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
§ 316.014 Determination of net operating loss, carryback and carryforward
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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
§ 316.095 Credit for sewage treatment works connection costs
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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 resident's 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
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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

§ 316.169 Circumstances in which person other than employer required to withhold tax
§ 316.198 Payment by electronic funds transfer
§ 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
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Professional Athletic Teams

§ 316.214 Withholding requirements for members of professional athletic teams
§ 316.213 Definitions for ORS 316.213 to 316.219
§ 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

§ 316.223 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

§ 316.369 Circumstances where one spouse relieved of joint return liability
§ 316.457 Department may require copy of federal return
§ 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
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Distribution of Revenue

§ 316.502 Distribution of revenue to General Fund

Payment of Estimated Taxes

§ 316.573 When individual not required to file declaration
§ 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
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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 child's income included on parent's federal return
§ 316.690 Foreign income taxes
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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
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Exemption for Certain Sales or Closures of Manufactured Dwelling Parks

§ 316.795 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
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Deferral of Reinvested Gain

§ 316.877 Declaration of intent to reinvest in qualified business interest, qualified investment fund or qualified business asset required for deferral of gain
§ 316.874 Deferral of gain from sale of capital asset
§ 316.876 Gain that may not be deferred under ORS 316.873 to 316.884
§ 316.871 Definitions for ORS 316.872
§ 316.872 Deferral of gain on sale of small business securities
§ 316.873 Definitions for ORS 316.873 to 316.884
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Penalties

§ 316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration
Source:
Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors316.­pdf (2007) (last ac­cessed Feb. 12, 2009). Currency Information