Chapter 316 Personal Income Tax
General Provisions
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Credits
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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
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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
Collection of Tax at Source of Payment
Generally
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Professional Athletic Teams
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
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
Returns; Payments; Refunds
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Distribution of Revenue
§ 316.502 | Distribution of revenue to General Fund |
Payment of Estimated Taxes
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Modifications of Taxable Income
Generally
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Additional Personal Exemption Credits
Exemptions
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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
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Deferral of Reinvested Gain
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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).
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