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Oregon Revised Statutes (Tax Chapters)

ORS § 314.175

[1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]

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In this chapter (40 sections)
  1. 314.072 · [Repealed by 1953 c.310 §3]
  2. 314.074 · [Repealed by 1953 c.310 §3]
  3. 314.075 · Evading requirements of law prohibited
  4. 314.078 · Determination of tax credit amounts
  5. 314.080 · Venue on failure to comply with law
  6. 314.085 · Taxable year; rules
  7. 314.088 · [2005 c.519 §2; repealed by 2011 c.83 §9]
  8. 314.091 · Abeyance of tax during periods of active duty military service
  9. 314.105 · Definitions for ORS 314.105 to 314.135
  10. 314.110 · [1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6]
  11. 314.115 · Adjustment to correct effect of certain errors; use limited
  12. 314.120 · [1953 c.702 §2; repealed by 1971 c.248 §6]
  13. 314.125 · When adjustment may be made
  14. 314.130 · [1953 c.702 §3; repealed by 1971 c.248 §6]
  15. 314.135 · Computation; method of adjustment; credit or setoff limited;…
  16. 314.140 · Adjustment of returns of related taxpayers after reallocation…
  17. 314.155 · [1965 c.178 §8; 1969 c.493 §79; repealed by 1983 c.162 §57]
  18. 314.160 · [1965 c.178 §9; 1969 c.493 §80; repealed by 1983 c.162 §57]
  19. 314.165 · [1965 c.178 §10; 1969 c.493 §81; repealed by 1983 c.162 §57]
  20. 314.170 · [1965 c.178 §11; repealed by 1969 c.493 §98]
  21. 314.175 · [1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]
  22. 314.210 · [Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]
  23. 314.220 · [Formerly 317.610; repealed by 2005 c.94 §78]
  24. 314.230 · [Formerly 317.615; repealed by 2005 c.94 §78]
  25. 314.250 · [1967 c.592 §18; 1987 c.293 §53; repealed by 1989 c.802 §8]
  26. 314.255 · Collection of taxes due after revocation of certification of…
  27. 314.256 · Lobbying expenditures; proxy tax; rules
  28. 314.257 · [1995 c.556 §46; repealed by 1997 c.839 §69]
  29. 314.258 · Withholding in certain conveyances of real estate; rules
  30. 314.260 · Taxation of real estate mortgage investment conduits
  31. 314.265 · [1997 c.839 §51; repealed by 2019 c.320 §5]
  32. 314.275 · [1957 c.544 §2; 1969 c.493 §84; 1983 c.162 §52; repealed by…
  33. 314.276 · Method of accounting
  34. 314.277 · [1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
  35. 314.280 · Allocation of income of financial institution or public…
  36. 314.285 · [1957 c.632 §5 (enacted in lieu of 316.210 and 317.185);…
  37. 314.287 · Costs allocable to inventory
  38. 314.290 · [1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556…
  39. 314.295 · Apportionment or allocation where two or more organizations,…
  40. 314.296 · [2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]
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