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Oregon Revised Statutes

General Provisions

General Provisions

316.002Short title 316.003Goals 316.007Policy 316.012Terms have same meaning as in federal laws; federal law references 316.013Determination of federal adjusted gross income 316.018Application of Payment-in-Kind Tax Treatment Act of 1983 316.022General definitions 316.024Application of federal law to determination of taxable income 316.026Charitable contributions or activities not to be used for domicile or resident status determination 316.027“Resident” defined 316.028Determination of net operating loss, carryback and carryforward 316.029Disallowance of subtraction for amounts included in calculation of net operating loss 316.031Net operating loss subtraction allowed to taxpayer doing business in agricultural sector 316.032Department to administer law; policy as to federal conflicts and technical corrections 316.037Imposition and rate of tax 316.042Amount of tax where joint return used 316.043Tax rates allowed for certain qualifying income; conditions; election 316.044Estimates by Legislative Revenue Officer; reports; adjustment of rates 316.045Tax rate imposed on certain long-term capital gain from farming; requirements 316.047Transitional provision to prevent doubling income or deductions 316.048Taxable income of resident 316.054Social Security benefits to be subtracted from federal taxable income 316.056Interest or dividends on obligations of state or public bodies subtracted from federal taxable income