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Oregon Revised Statutes (Tax Chapters)

ORS § 317.455

[Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]

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In this chapter (40 sections)
  1. 317.383 · [1991 c.863 §35; repealed by 2009 c.33 §26]
  2. 317.386 · Energy conservation payments exempt
  3. 317.388 · Claim of right income repayment adjustment when credit is…
  4. 317.390 · [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3)…
  5. 317.391 · Small city business development exemption
  6. 317.392 · [Formerly 317.098; repealed by 1993 c.475 §3]
  7. 317.394 · Qualifying film production labor rebates
  8. 317.395 · [Amended by 1957 c.607 §7; renumbered 317.504]
  9. 317.398 · Qualified production activities income
  10. 317.401 · Addition for federal prescription drug plan subsidies…
  11. 317.405 · [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405…
  12. 317.410 · [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1;…
  13. 317.415 · [Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957…
  14. 317.420 · [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420…
  15. 317.425 · [Repealed by 1957 c.632 §1 (314.425 enacted in lieu of…
  16. 317.430 · [Repealed by 1957 c.632 §1 (314.430 enacted in lieu of…
  17. 317.435 · [Repealed by 1957 c.632 §1 (314.435 enacted in lieu of…
  18. 317.440 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of…
  19. 317.445 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of…
  20. 317.450 · [Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969…
  21. 317.455 · [Repealed by 1957 c.632 §1 (314.445 enacted in lieu of…
  22. 317.460 · [Repealed by 1957 c.632 §1 (subsections (1) and (2) of…
  23. 317.465 · [Repealed by 1957 c.632 §1 (314.455 enacted in lieu of…
  24. 317.470 · [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957…
  25. 317.475 · [Repealed by 1957 c.632 §1 (314.465 enacted in lieu of…
  26. 317.476 · Net losses of prior years
  27. 317.478 · Pre-change and built-in losses
  28. 317.479 · Limitation on use of preacquisition losses to offset built-in…
  29. 317.480 · [Repealed by 1957 c.632 §1 (314.470 enacted in lieu of…
  30. 317.485 · Loss carryforward after reorganization; construction
  31. 317.488 · [1999 c.358 §4; 2011 c.301 §4; repealed by 2025 c.36 §4]
  32. 317.491 · Contribution to charitable organization subject to…
  33. 317.493 · Addition of purchase price of purchased winning lottery ticket
  34. 317.504 · [Formerly 317.395; repealed by 2025 c.371 §9]
  35. 317.505 · [Repealed by 1957 c.632 §1 (314.805 enacted in lieu of…
  36. 317.510 · Requiring additional reports and information
  37. 317.514 · [1983 c.162 §37; repealed by 1984 c.1 §18]
  38. 317.515 · [Renumbered 317.845]
  39. 317.520 · [Repealed by 1957 c.632 §1 (314.820 enacted in lieu of…
  40. 317.525 · [Repealed by 1957 c.632 §1 (314.825 enacted in lieu of…
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