Chapter 317 Corporation Excise Tax

General Provisions

§ 317.005 Short title
§ 317.010 Definitions
§ 317.013 Adoption of parts of Internal Revenue Code and application of federal laws and regulations
§ 317.018 Statement of purpose
§ 317.019 Application of Payment-in-kind Tax Treatment Act of 1983
§ 317.025 Omission of previously enacted savings clauses from Oregon Revised Statutes
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Imposition of Tax

§ 317.056 Financial corporations
§ 317.057 Exemption of certain out-of-state financial institutions from tax
§ 317.061 Tax rate
§ 317.063 Tax rate imposed on certain long-term capital gain from farming
§ 317.067 Tax on homeowners association income
§ 317.070 Tax on centrally assessed, mercantile, manufacturing and business corporations
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Credits

Generally

§ 317.097 Lending institution loans for housing
§ 317.111 Weatherization loan interest
§ 317.112 Energy conservation loans to residential fuel oil customers or wood heating residents
§ 317.115 Alternative fuel vehicle fueling stations
§ 317.122 Insurers

Temporary Provisions Relating to Mile Based or Time Based Motor Vehicle Insurance Are Compiled As Notes Following Ors 317.122

Long Term Enterprise Zones

§ 317.124 Long term enterprise zone facilities
§ 317.125 Other tax credits limited
§ 317.127 Long Term Enterprise Zone Fund
§ 317.129 Tax payments of long term enterprise zone facilities credit claimants
§ 317.131 Distribution of funds to local governments

Farmworker Housing

§ 317.147 Farmworker housing loans

Education and Research

§ 317.151 Contributions of computers or scientific equipment for research to educational organizations
§ 317.152 Qualified research activities credit
§ 317.153 Qualified research activities
§ 317.154 Alternative qualified research activities credit

Dissolution of Taxpayer

§ 317.190 Effect on reporting income
§ 317.195 Effect on deductions allowed

Modifications to Taxable Income

§ 317.259 Modifications generally
§ 317.267 Dividends received by corporation from certain other corporations
§ 317.273 Dividend income received by domestic corporation from certain foreign corporations
§ 317.283 Nonrecognition of transactions with related domestic international sales corporation
§ 317.286 Nonrecognition of transactions with related foreign sales corporation
§ 317.303 Deduction or adjustment for certain federal credits
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Temporary Provisions Relating to Exemption for Certain Sales of Manufactured Dwelling Parks Are Compiled As Notes Following Ors 317.401

§ 317.476 Net losses of prior years
§ 317.478 Pre-change and built-in losses
§ 317.479 Limitation on use of preacquisition losses to offset built-in gain
§ 317.485 Loss carryforward after reorganization
§ 317.488 Qualified donations and sales to educational institutions

Returns and Payment of Tax

§ 317.504 Date return considered filed or advance payment considered made
§ 317.510 Requiring additional reports and information

Foreign Income; Domestic International Sales Corporations; Insurers

§ 317.625 Income from sources without the United States
§ 317.635 Domestic international sales corporation
§ 317.650 Insurers
§ 317.655 Taxable income of insurer
§ 317.660 Allocation of net income where insurer has both in-state and out-of-state business
§ 317.665 Oregon net losses of insurer in prior years

Unitary Tax

§ 317.705 Definitions
§ 317.710 Corporation tax return requirements
§ 317.713 Group losses as offset to income of subsidiary paying preferred dividends
§ 317.715 Tax return of corporation in affiliated group making consolidated federal return
§ 317.720 Computation of taxable income
§ 317.725 Adjustments to prevent double taxation or deduction

Disposition of Revenue

§ 317.850 Disposition of revenue

Unrelated Business Income of Certain Exempt Corporations

§ 317.920 Tax imposed on unrelated business income of certain exempt corporations
§ 317.930 Exceptions and limitations
§ 317.950 Assessment of deficiency

Penalties

§ 317.991 Civil penalty
Source:
Legislative Counsel Committee, CHAPTER 317—Corporation Excise Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­317.­html (2007) (last ac­cessed Feb. 12, 2009).