justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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 exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Energy Independence and Security Act of 2007 (P.L. 110-140), the Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), the Tax Increase Prevention Act of 2007 (P.L. 110-166), the Tax Technical Corrections Act of 2007 (P.L. 110-172) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2008, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2008, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, for a tax year beginning before January 1, 2008, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2008, and before January 1, 2009, is filed, whichever period expires later. [2008 c.45 18] Note:
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.056. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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 exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Economic Stimulus Act of 2008 (P.L. 110-185), the Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), the Food, Conservation, and Energy Act of 2008 (P.L. 110-246), the Housing and Economic Recovery Act of 2008 (P.L. 110-289), the Emergency Economic Stabilization Act of 2008, the Energy Improvement and Extension Act of 2008 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2009, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689, 314.011, 315.004, 316.012, 317.010, 317.097, 458.670 and 657.010 by sections 11 to 27, chapter 5, Oregon Laws 2009, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2010, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689,
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.058. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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 exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the American Recovery and Reinvestment Act of 2009 (P.L. 111-5) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2009, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689, 314.011, 315.004, 316.012, 316.013, 317.010, 317.018, 317.097, 458.670 and 657.010 by sections 11 to 34, chapter 909, Oregon Laws 2009, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2010, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689,
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.060. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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 and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and the Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2010, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689, 314.011, 315.004, 316.012, 316.013, 317.010, 317.018 and 317.097 by sections 11 to 21, 23, 24, 26, 27, 29 and 30, chapter 82, Oregon Laws 2010, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689,
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.062. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.064. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.066. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.068. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.070. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.072. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.074. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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 return or to supply any information required; (2) Make, render, sign or verify any false or fraudulent return or statement; or (3) Supply any false or fraudulent information. [1957 c.632 3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 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. [1957 c.632 3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.085. Taxable year; rules. (1) The taxable year of a partnership, REMIC (real estate mortgage investment conduit) or taxpayer shall be the same as its taxable year for federal income tax purposes. (2) If the taxable year of a partnership, REMIC or taxpayer is changed for federal income tax purposes, that change in taxable year shall also apply for purposes of state taxation. If a change in taxable year results in a taxable period of less than 12 months, the personal deductions and the personal exemption credits allowed by ORS chapter 316 shall be prorated under rules adopted by the Department of Revenue. (3) Notwithstanding subsections (1) and (2) of this section, if the department terminates the taxable year of a taxpayer under ORS 314.440, the tax shall be computed for the period determined by such action.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.091. Abeyance of tax during periods of active duty military service. (1) This section applies to a taxpayer who is a member of the Armed Forces of the United States who is on active duty for 90 consecutive days or more or who is a member of the Oregon National Guard, the military reserve forces or the organized militia of any other state or territory of the United States who performs service in a status under Title 10 of the United States Code for a period of 90 consecutive days or more. (2) If a taxpayer described in subsection (1) of this section has an unpaid tax liability for a tax due under ORS chapter 316 that arose during a period in which service is performed as described in subsection (1) of this section, the unpaid tax liability, and all interest and penalties associated with the unpaid tax liability, shall be held in abeyance until a date that is six months after the date that the taxpayers active duty or status under Title 10 of the United States Code ceases. [2005 c.519 6] ADJUSTMENT OF RETURNS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.105. Definitions for ORS 314.105 to 314.135. For purposes of ORS 314.105 to 314.135: (1) Determination means: (a) A decision by the Oregon Tax Court that has become final; (b) A closing agreement made under ORS 305.150; (c) A final disposition by the Department of Revenue of a claim for refund. For purposes of this paragraph, a claim for refund shall be deemed finally disposed of by the department as to items with respect to which the claim was allowed, on the date of allowance of refund or credit or on the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and as to items with respect to which the claim was disallowed, in whole or in part, or as to items applied by the department in reduction of the refund or credit, on expiration of the time for instituting suit with respect thereto (unless suit is instituted before the expiration of such time); or (d) Under regulations prescribed by the department, an agreement for purposes of ORS 314.105 to 314.135 signed by the department and by any person, relating to the liability of such person (or the person for whom the person acts) in respect of a tax for any taxable period. (2) Related taxpayer means a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance was made, in one of the following relationships: (a) Spouses in a marriage; (b) Grantor and fiduciary; (c) Grantor and beneficiary; (d) Fiduciary and beneficiary, legatee, or heir; (e) Decedent and decedents estate; (f) Partner; (g) Member of an affiliated group of corporations as defined in section 1504 of the Internal Revenue Code; or (h) Shareholder of an S corporation, as defined in section 1361 of the Internal Revenue Code. (3) Taxpayer means any person or entity subject to tax under an applicable revenue law.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.135. Computation; method of adjustment; credit or setoff limited; recovery after payment limited. (1)(a) In computing the amount of an adjustment under ORS 314.105 to 314.135 there shall first be ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall be the excess of: (A) The sum of the amount shown as the tax by the taxpayer on the return of the taxpayer, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus the amounts previously assessed (or collected without assessment) as a deficiency, over (B) The amount of refunds (as defined in ORS 314.415) made. (b) There shall then be ascertained the increase or decrease in tax previously determined which results solely from the correct treatment of the item in the computation of gross income, taxable income, and other matters under ORS 316.317 or ORS chapter 317 or 318. A similar computation shall be made for any other taxable year affected, or treated as affected, by an Oregon net loss for prior years (as provided by ORS 317.476 or 317.478 and section 45b, chapter 293, Oregon Laws 1987), by a net operating loss deduction (as defined in the federal Internal Revenue Code) or by a capital loss carryback or carryover (as defined in the federal Internal Revenue Code) determined with reference to the taxable year with respect to which the error was made. The amount so ascertained (together with any amounts wrongfully collected as additions to the tax or interest, as a result of such error) for each taxable year shall be the amount of the adjustment for that taxable year. (2) The adjustment authorized in ORS 314.115 (1) shall be made by assessing and collecting, or refunding or crediting, the amount thereof in the same manner as if it were a deficiency determined by the Department of Revenue with respect to the taxpayer as to whom the error was made or an overpayment claimed by such taxpayer, as the case may be, for the taxable year or years with respect to which an amount is ascertained under subsection (1) of this section and as if on the date of the determination one year remained before the expiration of the periods of limitation upon assessment or filing claim for refund for such taxable year or years. If, as a result of a determination described in ORS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.220. [Formerly 317.610; repealed by 2005 c.94 78]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.230. [Formerly 317.615; repealed by 2005 c.94 78]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.250. [1967 c.592 18; 1987 c.293 53; repealed by 1989 c.802 8] POLLUTION CONTROL FACILITIES
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.255. Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility. (1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (1), the Department of Revenue immediately shall collect any taxes due by reason of such revocation, and shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes. No assessment of such taxes shall be necessary and no statute of limitation shall preclude the collection of such taxes. (2) No tax relief shall be allowed under ORS 307.405 or 315.304 for any pollution control facility constructed or used by or for the benefit of any governmental or quasi-governmental body or public corporation or form thereof, except where such facilities are used for resource recovery. [1967 c.592 16,17; 1969 c.493 83; 1979 c.531 5] LOBBYING EXPENDITURES
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.256. Lobbying expenditures; proxy tax; rules. (1) If a tax is imposed upon an organization under section 6033(e) of the Internal Revenue Code (proxy tax on lobbying expenditures) for any tax year, a like tax is imposed for the tax year upon the same amount as taxed for federal tax purposes, as allocated or apportioned to Oregon. The rate of the tax shall be the rate specified in ORS 317.061. The tax shall be assessed and collected under the applicable provisions of this chapter and ORS chapter 305. (2) Any organization that is required to include on a federal return the information described in section 6033(e)(1) of the Internal Revenue Code shall file a copy of the federal return containing the information with the Department of Revenue. (3) The department may determine by rule the method by which the tax described in subsection (1) of this section is allocated and apportioned to Oregon. (4) If section 6033(e) of the Internal Revenue Code (relating to the proxy tax on lobbying expenditures) is repealed or otherwise eliminated by Act of the United States, this section is repealed as of the applicable date of the repeal or elimination of the proxy tax under section 6033(e) of the Internal Revenue Code.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.257. [1995 c.556 46; repealed by 1997 c.839 69] CONVEYANCE OF REAL ESTATE
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.260. Taxation of real estate mortgage investment conduits. (1)(a) An entity described in section 860D of the Internal Revenue Code (a real estate mortgage investment conduit or REMIC) is not subject to a tax under ORS chapter 316, 317 or 318 (and may not be treated as a corporation, partnership or trust for purposes of ORS chapter 316, 317 or 318). (b) If a REMIC engages in a prohibited transaction as defined in section 860F(a)(2) of the Internal Revenue Code, the REMIC shall be subject to a tax equal to six and six-tenths percent of the net income derived from the prohibited transaction. The tax imposed under this paragraph shall be assessed and collected under this chapter and ORS chapter 305 and shall be credited to the General Fund to be made available for general governmental expenses. (2) The income of any REMIC shall be taxable to the holders of the interests in the REMIC under ORS chapter 316, 317 or 318, whichever is applicable. (3) Taxable income or loss with respect to income received as the holder of any interest in a REMIC shall be determined under sections 860A to 860G of the Internal Revenue Code. (4) To determine the portion of the income of a REMIC that is taxable to a nonresident holder of an interest in the REMIC, there shall be included only that part derived from or connected with sources in this state, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules in ORS 316.352 (1987 Replacement Part).
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.275. [1957 c.544 2; 1969 c.493 84; 1983 c.162 52; repealed by 1987 c.293 56] METHODS OF ACCOUNTING AND REPORTING INCOME
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.276. Method of accounting. (1) The method of accounting of a partnership, REMIC (real estate mortgage investment conduit) or taxpayer shall be the same as the method of accounting which the partnership, REMIC or taxpayer uses for federal income tax purposes for the taxable year. (2) Notwithstanding subsection (1) of this section, if the method of accounting used by the partnership, REMIC or taxpayer does not clearly reflect income, the computation of taxable income shall be made under such method as the Department of Revenue may prescribe. (3) If the method of accounting is changed for federal income tax purposes, the partnership, REMIC or taxpayer shall adopt the same method of accounting for purposes of ORS chapter 316, 317 or 318 and shall use that method beginning with the return filed which corresponds to the first federal return filed which is required to use the new method. Any adjustments required to prevent amounts from being duplicated or omitted shall be taken into account for state tax purposes in the same manner as for federal tax purposes. (4) Subsections (1) and (3) of this section shall not apply with respect to methods of accounting which are disallowed for purposes of ORS chapter 316, 317 or 318.