Chapter 316 Income Tax

General Provisions

§ 316.002 Short title
§ 316.003 Goals
§ 316.007 Policy
§ 316.012 Caution-flag-12 Terms have same meaning as in federal laws
§ 316.013 Determination of federal adjusted gross income
§ 316.018 Application of Payment-in-Kind Tax Treatment Act of 1983
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Credits

§ 316.078 Tax credit for dependent care expenses necessary for employment
§ 316.079 Credit for certain disabilities
§ 316.082 Credit for taxes paid another state
§ 316.085 Personal exemption credit
§ 316.087 Credit for the elderly or permanently and totally disabled
§ 316.099 Credit for early intervention services for child with disability
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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

§ 316.117 Proration between Oregon income and other income for nonresidents, part-year residents and trusts
§ 316.118 Pro rata share of S corporation income of nonresident shareholder
§ 316.119 Proration of part-year residents income between Oregon income and other income
§ 316.122 Separate or joint determination of income for spouses in a marriage
§ 316.124 Determination of adjusted gross income of nonresident partner
§ 316.127 Income of nonresident from Oregon sources
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Additional Credits

Costs in Lieu of Nursing Home Care

§ 316.147 Caution-flag-12 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

§ 316.157 Caution-flag-12 Credit for retirement income
§ 316.158 Effect upon ORS 316.157 of determination of invalidity
§ 316.159 Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency

Collection of Tax At Source of Payment

Generally

§ 316.162 Definitions for ORS 316.162 to 316.221
§ 316.164 When surety bond or letter of credit required of employer
§ 316.167 Withholding of tax required
§ 316.168 Employer required to file combined quarterly tax report
§ 316.169 Circumstances in which person other than employer required to withhold tax
§ 316.171 Application of tax and report to administration of tax laws
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Professional Athletic Teams

§ 316.213 Definitions for ORS 316.213 to 316.219
§ 316.214 Withholding requirements for members of professional athletic teams
§ 316.218 Annual report of compensation paid to professional athletic team members
§ 316.219 Rules

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

§ 316.267 Application of chapter to estates and certain trusts
§ 316.272 Computation and payment on estate or trust
§ 316.277 Associations taxable as corporations exempt from chapter
§ 316.279 Treatment of business trusts and business trusts income

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

§ 316.302 Nonresident estate or trust defined
§ 316.307 Income of nonresident estate or trust
§ 316.312 Determination of Oregon share of income
§ 316.317 Credit to beneficiary for accumulation distribution

Returns; Payments; Refunds

§ 316.362 Persons required to make returns
§ 316.363 Returns
§ 316.364 Flesch Reading Ease Score form instructions
§ 316.367 Joint return by spouses in a marriage
§ 316.368 When joint return liability divided
§ 316.369 Circumstances where one spouse relieved of joint return liability
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Distribution of Revenue

§ 316.502 Distribution of revenue to General Fund

Payment of Estimated Taxes

§ 316.557 Definition of estimated tax
§ 316.559 Application of ORS 316.557 to 316.589 to estates and trusts
§ 316.563 When declaration of estimated tax required
§ 316.567 Joint declaration of spouses in a marriage
§ 316.569 When declaration required of nonresident
§ 316.573 When individual not required to file declaration
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Modifications of Taxable Income

Generally

§ 316.680 Caution-flag-12 Modification of taxable income
§ 316.681 Interest or dividends to benefit self-employed or individual retirement accounts
§ 316.683 State exempt-interest dividends
§ 316.685 Federal income tax deductions
§ 316.687 Amount in excess of standard deduction for child, if childs income included on parents federal return
§ 316.690 Foreign income taxes
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Additional Personal Exemption Credits

§ 316.752 Definitions for ORS 316.752 to 316.771
§ 316.758 Additional personal exemption credit for persons with severe disabilities
§ 316.765 Additional personal exemption credit for spouse of person with severe disability
§ 316.771 Proof of status for exemption credit

Exemptions

§ 316.777 Income derived from sources within federally recognized Indian country exempt from tax
§ 316.778 Small city business development exemption
§ 316.783 Amounts received for condemnation of Indian tribal lands
§ 316.785 Income derived from exercise of Indian fishing rights
§ 316.787 Payments to Japanese and Aleuts under Civil Liberties Act of 1988
§ 316.792 Military pay

(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

§ 316.806 Definitions for ORS 316.806 to 316.818
§ 316.812 Certain traveling expenses
§ 316.818 Proof of expenses
§ 316.821 Federal election to deduct sales taxes
§ 316.824 Definitions for ORS 316.824 and 316.832
§ 316.832 Travel expenses for loggers
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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—Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors316.­html (2015) (last ac­cessed Jul. 16, 2016).