Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS

Section 150-316-0005 - [Repealed]
Section 150-316-0006 - Application of Capital Losses and Capital Loss Carryforwards
Section 150-316.007 - Renumbered
Section 150-316.007-(A) - Renumbered
Section 150-316.007-(B) - Renumbered
Section 150-316-0007 - Policy - Application of Various Provisions of the Federal Internal Revenue Code
Section 150-316-0009 - Policy - Application of Various Provisions of Tax Law to Domestic Partners
Section 150-316.012 - Renumbered
Section 150-316.014 - Renumbered
Section 150-316-0015 - Adoption of Federal Law
Section 150-316-0020 - Tax Reform Act of 1984 Adjustments
Section 150-316.021 - Renumbered
Section 150-316-0025 - Definition: "Resident"
Section 150-316.027(1) - Renumbered
Section 150-316.027(1)(b) - Renumbered
Section 150-316-0027 - Status of Individuals in a Foreign Country
Section 150-316.028 - Renumbered
Section 150-316.032(2) - Renumbered
Section 150-316-0035 - [Repealed]
Section 150-316.037 - Renumbered
Section 150-316-0040 - Administrative and Judicial Interpretations
Section 150-316-0043 - Qualified Business Income Reduced Tax Rate (QBIRTR)
Section 150-316.045 - Renumbered
Section 150-316-0045 - Taxable Income of Nonresidents and Part-year Residents
Section 150-316.047-(A) - Renumbered
Section 150-316.048 - Renumbered
Section 150-316-0050 - Farm Capital Gain
Section 150-316.054 - Renumbered
Section 150-316-0055 - Transitional Provision to Prevent Doubling Income or Deductions
Section 150-316-0060 - Taxable Income of Resident
Section 150-316-0065 - Social Security and Railroad Retirement Benefits Eligible for Subtraction
Section 150-316-0070 - [Repealed]
Section 150-316-0075 - Repealed
Section 150-316.078 - Renumbered
Section 150-316.079 - Renumbered
Section 150-316-0080 - Credit for Income Taxes Paid to Another State
Section 150-316.082(1)-(A) - Renumbered
Section 150-316.082(1)-(B) - Renumbered
Section 150-316.082(2) - Renumbered
Section 150-316.082(3) - Renumbered
Section 150-316.082(4) - Renumbered
Section 150-316.082(6) - Renumbered
Section 150-316-0082 - Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
Section 150-316-0084 - [Effective until 7/9/2024] Credit for Income Taxes Paid to Another State - Computation
Section 150-316-0084 - [Effective 7/9/2024] Credit for Income Taxes Paid to Another State - Computation
Section 150-316-0086 - Credit for Income Taxes Paid to Other States - Proof Required and Procedure for Obtaining the Credit
Section 150-316.087 - Renumbered
Section 150-316-0088 - Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
Section 150-316-0090 - Credit for Duplicative State Taxation Relating to Different Years
Section 150-316.095 - Renumbered
Section 150-316.095(6) - Renumbered
Section 150-316.099 - Renumbered
Section 150-316-0100 - Repealed
Section 150-316.102 - Renumbered
Section 150-316-0105 - [Repealed]
Section 150-316-0107 - [Repealed]
Section 150-316.109 - Renumbered
Section 150-316-0115 - Disabled Child Exemption Credit
Section 150-316.116 - Renumbered
Section 150-316.117-(A) - Renumbered
Section 150-316.117-(B) - Renumbered
Section 150-316.119 - Renumbered
Section 150-316-0120 - Credit for Political Contributions
Section 150-316.122 - Renumbered
Section 150-316.124(2) - Renumbered
Section 150-316.124(4) - Renumbered
Section 150-316-0125 - Credit for the Gain on the Sale of a Residence Taxed by Another State
Section 150-316.127-(A) - Renumbered
Section 150-316.127-(B) - Renumbered
Section 150-316.127-(C) - Renumbered
Section 150-316.127-(D) - Renumbered
Section 150-316.127-(E) - Renumbered
Section 150-316.127-(F) - Renumbered
Section 150-316.127(1)(a) - Renumbered
Section 150-316.127(1)(a)-(A) - Renumbered
Section 150-316.127(3)(a) - Renumbered
Section 150-316.127-(9) - Renumbered
Section 150-316.127(10) - Renumbered
Section 150-316.130(2)(c)-(A) - Renumbered
Section 150-316.130(3) - Renumbered
Section 150-316-0130 - Credit for Installation of Alternative Energy Devices
Section 150-316.131(1) - Renumbered
Section 150-316-0135 - Proration of Income and Deductions for Nonresidents and Part-Year Residents
Section 150-316-0137 - [Repealed]
Section 150-316-0145 - Proration for Pass-through Entity Income of Part Year Oregon Residents
Section 150-316.148 - Renumbered
Section 150-316.149 - Renumbered
Section 150-316-0150 - Separate or Joint Federal Returns for Spouses in a Marriage
Section 150-316-0155 - Nonresident Partners: Guaranteed Payments
Section 150-316.153 - Renumbered
Section 150-316.157 - Renumbered
Section 150-316-0157 - Nonresident Partners: Other Methods of Allocation and Apportionment
Section 150-316.159 - Renumbered
Section 150-316.162(2)-(A) - Renumbered
Section 150-316.162(2)-(B) - Renumbered
Section 150-316.162(2)-(C) - Renumbered
Section 150-316.162(2)(j) - Renumbered
Section 150-316.162(3) - Renumbered
Section 150-316.164 - Renumbered
Section 150-316-0165 - Gross Income of Nonresidents; Personal Services
Section 150-316.167(1) - Renumbered
Section 150-316.167(2) - Renumbered
Section 150-316-0167 - Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
Section 150-316.168(1)-(A) - Renumbered
Section 150-316.168(2) - Renumbered
Section 150-316-0169 - Gross Income of Nonresidents; Apportionable Income
Section 150-316.171 - Renumbered
Section 150-316-0171 - Gross Income of Nonresidents; Other Income and Sale of Property
Section 150-316-0173 - Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
Section 150-316-0175 - Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
Section 150-316.177(1)-(A) - Renumbered
Section 150-316.177(1)-(B) - Renumbered
Section 150-316.177(2) - Renumbered
Section 150-316-0177 - [Repealed]
Section 150-316-0179 - Student Loan Interest Deduction - for Part-Year and Nonresidents
Section 150-316-0181 - [Repealed]
Section 150-316.182 - Renumbered
Section 150-316-0183 - Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
Section 150-316-0185 - Gross Income of Nonresidents: Waterway Workers
Section 150-316.187-(A) - Renumbered
Section 150-316.187-(B) - Renumbered
Section 150-316.189 - Renumbered
Section 150-316.189(6) - Renumbered
Section 150-316.191 - Renumbered
Section 150-316.193 - Renumbered
Section 150-316-0195 - Alimony Deduction - for Part-Year and Nonresidents
Section 150-316.196 - Renumbered
Section 150-316.197(1)(a)-(A) - Renumbered
Section 150-316.197(1)(a)-(B) - Renumbered
Section 150-316.197(1)(b) - Renumbered
Section 150-316.197(2) - Renumbered
Section 150-316-0197 - Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
Section 150-316.198 - Renumbered
Section 150-316.198-(A) - Renumbered
Section 150-316.202(1) - Renumbered
Section 150-316.202(2) - Renumbered
Section 150-316.202(3) - Renumbered
Section 150-316.202(4) - Renumbered
Section 150-316-0205 - Credit for Taxes Paid to State of Residence
Section 150-316.207 - Renumbered
Section 150-316.207(3)(a) - Renumbered
Section 150-316-0210 - Repealed
Section 150-316.212 - Renumbered
Section 150-316-0215 - Repealed
Section 150-316-0220 - [Repealed]
Section 150-316.223 - Renumbered
Section 150-316-0225 - Retirement Income Credit
Section 150-316-0230 - Subtraction for Previously Taxed Contributions
Section 150-316-0234 - "Withholding Statement" and "Exemption Certificate"
Section 150-316-0235 - Withholding: Basis of Amount Withheld
Section 150-316-0237 - Employees Exempt from Withholding
Section 150-316-0239 - Withholding on Fringe Benefits
Section 150-316-0241 - Independent Contractor Definition
Section 150-316-0243 - Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
Section 150-316-0250 - Bonding Requirements for Delinquent Withholding Employers
Section 150-316-0255 - Withholding by Employers
Section 150-316-0257 - Employer's Election of Method of Computing Withholding
Section 150-316-0265 - Withholding Payments: Cash Basis
Section 150-316-0267 - Additional Time to File Reports
Section 150-316.272 - Renumbered
Section 150-316-0275 - Treatment of Payroll Based Program Overpayments
Section 150-316.277 - Renumbered
Section 150-316-0280 - [Repealed]
Section 150-316.282 - Renumbered
Section 150-316.282(4) - Renumbered
Section 150-316-0282 - Exemptions for Military Personnel
Section 150-316-0284 - Penalty
Section 150-316.287 - Renumbered
Section 150-316-0290 - Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
Section 150-316-0295 - Credit for Tax Withheld
Section 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis
Section 150-316.298 - Renumbered
Section 150-316-0305 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Section 150-316.307 - Renumbered
Section 150-316-0307 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Section 150-316-0315 - Alternative Withholding Payment Method for Employers to Avoid Undue Burden
Section 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services
Section 150-316-0325 - Voluntary Withholding for Civil Service Annuitants
Section 150-316-0330 - Semiannual Reports and Payments
Section 150-316-0332 - Withholding: Payment Due Dates
Section 150-316-0334 - Withholding Tax Payment Requirements for Agricultural Employers
Section 150-316-0336 - Employee's Rights
Section 150-316-0345 - Requirement to use Electronic Funds Transfer
Section 150-316-0347 - Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
Section 150-316-0355 - Withholding: Payment and Reports
Section 150-316-0357 - Waiver of Termination Reports
Section 150-316-0359 - Withholding: Annual Report by Employer
Section 150-316-0361 - Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
Section 150-316.362(1)(c) - Renumbered
Section 150-316.362(2) - Renumbered
Section 150-316.368 - Renumbered
Section 150-316.369 - Renumbered
Section 150-316-0370 - Liability for Unpaid Withholdings
Section 150-316-0372 - Officer Liability: Joint Determination of Liability Conference
Section 150-316-0380 - Withholding Penalties
Section 150-316.382 - Renumbered
Section 150-316-0385 - Nonresident Alternate Filing
Section 150-316.387(1) - Renumbered
Section 150-316.387(4) - Renumbered
Section 150-316-0390 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
Section 150-316-0395 - Tax Treatment of Unincorporated Organization
Section 150-316-0400 - Resident and Nonresident Estates and Trusts
Section 150-316-0402 - Oregon Qualified Trust Tax Return
Section 150-316-0410 - Fiduciary Adjustment
Section 150-316-0415 - Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
Section 150-316-0420 - Taxable Income of Nonresident Estate or Trust
Section 150-316-0425 - Oregon Multiple Funeral Trust Tax Return
Section 150-316-0427 - Persons Required to Make Returns
Section 150-316-0435 - Petitioning Department to Equally Split Joint Liability
Section 150-316-0440 - Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
Section 150-316-0445 - Liability of Fiduciaries
Section 150-316-0450 - Decedent's Estate: Request for a Final Tax Determination
Section 150-316-0452 - Decedent' Estate: Application for Discharge from Personal Liability for Tax on Decedent's Income
Section 150-316.457 - Renumbered
Section 150-316-0460 - [Repealed]
Section 150-316-0465 - Estimated Tax
Section 150-316-0470 - Allocation of Joint Estimated Tax Payments
Section 150-316-0475 - Estimated Tax: Farmer's and Fisher's
Section 150-316-0480 - Estimated Tax: Application of Prior Year Overpayment (Refund)
Section 150-316-0485 - Tax Used to Compute Underpayment of Estimated Tax
Section 150-316-0487 - Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
Section 150-316-0489 - Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
Section 150-316-0491 - Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
Section 150-316-0493 - Required Installments for Estimated Tax
Section 150-316-0495 - Estimated Tax: Joint Return to Single or Separate Return
Section 150-316-0497 - Estimated Tax: Single or Separate Returns to Joint Return
Section 150-316-0505 - Oregon Lottery Winnings and Losses
Section 150-316-0507 - Modification of Federal Taxable Income: Interest and Dividends
Section 150-316-0509 - U.S. Government Obligations
Section 150-316-0511 - Addition for Original Issue Discount (OID)
Section 150-316-0513 - Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
Section 150-316-0515 - Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
Section 150-316-0517 - Repealed
Section 150-316-0519 - Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
Section 150-316-0525 - U.S. Government Interest in Retirement Accounts
Section 150-316-0530 - Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
Section 150-316-0535 - Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
Section 150-316-0537 - Adjustment of Federal Tax Liability
Section 150-316-0545 - Election to Include Child's Unearned Income - Addition Required
Section 150-316-0550 - Special Oregon Medical Subtraction
Section 150-316-0555 - Modification of Federal Taxable Income: Itemized vs. Standard Deduction
Section 150-316-0557 - Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
Section 150-316-0559 - Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
Section 150-316.563 - Renumbered
Section 150-316-0565 - Basis of Depreciable Assets Moved into Oregon
Section 150-316.567 - Renumbered
Section 150-316-0567 - Property Subject to Accelerated Cost Recovery System
Section 150-316-0569 - Adjustment to Income for Basis Differences
Section 150-316.573 - Renumbered
Section 150-316-0575 - Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
Section 150-316-0580 - Definition for Severely Disabled Exemption
Section 150-316.583 - Renumbered
Section 150-316-0585 - Exemption for Blind and Severely Disabled
Section 150-316.587(1) - Renumbered
Section 150-316.587(5)(b) - Renumbered
Section 150-316.587(5)(c) - Renumbered
Section 150-316.587(5)(d) - Renumbered
Section 150-316.587(8)-(A) - Renumbered
Section 150-316.587(8)-(B) - Renumbered
Section 150-316.587(8)-(C) - Renumbered
Section 150-316-0590 - Substantiation for Permanently Severely Disabled
Section 150-316-0595 - Exempt Income of Native Americans
Section 150-316-0600 - Oregon Investment Advantage Apportionable Income Exemption
Section 150-316-0605 - Military Pay Subtraction
Section 150-316-0607 - First-time Home Buyer Savings Account
Section 150-316-0610 - Road Construction Worker's Travel Expenses
Section 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses
Section 150-316-0620 - [Repealed]
Section 150-316-0625 - (Miscellaneous) Valuation of Forest Land or ''Farm Use'' Land for Oregon Inheritance Tax Purposes
Section 150-316-0630 - Scholarship Awards used for Housing Expenses
Section 150-316-0635 - Subtraction for Land Contributed to Educational Institutions
Section 150-316-0640 - [Repealed]
Section 150-316-0645 - [Repealed]
Section 150-316-0650 - Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
Section 150-316-0652 - Frivolous Return Penalty
Section 150-316.680-(A) - Renumbered
Section 150-316.680-(B) - Renumbered
Section 150-316.680(1)(a) - Renumbered
Section 150-316.680(1)(c)-(A) - Repealed
Section 150-316.680(1)(c)-(B) - Repealed
Section 150-316.680(2)(a) - Renumbered
Section 150-316.680(2)(b) - Renumbered
Section 150-316.680(2)(c) - Renumbered
Section 150-316.680(2)(i) - Renumbered
Section 150-316.680(5) - Renumbered
Section 150-316.681 - Renumbered
Section 150-316.683(1) - Renumbered
Section 150-316.685(1) - Renumbered
Section 150-316.685(2) - Renumbered
Section 150-316.687 - Renumbered
Section 150-316.693 - Renumbered
Section 150-316.695(1) - Renumbered
Section 150-316.695(1)(c)-(A) - Renumbered
Section 150-316.695(2) - Renumbered
Section 150-316.707(1)-(A) - Renumbered
Section 150-316.707(1)-(B)(1) - Renumbered
Section 150-316-0710 - Renumbered
Section 150-316.707(1)-(C) - Renumbered
Section 150-316.737 - Renumbered
Section 150-316.752 - Renumbered
Section 150-316.758 - Renumbered
Section 150-316.771 - Renumbered
Section 150-316.777 - Renumbered
Section 150-316.778 - Renumbered
Section 150-316.789 - Repealed
Section 150-316.791 - Repealed
Section 150-316.792 - Renumbered
Section 150-316.806 - Renumbered
Section 150-316.818 - Renumbered
Section 150-316.832(2) - Renumbered
Section 150-316.844 - Renumbered
Section 150-316.846 - Renumbered
Section 150-316.852 - Renumbered
Section 150-316.856 - Renumbered
Section 150-316.863 - Renumbered
Section 150-316.992 - Renumbered
Section 150-316.992(5) - Renumbered