2017 ORS 314.061¹
Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 21, 23, 24, 26, 27 and 29 to 32, chapter 82, Oregon Laws 2010, apply to transactions or activities occurring on or after January 1, 2010, in tax years beginning on or after January 1, 2010.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and the Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2010, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.230 (Qualifications of persons representing taxpayer), 305.494 (When shareholder may represent corporation in tax court proceedings), 305.690 (Definitions for ORS 305.690 to 305.753), 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions), 307.147 (Senior services centers), 308A.450 (Definitions for ORS 308A.450 to 308A.465), 310.140 (Legislative findings), 310.630, 310.800 (Property tax work-off programs), 311.689 (Certification of continuing eligibility), 314.011 (Definitions), 315.004 (Definitions), 316.012 (Terms have same meaning as in federal laws), 316.013 (Determination of federal adjusted gross income), 317.010 (Definitions), 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.230 (Qualifications of persons representing taxpayer), 305.494 (When shareholder may represent corporation in tax court proceedings), 305.690 (Definitions for ORS 305.690 to 305.753), 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions), 307.147 (Senior services centers), 308A.450 (Definitions for ORS 308A.450 to 308A.465), 310.140 (Legislative findings), 310.630, 310.800 (Property tax work-off programs), 311.689 (Certification of continuing eligibility), 314.011 (Definitions), 315.004 (Definitions), 316.012 (Terms have same meaning as in federal laws), 316.013 (Determination of federal adjusted gross income), 317.010 (Definitions), 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.230 (Qualifications of persons representing taxpayer), 305.494 (When shareholder may represent corporation in tax court proceedings), 305.690 (Definitions for ORS 305.690 to 305.753), 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions), 307.147 (Senior services centers), 308A.450 (Definitions for ORS 308A.450 to 308A.465), 310.140 (Legislative findings), 310.630, 310.800 (Property tax work-off programs), 311.689 (Certification of continuing eligibility), 314.011 (Definitions), 315.004 (Definitions), 316.012 (Terms have same meaning as in federal laws), 316.013 (Determination of federal adjusted gross income), 317.010 (Definitions), 317.018 (Statement of purpose) and 317.097 (Lending institution loans for housing) by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, for a tax year beginning before January 1, 2010, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2010, and before January 1, 2011, is filed, whichever period expires later. [2010 c.82 §33]

Note: 314.061 (Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Legislative Counsel has substituted “chapter 82, Oregon Laws 2010,” for the words “this 2010 Act” in section 33, chapter 82, Oregon Laws 2010, compiled as 314.061 (Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)). Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication). The sections for which substitution otherwise would be made may be determined by referring to the 2011 Comparative Section Table located in Volume 20 of ORS.

Chapter 314

Law Review Cita­tions

9 WLJ 249 (1973); 5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 314, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.