OAR 150-316-0530
Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
As used in ORS 316.683(1), a "pool of assets" means funds that are managed by financial institutions acting in a fiduciary capacity for the benefit of trust beneficiaries. Financial institutions shall include, but not be limited to banks, savings associations, or credit unions. The pool of assets need not be incorporated as a regulated investment company in order to pay state exempt-interest dividends to its beneficiaries.
Amendment history
Renumbered from 150-316.683(1), REV 64-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0452 · Decedents’ Estate: Application for Discharge from…
- 150-316-0465 · Estimated Tax
- 150-316-0470 · Allocation of Joint Estimated Tax Payments
- 150-316-0475 · Estimated Tax: Farmer’s and Fisher’s
- 150-316-0480 · Estimated Tax: Application of Prior Year Overpayment…
- 150-316-0485 · Tax Used to Compute Underpayment of Estimated Tax
- 150-316-0487 · Estimated Tax: Underpayment Interest Not Imposed if…
- 150-316-0489 · Estimated Tax: Underpayment Interest Not Imposed If…
- 150-316-0491 · Estimated Tax: Partnership and S Corporation Income of…
- 150-316-0493 · Required Installments for Estimated Tax
- 150-316-0495 · Estimated Tax: Joint Return to Single or Separate Return
- 150-316-0497 · Estimated Tax: Single or Separate Returns to Joint Return
- 150-316-0505 · Oregon Lottery Winnings and Losses
- 150-316-0507 · Modification of Federal Taxable Income: Interest and…
- 150-316-0509 · U.S. Government Obligations
- 150-316-0511 · Addition for Original Issue Discount (OID)
- 150-316-0513 · Modification of Federal Taxable Income: Adding Interest…
- 150-316-0515 · Modification of Federal Taxable Income: Adding Federal…
- 150-316-0519 · Gain or Loss Upon the Sale of State and Municipal Bonds…
- 150-316-0525 · U.S. Government Interest in Retirement Accounts
- 150-316-0530 · Pool of Assets that Qualify to Pay State Exempt-Interest…
- 150-316-0535 · Federal Tax Deduction: Accrual Method of Accounting…
- 150-316-0537 · Adjustment of Federal Tax Liability
- 150-316-0545 · Election to Include Child’s Unearned Income — Addition…
- 150-316-0550 · Special Oregon Medical Subtraction
- 150-316-0555 · Modification of Federal Taxable Income: Itemized vs.…
- 150-316-0557 · Modification of Federal Taxable Income: Oregon Income…
- 150-316-0559 · Modification of Federal Taxable Income: Previously Taxed…
- 150-316-0565 · Basis of Depreciable Assets Moved into Oregon
- 150-316-0567 · Property Subject to Accelerated Cost Recovery System
- 150-316-0569 · Adjustment to Income for Basis Differences
- 150-316-0575 · Amount Specially Taxed Under Federal Law to Be Included…
- 150-316-0580 · Definition for Severely Disabled Exemption
- 150-316-0585 · Exemption for Blind and Severely Disabled
- 150-316-0590 · Substantiation for Permanently Severely Disabled
- 150-316-0595 · Exempt Income of Native Americans
- 150-316-0600 · Oregon Investment Advantage Apportionable Income…
- 150-316-0605 · Military Pay Subtraction
- 150-316-0607 · First-time Home Buyer Savings Account
- 150-316-0608 · First-time Home Buyer Savings Account – Cost-of-Living…