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Oregon Revised Statutes (Tax Chapters)

ORS § 314.304

[1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]

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In this chapter (40 sections)
  1. 314.230 · [Formerly 317.615; repealed by 2005 c.94 §78]
  2. 314.250 · [1967 c.592 §18; 1987 c.293 §53; repealed by 1989 c.802 §8]
  3. 314.255 · Collection of taxes due after revocation of certification of…
  4. 314.256 · Lobbying expenditures; proxy tax; rules
  5. 314.257 · [1995 c.556 §46; repealed by 1997 c.839 §69]
  6. 314.258 · Withholding in certain conveyances of real estate; rules
  7. 314.260 · Taxation of real estate mortgage investment conduits
  8. 314.265 · [1997 c.839 §51; repealed by 2019 c.320 §5]
  9. 314.275 · [1957 c.544 §2; 1969 c.493 §84; 1983 c.162 §52; repealed by…
  10. 314.276 · Method of accounting
  11. 314.277 · [1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
  12. 314.280 · Allocation of income of financial institution or public…
  13. 314.285 · [1957 c.632 §5 (enacted in lieu of 316.210 and 317.185);…
  14. 314.287 · Costs allocable to inventory
  15. 314.290 · [1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556…
  16. 314.295 · Apportionment or allocation where two or more organizations,…
  17. 314.296 · [2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]
  18. 314.297 · Election for alternative determination of farm income;…
  19. 314.300 · Passive activity loss; determination; treatment; rules
  20. 314.302 · Interest on deferred tax liabilities with respect to…
  21. 314.304 · [1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]
  22. 314.306 · Income from discharge of indebtedness; bankruptcy; insolvency
  23. 314.307 · Definitions; reportable transactions
  24. 314.308 · Reportable transactions; rules
  25. 314.310 · Liability of transferee of taxpayer for taxes imposed on…
  26. 314.330 · Lien if grantor or other person determined to be owner of…
  27. 314.355 · Returns when tax year changed
  28. 314.360 · Information returns; penalties
  29. 314.362 · Filing return on magnetic media or other machine-readable…
  30. 314.363 · [1975 c.760 §2; repealed by 1984 c.1 §18]
  31. 314.364 · Authority of department to require filing of returns by…
  32. 314.365 · [1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961…
  33. 314.370 · Department requiring return or supplementary return
  34. 314.380 · Furnishing copy of federal or other state return or report;…
  35. 314.385 · Form of returns; time for filing; alternative filing formats;…
  36. 314.395 · Time for payment of tax; interest on delayed return
  37. 314.397 · Manner of payment
  38. 314.400 · Penalty for failure to file report or return or to pay tax…
  39. 314.401 · De minimis tax payment not required
  40. 314.402 · Understatement of net tax; penalty; cost-of-living…
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