Chapter 314 Taxes Imposed Upon or Measured by Net Income

General Provisions

§ 314.011 Caution-flag-12 Definitions
§ 314.015 Soccer referees considered independent contractors
§ 314.021 Application of chapter
§ 314.023 Application to partners in domestic partnership and to surviving partners
§ 314.029 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax
§ 314.031 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-921) to corporate excise and income tax
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Source:
Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors314.­html (2015) (last ac­cessed Jul. 16, 2016).