Chapter 317 Corporation Excise Tax

General Provisions

§ 317.005 Short title
§ 317.010 Caution-flag-12 Definitions
§ 317.013 Adoption of parts of Internal Revenue Code and application of federal laws and regulations
§ 317.018 Statement of purpose
§ 317.019 Application of Payment-in-kind Tax Treatment Act of 1983
§ 317.025 Omission of previously enacted savings clauses from Oregon Revised Statutes
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Imposition of Tax

§ 317.061 Tax rate
§ 317.063 Tax rate imposed on certain long-term capital gain from farming
§ 317.067 Tax on homeowners association income
§ 317.070 Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
§ 317.080 Exempt corporations
§ 317.090 Minimum tax
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Credits

§ 317.097 Caution-flag-12 Lending institution loans for housing
§ 317.111 Weatherization loan interest
§ 317.112 Energy conservation loans to residential fuel oil customers or wood heating residents
§ 317.122 Insurers
§ 317.124 Long term enterprise zone facilities
§ 317.125 Other tax credits limited
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Dissolution of Taxpayer

§ 317.190 Effect on reporting income
§ 317.195 Effect on deductions allowed

Modifications to Taxable Income

§ 317.259 Modifications generally
§ 317.267 Caution-flag-12 Dividends received by corporation from certain other corporations
§ 317.273 Dividend income received by domestic corporation from certain foreign corporations
§ 317.283 Nonrecognition of transactions with related domestic international sales corporation
§ 317.286 Nonrecognition of transactions with related foreign sales corporation
§ 317.301 Deferral of deduction for certain amounts deductible under federal law
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Returns and Payment of Tax

§ 317.504 Date return considered filed or advance payment considered made
§ 317.510 Requiring additional reports and information
Source:
Legislative Counsel Committee, CHAPTER 317—Corporation Excise Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors317.­html (2017) (last ac­cessed Mar. 30, 2018).