Oregon Revised Statutes (Tax Chapters)
ORS § 314.363
[1975 c.760 §2; repealed by 1984 c.1 §18]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 314.276 · Method of accounting
- 314.277 · [1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56]
- 314.280 · Allocation of income of financial institution or public…
- 314.285 · [1957 c.632 §5 (enacted in lieu of 316.210 and 317.185);…
- 314.287 · Costs allocable to inventory
- 314.290 · [1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556…
- 314.295 · Apportionment or allocation where two or more organizations,…
- 314.296 · [2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]
- 314.297 · Election for alternative determination of farm income;…
- 314.300 · Passive activity loss; determination; treatment; rules
- 314.302 · Interest on deferred tax liabilities with respect to…
- 314.304 · [1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]
- 314.306 · Income from discharge of indebtedness; bankruptcy; insolvency
- 314.307 · Definitions; reportable transactions
- 314.308 · Reportable transactions; rules
- 314.310 · Liability of transferee of taxpayer for taxes imposed on…
- 314.330 · Lien if grantor or other person determined to be owner of…
- 314.355 · Returns when tax year changed
- 314.360 · Information returns; penalties
- 314.362 · Filing return on magnetic media or other machine-readable…
- 314.363 · [1975 c.760 §2; repealed by 1984 c.1 §18]
- 314.364 · Authority of department to require filing of returns by…
- 314.365 · [1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961…
- 314.370 · Department requiring return or supplementary return
- 314.380 · Furnishing copy of federal or other state return or report;…
- 314.385 · Form of returns; time for filing; alternative filing formats;…
- 314.395 · Time for payment of tax; interest on delayed return
- 314.397 · Manner of payment
- 314.400 · Penalty for failure to file report or return or to pay tax…
- 314.401 · De minimis tax payment not required
- 314.402 · Understatement of net tax; penalty; cost-of-living…
- 314.403 · Listed transaction understatement; penalty
- 314.404 · Penalty for failure to report reportable transaction
- 314.405 · [1957 c.632 §13 (enacted in lieu of 316.605 and 317.405);…
- 314.406 · Penalty for promotion of abusive tax shelter
- 314.407 · Assessment of taxes owing but not submitted with return; time…
- 314.410 · Time limit for notice of deficiency; circumstances when claim…
- 314.412 · Issuing of notice of deficiency attributable to involuntary…
- 314.415 · Refunds; interest; credits
- 314.417 · Unpaid tax or withholding lien at time of assessment