Chapter 316 Personal Income Tax

General Provisions

§ 316.002 Short title
§ 316.003 Goals
§ 316.007 Policy
§ 316.012 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
  more...

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
  more...

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 resident’s 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
  more...

Additional Credits

§ 316.147 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
§ 316.157 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

§ 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
  more...

Nonresident Reporting

§ 316.223 Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily

Estates and Trusts

§ 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
§ 316.282 Definitions related to trusts and estates
§ 316.287 “Fiduciary adjustment” defined
  more...

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
  more...

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
  more...

Modifications of Taxable Income

§ 316.680 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 child’s income included on parent’s federal return
§ 316.690 Foreign income taxes
  more...

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—Personal Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors316.­html (2017) (last ac­cessed Mar. 30, 2018).