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Oregon Revised Statutes (Tax Chapters)

ORS § 314.749

[1997 c.100 §6; renumbered 314.770 in 2019]

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In this chapter (40 sections)
  1. 314.723 · [1999 c.90 §3; repealed by 2019 c.132 §11]
  2. 314.724 · Information return; penalty; rules
  3. 314.725 · Privilege tax applicable to partnerships
  4. 314.726 · Application of ORS 314.724
  5. 314.727 · Disclosure of partnership items to partner
  6. 314.730 · [1989 c.625 §41; renumbered 314.761 in 2019]
  7. 314.731 · Definitions
  8. 314.732 · [1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019]
  9. 314.733 · Requirement to report adjustments from partnership-level…
  10. 314.734 · [1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered…
  11. 314.735 · Time limit for notice of deficiency
  12. 314.736 · [1989 c.625 §44; renumbered 314.764 in 2019]
  13. 314.737 · Time limit for claim for refund or credit
  14. 314.738 · [1989 c.625 §45; renumbered 314.765 in 2019]
  15. 314.739 · Obligation or right of partner to report changes in taxable…
  16. 314.740 · [1989 c.625 §46; 1997 c.839 §61; renumbered 314.766 in 2019]
  17. 314.742 · [1989 c.625 §47; 1997 c.839 §62; renumbered 314.767 in 2019]
  18. 314.744 · [1989 c.625 §48; renumbered 314.768 in 2019]
  19. 314.746 · [1989 c.625 §49; renumbered 314.769 in 2019]
  20. 314.748 · [1989 c.625 §50; repealed by 1997 c.839 §69]
  21. 314.749 · [1997 c.100 §6; renumbered 314.770 in 2019]
  22. 314.750 · [1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 in 2019]
  23. 314.752 · [1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534…
  24. 314.760 · [1989 c.625 §54; repealed by 2005 c.387 §8]
  25. 314.761 · “C corporation” and “S corporation” defined for this chapter…
  26. 314.762 · Taxation of S corporation; application of Internal Revenue…
  27. 314.763 · Taxation of shareholder’s income; computation; character of…
  28. 314.764 · Treatment of distributions by S corporation
  29. 314.765 · Employee fringe benefits; foreign income
  30. 314.766 · Tax on built-in gain
  31. 314.767 · Tax on excess net passive income
  32. 314.768 · S corporation or shareholder elections; rules
  33. 314.769 · Application of sections 1377 and 1379 of Internal Revenue Code
  34. 314.770 · Disclosure of S corporation items to shareholder
  35. 314.771 · Recapture of LIFO benefits
  36. 314.772 · Business tax credits; allowance to shareholders
  37. 314.775 · Definitions for ORS 314.775 to 314.784
  38. 314.778 · Composite returns of pass-through entities; election; effect…
  39. 314.781 · Withholding; required returns and statements; pass-through…
  40. 314.784 · Circumstances when pass-through entity withholding is not…
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