational Institutions
  271. § 150-316-0640 - [Repealed]
  272. § 150-316-0645 - [Repealed]
  273. § 150-316-0650 - Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
  274. § 150-316-0652 - Frivolous Return Penalty
  275. § 150-316.680-(A) - Renumbered
  276. § 150-316.680-(B) - Renumbered
  277. § 150-316.680(1)(a) - Renumbered
  278. § 150-316.680(1)(c)-(A) - Repealed
  279. § 150-316.680(1)(c)-(B) - Repealed
  280. § 150-316.680(2)(a) - Renumbered
  281. § 150-316.680(2)(b) - Renumbered
  282. § 150-316.680(2)(c) - Renumbered
  283. § 150-316.680(2)(i) - Renumbered
  284. § 150-316.680(5) - Renumbered
  285. § 150-316.681 - Renumbered
  286. § 150-316.683(1) - Renumbered
  287. § 150-316.685(1) - Renumbered
  288. § 150-316.685(2) - Renumbered
  289. § 150-316.687 - Renumbered
  290. § 150-316.693 - Renumbered
  291. § 150-316.695(1) - Renumbered
  292. § 150-316.695(1)(c)-(A) - Renumbered
  293. § 150-316.695(2) - Renumbered
  294. § 150-316.707(1)-(A) - Renumbered
  295. § 150-316.707(1)-(B)(1) - Renumbered
  296. § 150-316-0710 - Renumbered
  297. § 150-316.707(1)-(C) - Renumbered
  298. § 150-316.737 - Renumbered
  299. § 150-316.752 - Renumbered
  300. § 150-316.758 - Renumbered
  301. § 150-316.771 - Renumbered
  302. § 150-316.777 - Renumbered
  303. § 150-316.778 - Renumbered
  304. § 150-316.789 - Repealed
  305. § 150-316.791 - Repealed
  306. § 150-316.792 - Renumbered
  307. § 150-316.806 - Renumbered
  308. § 150-316.818 - Renumbered
  309. § 150-316.832(2) - Renumbered
  310. § 150-316.844 - Renumbered
  311. § 150-316.846 - Renumbered
  312. § 150-316.852 - Renumbered
  313. § 150-316.856 - Renumbered
  314. § 150-316.863 - Renumbered
  315. § 150-316.992 - Renumbered
  316. § 150-316.992(5) - Renumbered

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