2017 ORS 318.031¹
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law

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This section is amended
Effective June 2, 2018
Relating to taxation; creating new provisions; amending ORS 314.752 and 318.031; and prescribing an effective date.

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 315.104 (Reforestation), 315.141 (Biomass production or collection), 315.156 (Crop donation), 315.176 (Bovine manure production or collection), 315.204 (Dependent care assistance), 315.208 (Dependent care facilities), 315.213 (Contributions to Office of Child Care), 315.304 (Pollution control facilities), 315.326 (Renewable energy development contributions), 315.331 (Energy conservation projects), 315.336 (Transportation projects), 315.506 (New business facility in reservation enterprise zone or reservation partnership zone), 315.507 (Electronic commerce in designated enterprise zone), 315.523 (Employee training) and 315.533 (Qualified equity investments) (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; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22]

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/­ors/­ors318.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 318, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano318.­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.