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Oregon Revised Statutes (Tax Chapters)

ORS § 314.875

[1995 c.780 §2; repealed by 1999 c.532 §3]

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In this chapter (40 sections)
  1. 314.746 · [1989 c.625 §49; renumbered 314.769 in 2019]
  2. 314.748 · [1989 c.625 §50; repealed by 1997 c.839 §69]
  3. 314.749 · [1997 c.100 §6; renumbered 314.770 in 2019]
  4. 314.750 · [1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 in 2019]
  5. 314.752 · [1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534…
  6. 314.760 · [1989 c.625 §54; repealed by 2005 c.387 §8]
  7. 314.761 · “C corporation” and “S corporation” defined for this chapter…
  8. 314.762 · Taxation of S corporation; application of Internal Revenue…
  9. 314.763 · Taxation of shareholder’s income; computation; character of…
  10. 314.764 · Treatment of distributions by S corporation
  11. 314.765 · Employee fringe benefits; foreign income
  12. 314.766 · Tax on built-in gain
  13. 314.767 · Tax on excess net passive income
  14. 314.768 · S corporation or shareholder elections; rules
  15. 314.769 · Application of sections 1377 and 1379 of Internal Revenue Code
  16. 314.770 · Disclosure of S corporation items to shareholder
  17. 314.771 · Recapture of LIFO benefits
  18. 314.772 · Business tax credits; allowance to shareholders
  19. 314.775 · Definitions for ORS 314.775 to 314.784
  20. 314.778 · Composite returns of pass-through entities; election; effect…
  21. 314.781 · Withholding; required returns and statements; pass-through…
  22. 314.784 · Circumstances when pass-through entity withholding is not…
  23. 314.805 · Department to administer and enforce laws; enforcement…
  24. 314.810 · Administering oaths and taking acknowledgments
  25. 314.815 · Rules and regulations
  26. 314.820 · [1957 c.632 §31 (enacted in lieu of 316.725 and 317.520);…
  27. 314.825 · [1957 c.632 §32 (enacted in lieu of 316.730 and 317.525);…
  28. 314.830 · [1957 c.632 §33 (enacted in lieu of 316.735 and 317.530);…
  29. 314.835 · Divulging particulars of returns and reports prohibited
  30. 314.840 · Disclosure of information; persons to whom information may be…
  31. 314.843 · Reporting of information to consumer reporting agency; rules
  32. 314.845 · Certificate of department as evidence
  33. 314.850 · Statistics
  34. 314.855 · Rewards for information
  35. 314.860 · [1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by…
  36. 314.865 · Use of certain information for private benefit prohibited
  37. 314.870 · Time for performing certain acts postponed by reason of…
  38. 314.875 · [1995 c.780 §2; repealed by 1999 c.532 §3]
  39. 314.990 · [Repealed by 1953 c.310 §3]
  40. 314.991 · Penalties
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