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Oregon Revised Statutes (Tax Chapters)

ORS § 316.020

[1953 c.304 §4; repealed by 1969 c.493 §99]

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In this chapter (40 sections)
  1. 316.002 · Short title
  2. 316.003 · Goals
  3. 316.005 · [1953 c.304 §1; repealed by 1969 c.493 §99]
  4. 316.007 · Policy
  5. 316.010 · [1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
  6. 316.012 · Terms have same meaning as in federal laws; federal law…
  7. 316.013 · Determination of federal adjusted gross income
  8. 316.014 · [1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered…
  9. 316.015 · [1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1…
  10. 316.016 · [1973 c.119 §2; repealed by 1975 c.672 §8]
  11. 316.017 · [1969 c.493 §3a; repealed by 1969 c.493 §3b]
  12. 316.018 · Application of Payment-in-Kind Tax Treatment Act of 1983
  13. 316.019 · [1985 c.802 §46; repealed by 1997 c.839 §69]
  14. 316.020 · [1953 c.304 §4; repealed by 1969 c.493 §99]
  15. 316.021 · [1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]
  16. 316.022 · General definitions
  17. 316.023 · [1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
  18. 316.024 · Application of federal law to determination of taxable income
  19. 316.025 · [1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and…
  20. 316.026 · Charitable contributions or activities not to be used for…
  21. 316.027 · “Resident” defined
  22. 316.028 · Determination of net operating loss, carryback and…
  23. 316.029 · Disallowance of subtraction for amounts included in…
  24. 316.030 · [1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and…
  25. 316.031 · Net operating loss subtraction allowed to taxpayer doing…
  26. 316.032 · Department to administer law; policy as to federal conflicts…
  27. 316.035 · [1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520…
  28. 316.037 · Imposition and rate of tax
  29. 316.040 · [1953 c.304 §7; repealed by 1969 c.493 §99]
  30. 316.042 · Amount of tax where joint return used
  31. 316.043 · Tax rates allowed for certain qualifying income; conditions;…
  32. 316.044 · Estimates by Legislative Revenue Officer; reports; adjustment…
  33. 316.045 · Tax rate imposed on certain long-term capital gain from…
  34. 316.047 · Transitional provision to prevent doubling income or…
  35. 316.048 · Taxable income of resident
  36. 316.049 · [1977 c.755 §2; renumbered 316.777]
  37. 316.050 · [1977 c.553 §2; renumbered 316.783]
  38. 316.051 · [1977 c.390 §2; renumbered 316.788]
  39. 316.052 · [1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
  40. 316.053 · [1977 c.390 §4; renumbered 316.799]
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