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Oregon Revised Statutes (Tax Chapters)

ORS § 316.830

[1953 c.304 §105; repealed by 1969 c.493 §99]

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In this chapter (40 sections)
  1. 316.798 · Subtraction for contributions; exemption for earnings;…
  2. 316.799 · [Formerly 316.053; repealed by 1987 c.293 §70]
  3. 316.800 · Limits phased out based on income applicable to subtraction…
  4. 316.801 · Addition for certain amounts withdrawn; penalty; exceptions
  5. 316.802 · [1969 c.493 §71; renumbered 316.970]
  6. 316.803 · Obligations of financial institution; provision of…
  7. 316.805 · [1953 c.304 §100; repealed by 1969 c.493 §99]
  8. 316.806 · [Formerly 316.057; renumbered 316.811 in 2025]
  9. 316.807 · Taxpayer to maintain records
  10. 316.808 · Rules; financial institutions not subject to obligations…
  11. 316.810 · [1953 c.304 §101; repealed by 1969 c.493 §99]
  12. 316.811 · Definitions for ORS 316.811 to 316.818
  13. 316.812 · Certain traveling expenses
  14. 316.815 · [1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]
  15. 316.818 · Proof of expenses
  16. 316.820 · [1953 c.304 §103; 1963 c.627 §19 (referred and rejected);…
  17. 316.821 · Federal election to deduct sales taxes; addition for state…
  18. 316.824 · Definitions for ORS 316.824 and 316.832
  19. 316.825 · [1953 c.304 §104; repealed by 1969 c.493 §99]
  20. 316.827 · [1957 s.s
  21. 316.830 · [1953 c.304 §105; repealed by 1969 c.493 §99]
  22. 316.832 · Travel expenses for loggers
  23. 316.834 · [1991 c.863 §33; repealed by 2009 c.33 §23]
  24. 316.835 · [1953 c.304 §106; repealed by 1969 c.493 §99]
  25. 316.836 · Qualified production activities income
  26. 316.837 · Addition for federal prescription drug plan subsidies…
  27. 316.838 · Art object donation
  28. 316.840 · [1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99]
  29. 316.844 · Special computation of gain or loss where farm use value used
  30. 316.845 · Exception to ORS 316.844
  31. 316.846 · Scholarship awards used for housing expenses
  32. 316.847 · National service educational award
  33. 316.848 · Individual development accounts
  34. 316.849 · [Formerly 316.145; repealed by 1993 c.475 §3]
  35. 316.850 · Personal casualty loss
  36. 316.852 · [1999 c.358 §2; 2011 c.301 §3; repealed by 2025 c.36 §4]
  37. 316.853 · Addition for amount deducted as deemed repatriation
  38. 316.854 · [Formerly 316.150; 1985 c.802 §16a; repealed by 1987 c.293…
  39. 316.855 · [1953 c.304 §108; 1963 c.305 §1; repealed by 1969 c.493 §99]
  40. 316.856 · Severance pay; rules
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