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Oregon Revised Statutes (Tax Chapters)

ORS § 314.723

[1999 c.90 §3; repealed by 2019 c.132 §11]

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In this chapter (40 sections)
  1. 314.671 · Qualifying investment contract; duration; remedies
  2. 314.673 · Rules; report to Legislative Assembly
  3. 314.674 · Apportionment of broadcasting sales
  4. 314.675 · Apportionment of net loss; net loss deduction; limitations
  5. 314.680 · [1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by…
  6. 314.682 · [1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]
  7. 314.684 · [1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]
  8. 314.686 · [1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
  9. 314.688 · [1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]
  10. 314.690 · [1989 c.792 §7; repealed by 2021 c.74 §4]
  11. 314.695 · Application of ORS 314.280 and 314.605 to 314.675
  12. 314.698 · Treatment of global intangible low-taxed income
  13. 314.705 · [1967 c.242 §2; repealed by 2015 c.480 §6]
  14. 314.710 · [1967 c.242 §7; 1969 c.493 §91; repealed by 2015 c.480 §6]
  15. 314.712 · Partnerships not subject to income tax; exceptions
  16. 314.714 · Character of partnership income; procedure if partner’s…
  17. 314.716 · Basis of partner’s interest; gain or loss on sale; election…
  18. 314.718 · Treatment of contributions to partnership
  19. 314.720 · Treatment of distributions from partnership
  20. 314.722 · Publicly traded partnerships taxed as corporations
  21. 314.723 · [1999 c.90 §3; repealed by 2019 c.132 §11]
  22. 314.724 · Information return; penalty; rules
  23. 314.725 · Privilege tax applicable to partnerships
  24. 314.726 · Application of ORS 314.724
  25. 314.727 · Disclosure of partnership items to partner
  26. 314.730 · [1989 c.625 §41; renumbered 314.761 in 2019]
  27. 314.731 · Definitions
  28. 314.732 · [1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019]
  29. 314.733 · Requirement to report adjustments from partnership-level…
  30. 314.734 · [1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered…
  31. 314.735 · Time limit for notice of deficiency
  32. 314.736 · [1989 c.625 §44; renumbered 314.764 in 2019]
  33. 314.737 · Time limit for claim for refund or credit
  34. 314.738 · [1989 c.625 §45; renumbered 314.765 in 2019]
  35. 314.739 · Obligation or right of partner to report changes in taxable…
  36. 314.740 · [1989 c.625 §46; 1997 c.839 §61; renumbered 314.766 in 2019]
  37. 314.742 · [1989 c.625 §47; 1997 c.839 §62; renumbered 314.767 in 2019]
  38. 314.744 · [1989 c.625 §48; renumbered 314.768 in 2019]
  39. 314.746 · [1989 c.625 §49; renumbered 314.769 in 2019]
  40. 314.748 · [1989 c.625 §50; repealed by 1997 c.839 §69]
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