ORS 318.031¹
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law

It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 (Power to release real property from certain tax liens) and 305.150 (Closing agreements), ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 285C.309 (Income tax credit for new business facility in reservation enterprise zone), 315.104 (Reforestation), 315.134 (Fish habitat improvement), 315.141 (Biomass production or collection), 315.156 (Crop donation), 315.204 (Dependent care assistance), 315.208 (Dependent care facilities), 315.213 (Child Care Division contributions), 315.254 (Youth apprenticeship sponsorship), 315.304 (Pollution control facilities), 315.507 (Electronic commerce in designated enterprise zone), 315.511 (Advanced telecommunications facilities) and 315.604 (Bone marrow donor expense) (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8]

Note: The amendments to 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) by section 4, chapter 883, Oregon Laws 2007, become operative January 2, 2028. See section 10, chapter 883, Oregon Laws 2007. The text that is operative on and after January 2, 2028, is set forth for the user’s convenience.

318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law). It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 (Power to release real property from certain tax liens) and 305.150 (Closing agreements), ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 285C.309 (Income tax credit for new business facility in reservation enterprise zone), 315.134 (Fish habitat improvement), 315.141 (Biomass production or collection), 315.156 (Crop donation), 315.204 (Dependent care assistance), 315.208 (Dependent care facilities), 315.213 (Child Care Division contributions), 315.254 (Youth apprenticeship sponsorship), 315.304 (Pollution control facilities), 315.507 (Electronic commerce in designated enterprise zone), 315.511 (Advanced telecommunications facilities) and 315.604 (Bone marrow donor expense) (all only to the extent applicable to a corporation) and ORS chapter 317.

Chapter 318

Notes of Decisions

Providing services to customers after the sale is more than merely "soliciting orders," and as a result, plaintiff was subject to Oregon's corpora­tion income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff'd, 266 Or 309, 511 P2d 837 (1973)

Congress could impose a brief moratorium on collec­tion of taxes from "insured depositories" to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)

1 Legislative Counsel Committee, CHAPTER 318—Corporation Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors318.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 318, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­318ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information