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Oregon Revised Statutes (Tax Chapters)

ORS § 316.049

[1977 c.755 §2; renumbered 316.777]

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In this chapter (40 sections)
  1. 316.022 · General definitions
  2. 316.023 · [1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
  3. 316.024 · Application of federal law to determination of taxable income
  4. 316.025 · [1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and…
  5. 316.026 · Charitable contributions or activities not to be used for…
  6. 316.027 · “Resident” defined
  7. 316.028 · Determination of net operating loss, carryback and…
  8. 316.029 · Disallowance of subtraction for amounts included in…
  9. 316.030 · [1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and…
  10. 316.031 · Net operating loss subtraction allowed to taxpayer doing…
  11. 316.032 · Department to administer law; policy as to federal conflicts…
  12. 316.035 · [1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520…
  13. 316.037 · Imposition and rate of tax
  14. 316.040 · [1953 c.304 §7; repealed by 1969 c.493 §99]
  15. 316.042 · Amount of tax where joint return used
  16. 316.043 · Tax rates allowed for certain qualifying income; conditions;…
  17. 316.044 · Estimates by Legislative Revenue Officer; reports; adjustment…
  18. 316.045 · Tax rate imposed on certain long-term capital gain from…
  19. 316.047 · Transitional provision to prevent doubling income or…
  20. 316.048 · Taxable income of resident
  21. 316.049 · [1977 c.755 §2; renumbered 316.777]
  22. 316.050 · [1977 c.553 §2; renumbered 316.783]
  23. 316.051 · [1977 c.390 §2; renumbered 316.788]
  24. 316.052 · [1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
  25. 316.053 · [1977 c.390 §4; renumbered 316.799]
  26. 316.054 · Social Security benefits to be subtracted from federal…
  27. 316.055 · [1953 c.304 §8; 1953 c.552 §3; 1957 s.s
  28. 316.056 · Interest or dividends on obligations of state or public…
  29. 316.057 · [1977 c.872 §8; renumbered 316.806]
  30. 316.058 · [1977 c.872 §9; renumbered 316.812]
  31. 316.059 · [1977 c.872 §10; renumbered 316.818]
  32. 316.060 · [1953 c.304 §9; 1955 c.596 §1; part derived from 1955 c.596…
  33. 316.061 · [1979 c.887 §2; renumbered 316.824]
  34. 316.062 · [1969 c.493 §14; renumbered 316.048]
  35. 316.063 · [1979 c.887 §§3,4; renumbered 316.832]
  36. 316.064 · [1979 c.707 §2; renumbered 316.838]
  37. 316.065 · [1953 c.304 §10; repealed by 1959 c.593 §14 (referred and…
  38. 316.066 · [1973 c.753 §2; repealed by 1979 c.414 §7]
  39. 316.067 · [1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1;…
  40. 316.068 · [1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975…
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