Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income

Oregon · statute · Or. Rev. Stat. ch. 314 · 150 active provisions

Or. Rev. Stat. § 314.011

Definitions; conformance with federal income tax law

(1) As used in this chapter, unless the context requires otherwise, “department” means the Department of Revenue. (2) As used in this chapter: (a) Any term has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly r…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.015

Soccer referees considered independent contractors

Notwithstanding ORS 670.600, for purposes of ORS chapter 316, a person serving as a referee or assistant referee in a youth or adult recreational soccer match shall be considered to be an independent contractor.

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.021

Application of chapter

Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.023

Application to partners in domestic partnership and to surviving partners

This chapter applies to partners in a domestic partnership, as defined in ORS 106.310, and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law.

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.029

Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax

(1)(a) Notwithstanding ORS 316.012 (1983 Replacement Part), and subject to all other provisions of ORS chapter 316 in effect and applicable to transactions occurring on or after January 1, 1984, the Deficit Reduction Act of 1984 (P.L. 98-369) insofar as it applies to transactions occurring on or after January 1, 1984,…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.031

Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax

(1)(a) Notwithstanding ORS 317.010, 317.013 and 317.018 (all 1983 Replacement Part), and subject to all other provisions of ORS chapters 317 and 318 in effect and applicable to transactions occurring on or after January 1, 1984, the Deficit Reduction Act of 1984 (P.L. 98-369) insofar as it applies to transactions occur…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.033

Application of federal Tax Reform Act of 1986 (P.L. 99-514)

(1) For purposes of subsections (2) to (15) of this section, “TRA” means the federal Tax Reform Act of 1986 (P.L. 99-514). (2) Unless the context requires otherwise, the amendments, repeals and new matter contained in chapter 293, Oregon Laws 1987, apply generally to tax years beginning on or after January 1, 1987, or…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.035

Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)

(1) Except as provided in subsections (2) to (4) of this section and sections 83 to 92, chapter 625, Oregon Laws 1989, the amendments by chapter 625, Oregon Laws 1989, apply to transactions or activities occurring on or after January 1, 1989, in tax years beginning on or after January 1, 1989. (2) The effective and app…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.037

Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)

(1) Except as provided in subsection (2) of this section and sections 25a to 32, chapter 457, Oregon Laws 1991, the new material and amendments by chapter 457, Oregon Laws 1991, apply to transactions or activities occurring on or after January 1, 1991, in tax years beginning on or after January 1, 1991. (2) The effecti…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.039

Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)

(1) Except as specifically provided otherwise, the new material enacted, amendments and repeals made by chapter 726, Oregon Laws 1993, apply to transactions or activities occurring on or after January 1, 1993, in tax years beginning on or after January 1, 1993. (2) The effective and applicable dates, and the exceptions…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.041

Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7

(1) Except as provided in subsection (2) of this section, sections 7, 7a, 28, 38 and 40, chapter 556, Oregon Laws 1995, and the new material enacted and amendments and repeals made by chapter 556, Oregon Laws 1995, apply to transactions or activities occurring on or after January 1, 1995, in tax years beginning on or a…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.043

Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)

(1) Except as specifically provided otherwise, the new provisions enacted and amendments and repeals of statutes made by chapter 839, Oregon Laws 1997, apply to transactions or activities occurring on or after January 1, 1997, in tax years beginning on or after January 1, 1997. (2) The effective and applicable dates, a…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.045

Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)

(1) Except as specifically provided in sections 4, 4b, 20 and 25b, chapter 90, Oregon Laws 1999, the new provisions enacted and amendments to statutes made by chapter 90, Oregon Laws 1999, apply to transactions or activities occurring on or after January 1, 1999, in tax years beginning on or after January 1, 1999. (2)…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.047

Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)

(1) The amendments to statutes by sections 23 to 52, chapter 660, Oregon Laws 2001, apply to transactions or activities occurring on or after January 1, 2001, in tax years beginning on or after January 1, 2001. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.049

Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)

(1) The amendments to statutes by sections 1 to 22, chapter 77, Oregon Laws 2003, apply to transactions or activities occurring on or after January 1, 2003, in tax years beginning on or after January 1, 2003. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Re…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.051

Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)

(1) Except as provided in subsections (2) and (3) of this section, ORS 316.821 and the amendments to statutes by sections 13 to 28 and 31, chapter 832, Oregon Laws 2005, apply to transactions or activities occurring on or after January 1, 2005, in tax years beginning on or after January 1, 2005. (2) The effective and a…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.053

Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 14, chapter 614, Oregon Laws 2007, apply to transactions or activities occurring on or after January 1, 2007, in tax years beginning on or after January 1, 2007. (2) The effective and applicable dates, and the…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.055

Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, apply to transactions or activities occurring on or after January 1, 2008, in tax years beginning on or after January 1, 2008. (2) The effective and applicable dates, and the…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.057

Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 27, chapter 5, Oregon Laws 2009, apply to transactions or activities occurring on or after January 1, 2009, in tax years beginning on or after January 1, 2009. (2) The effective and applicable dates, and the e…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.059

Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 34, chapter 909, Oregon Laws 2009, apply to transactions or activities occurring on or after May 1, 2009, in tax years beginning on or after January 1, 2009. (2) The effective and applicable dates, and the exc…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.061

Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 21, 23, 24, 26, 27 and 29 to 32, chapter 82, Oregon Laws 2010, apply to transactions or activities occurring on or after January 1, 2010, in tax years beginning on or after January 1, 2010. (2) The effective a…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.063

Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 19 and 21 to 27, chapter 7, Oregon Laws 2011, apply to transactions or activities occurring on or after January 1, 2011, in tax years beginning on or after January 1, 2011. (2) The effective and applicable dat…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.075

Evading requirements of law prohibited

No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder: (1) Fail to pay any tax or to make, sign or verify any retu…

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.078

Determination of tax credit amounts

For purposes of this chapter and ORS chapters 315, 316, 317 and 318, a taxpayer claiming a credit against tax must claim the maximum amount of any tax credit that is allowed to the taxpayer for the tax year, to the extent of the tax liability of the taxpayer.

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Or. Rev. Stat. § 314.080

Venue on failure to comply with law

The failure to do any act required by or under any law imposing taxes upon or measured by net income shall be deemed an act committed in part at the office of the Department of Revenue in Oregon.

OregonTaxes Imposed Upon or Measured by Net Incomeeffective

Page 1 of 6Next →