Chapter 316 Personal Income Tax

General Provisions

§ 316.002		Short title
§ 316.003		Goals
§ 316.007		Policy
§ 316.012		Terms have same meaning as in federal laws
§ 316.013		Determination of federal adjusted gross income
§ 316.018		Application of Payment-in-Kind Tax Treatment Act of 1983
§ 316.022		General definitions
§ 316.024		Application of federal law to determination of taxable income

Credits

§ 316.078		Tax credit for dependent care expenses necessary for employment
§ 316.079		Credit for certain disabilities
§ 316.082		Credit for taxes paid another state
§ 316.085		Personal exemption credit
§ 316.087		Credit for the elderly or permanently and totally disabled
§ 316.099		Credit for early intervention services for child with disability
§ 316.102		Credit for political contributions
§ 316.109		Credit for tax by another jurisdiction on sale of residential property

(Temporary Provisions Relating To Tax Credit For Manufactured Dwelling Park Closures Are Compiled As Notes Following Ors 316.116)

Taxation Of Nonresidents

§ 316.117		Proration between Oregon income and other income for nonresidents, part-year residents and trusts
§ 316.118		Pro rata share of S corporation income of nonresident shareholder
§ 316.119		Proration of part-year residents income between Oregon income and other income
§ 316.122		Separate or joint determination of income for husband and wife
§ 316.124		Determination of adjusted gross income of nonresident partner
§ 316.127		Income of nonresident from Oregon sources
§ 316.130		Determination of taxable income of full-year nonresident
§ 316.131		Credit allowed to nonresident for taxes paid to state of residence

Additional Credits

(Costs In Lieu Of Nursing Home Care)

§ 316.147		Definitions for ORS 316.147 to 316.149
§ 316.148		Credit for expenses in lieu of nursing home care
§ 316.149		Evidence of eligibility for credit

(Retirement Income)

§ 316.157		Credit for retirement income
§ 316.158		Effect upon ORS 316.157 of determination of invalidity
§ 316.159		Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency

Collection Of Tax At Source Of Payment

(Generally)

§ 316.162		Definitions for ORS 316.162 to 316.221
§ 316.164		When surety bond or letter of credit required of employer
§ 316.167		Withholding of tax required
§ 316.168		Employer required to file combined quarterly tax report
§ 316.169		Circumstances in which person other than employer required to withhold tax
§ 316.171		Application of tax and report to administration of tax laws
§ 316.172		Tax withholding tables to be prepared by department
§ 316.177		Reliance on withholding statement

(Professional Athletic Teams)

§ 316.213		Definitions for ORS 316.213 to 316.219
§ 316.214		Withholding requirements for members of professional athletic teams
§ 316.218		Annual report of compensation paid to professional athletic team members
§ 316.219		Rules

(Qualifying Film Productions)

§ 316.220		Alternative withholding requirements for qualifying film production compensation
§ 316.221		Disposition of withheld amounts

Nonresident Reporting

Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily

Estates And Trusts

(Generally)

§ 316.267		Application of chapter to estates and certain trusts
§ 316.272		Computation and payment on estate or trust
§ 316.277		Associations taxable as corporations exempt from chapter
§ 316.279		Treatment of business trusts and business trusts income

(Resident Estates And Trusts)

§ 316.282		Definitions related to trusts and estates
§ 316.287		Fiduciary adjustment defined
§ 316.292		Credit for taxes paid another state
§ 316.298		Accumulation distribution credit

(Nonresident Estates And Trusts)

§ 316.302		Nonresident estate or trust defined
§ 316.307		Income of nonresident estate or trust
§ 316.312		Determination of Oregon share of income
§ 316.317		Credit to beneficiary for accumulation distribution

Returns; Payments; Refunds

§ 316.362		Persons required to make returns
§ 316.363		Returns
§ 316.364		Flesch Reading Ease Score form instructions
§ 316.367		Joint return by husband and wife
§ 316.368		When joint return liability divided
§ 316.369		Circumstances where one spouse relieved of joint return liability
§ 316.372		Minor to file return
§ 316.377		Individual under disability

Distribution Of Revenue

Distribution of revenue to General Fund

Payment Of Estimated Taxes

§ 316.557		Definition of estimated tax
§ 316.559		Application of ORS 316.557 to 316.589 to estates and trusts
§ 316.563		When declaration of estimated tax required
§ 316.567		Joint declaration of husband and wife
§ 316.569		When declaration required of nonresident
§ 316.573		When individual not required to file declaration
§ 316.577		Date of filing declaration
§ 316.579		Amount of estimated tax to be paid with declaration

Modifications Of Taxable Income

(Generally)

§ 316.680		Modification of taxable income
§ 316.681		Interest or dividends to benefit self-employed or individual retirement accounts
§ 316.683		State exempt-interest dividends
§ 316.685		Federal income tax deductions
§ 316.687		Amount in excess of standard deduction for child, if childs income included on parents federal return
§ 316.690		Foreign income taxes
§ 316.695		Additional modifications of taxable income
§ 316.697		Fiduciary adjustment

(Additional Personal Exemption Credits)

§ 316.752		Definitions for ORS 316.752 to 316.771
§ 316.758		Additional personal exemption credit for persons with severe disabilities
§ 316.765		Additional personal exemption credit for spouse of person with severe disability
§ 316.771		Proof of status for exemption credit

(Exemptions)

§ 316.777		Income derived from sources within federally recognized Indian country exempt from tax
§ 316.778		Small city business development exemption
§ 316.783		Amounts received for condemnation of Indian tribal lands
§ 316.785		Income derived from exercise of Indian fishing rights
§ 316.787		Payments to Japanese and Aleuts under Civil Liberties Act of 1988
§ 316.789		Persian Gulf Desert Shield active military service
§ 316.791		Compensation for active duty military service

(Exemption For Certain Sales Or Closures Of Manufactured Dwelling Parks)

Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement

(Additional Modifications Of Taxable Income)

§ 316.806		Definitions for ORS 316.806 to 316.818
§ 316.812		Certain traveling expenses
§ 316.818		Proof of expenses
§ 316.821		Federal election to deduct sales taxes
§ 316.824		Definitions for ORS 316.824 and 316.832
§ 316.832		Travel expenses for loggers
§ 316.836		Qualified production activities income
§ 316.837		Addition for federal prescription drug plan subsidies excluded for federal tax purposes

Penalties

Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration