ORS Chapter 316
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