ORS Chapter 316 - Oregon Statutes

Chapter 316 — PersonalIncome Tax

 

2009 EDITION

 

PERSONALINCOME TAX

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

316.002     Shorttitle

 

316.003     Goals

 

316.007     Policy

 

316.012     Termshave same meaning as in federal laws; federal law references

 

316.013     Determinationof federal adjusted gross income

 

316.014     Determinationof net operating loss, carryback and carryforward

 

316.018     Applicationof Payment-in-Kind Tax Treatment Act of 1983

 

316.022     Generaldefinitions

 

316.024     Applicationof federal law to determination of taxable income

 

316.027     “Resident”defined

 

316.032     Departmentto administer law; policy as to federal conflicts and technical corrections

 

316.037     Impositionand rate of tax

 

316.042     Amountof tax where joint return used

 

316.045     Taxrate imposed on certain long-term capital gain from farming; requirements

 

316.047     Transitionalprovision to prevent doubling income or deductions

 

316.048     Taxableincome of resident

 

316.054     SocialSecurity benefits to be subtracted from federal taxable income

 

316.056     Interestor dividends on obligations of state or public bodies subtracted from federaltaxable income

 

316.074     Exemptionfor service in Vietnam on missing status

 

316.076     Deductionfor physician in medically disadvantaged area

 

CREDITS

 

316.078     Taxcredit for dependent care expenses necessary for employment

 

316.079     Creditfor certain disabilities

 

316.082     Creditfor taxes paid another state; rules

 

316.085     Personalexemption credit

 

316.087     Creditfor the elderly or permanently and totally disabled

 

316.095     Creditfor sewage treatment works connection costs

 

316.099     Creditfor early intervention services for child with disability; rules of State Boardof Education

 

316.102     Creditfor political contributions

 

316.109     Creditfor tax by another jurisdiction on sale of residential property; rules

 

316.116     Creditfor alternative energy device or alternative fuel vehicle

 

(Temporaryprovisions relating to tax credit for manufactured dwelling park closures arecompiled as notes following ORS 316.116)

 

TAXATIONOF NONRESIDENTS

 

316.117     Prorationbetween Oregon income and other income for nonresidents, part-year residentsand trusts

 

316.118     Prorata share of S corporation income of nonresident shareholder

 

316.119     Prorationof part-year resident’s income between Oregon income and other income;alternative proration for pass-through entity items

 

316.122     Separateor joint determination of income for husband and wife

 

316.124     Determinationof adjusted gross income of nonresident partner

 

316.127     Incomeof nonresident from Oregon sources

 

316.130     Determinationof taxable income of full-year nonresident

 

316.131     Creditallowed to nonresident for taxes paid to state of residence; exception

 

ADDITIONALCREDITS

 

(Costsin Lieu of Nursing Home Care)

 

316.147     Definitionsfor ORS 316.147 to 316.149

 

316.148     Creditfor expenses in lieu of nursing home care; limitation

 

316.149     Evidenceof eligibility for credit

 

(RetirementIncome)

 

316.157     Creditfor retirement income

 

316.158     Effectupon ORS 316.157 of determination of invalidity; severability

 

316.159     Subtractionfor certain retirement distributions contributed to retirement plan duringperiod of nonresidency; substantiation rules

 

COLLECTIONOF TAX AT SOURCE OF PAYMENT

 

(Generally)

 

316.162     Definitionsfor ORS 316.162 to 316.221

 

316.164     Whensurety bond or letter of credit required of employer; enforcement

 

316.167     Withholdingof tax required; elective provisions for agricultural employees; liability ofsupplier of funds to employer for taxes

 

316.168     Employerrequired to file combined quarterly tax report

 

316.169     Circumstancesin which person other than employer required to withhold tax

 

316.171     Applicationof tax and report to administration of tax laws

 

316.172     Taxwithholding tables to be prepared by department

 

316.177     Relianceon withholding statement; penalty for statement without reasonable basis

 

316.182     Exemptioncertificate

 

316.187     Amountwithheld is in payment of employee’s tax

 

316.189     Withholdingof state income taxes from certain periodic payments

 

316.191     Withholdingtaxes at time and in manner other than required by federal law; rules

 

316.193     Withholdingof state income taxes from federal retired pay for members of uniformedservices

 

316.194     Withholdingfrom lottery prize payments; rules

 

316.196     Withholdingof state income taxes from federal retirement pay for civil service annuitant

 

316.197     Paymentto department by employer; interest on delinquent payments

 

316.198     Paymentby electronic funds transfer; phase-in; rules

 

316.202     Reportsby employer; waiver; penalty for failure to report; rules

 

316.207     Liabilityfor tax; warrant for collection; conference; appeal

 

316.209     Applicabilityof ORS 316.162 to 316.221 when services performed by qualified real estatebroker or direct seller

 

316.212     Applicationof penalties, misdemeanors and jeopardy assessment; employer as taxpayer

 

(ProfessionalAthletic Teams)

 

316.213     Definitionsfor ORS 316.213 to 316.219

 

316.214     Withholdingrequirements for members of professional athletic teams

 

316.218     Annualreport of compensation paid to professional athletic team members

 

316.219     Rules

 

(QualifyingFilm Productions)

 

316.220     Alternativewithholding requirements for qualifying film production compensation; rules;refund prohibition

 

316.221     Dispositionof withheld amounts

 

NONRESIDENTREPORTING

 

316.223     Alternatemethods of filing, reporting and calculating liability for nonresident employerand employee in state temporarily; rules

 

ESTATESAND TRUSTS

 

(Generally)

 

316.267     Applicationof chapter to estates and certain trusts

 

316.272     Computationand payment on estate or trust

 

316.277     Associationstaxable as corporations exempt from chapter

 

316.279     Treatmentof business trusts and business trusts income

 

(ResidentEstates and Trusts)

 

316.282     Definitionsrelated to trusts and estates; rules

 

316.287     “Fiduciaryadjustment” defined; shares proportioned; rules

 

316.292     Creditfor taxes paid another state

 

316.298     Accumulationdistribution credit

 

(NonresidentEstates and Trusts)

 

316.302     “Nonresidentestate or trust” defined

 

316.307     Incomeof nonresident estate or trust