justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 316 — Personal Income Tax

ORS 316.366. Schedule for collection of taxpayer self-reported demographic data. (1) The Department of Revenue shall attach to personal income tax returns required to be filed under this chapter a schedule that allows taxpayers to provide to the department, at the time of filing the return and on a voluntary basis, self-reported identification of the taxpayers race and ethnicity. (2) The data collection schedule required under subsection (1) of this section must: (a) Allow each taxpayer to select from the full list of demographic data categories of racial or ethnic identity adopted as uniform standards by the Oregon Health Authority pursuant to ORS 413.161. (b) Allow each individual listed on a return to select one primary identifier and as many as two additional identifiers. (c) Provide that individuals filing a joint return may each elect whether to indicate identifiers on the schedule. (d) Be accompanied by the statement that the collection of data is voluntary and self-reported and that the department may not use the collected data for the purposes of audit, collection or other enforcement activities. (e) Be accompanied by a statement explaining the purpose of collecting data for use in analysis of revenue policy. (f) Be optional to complete, but provide that individuals shall opt out of completion of the schedule. (3) The department shall establish policies and procedures to enable individuals who are not required to file an income tax return under this chapter for a given tax year to elect to complete the schedule provided under this section without filing a return.
ORS Chapter 316 — Personal Income Tax

ORS 316.367. Joint return by spouses in a marriage. Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that: (1) No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return; (2) If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns; (3) If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and (4) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several.
ORS Chapter 316 — Personal Income Tax

ORS 316.368. When joint return liability divided; showing of marital status and hardship; rules. Notwithstanding ORS 316.367, upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department of Revenue may terminate the joint and several liability of each spouse and divide the liability equally between both spouses for the tax, penalty and interest due for the tax year that is the subject of the joint return. No petition shall be granted unless at the time of the petition, the spouses are living apart and are legally separated or divorced, and the petitioner satisfies the department that the petitioner is unable to pay the entire liability due to financial hardship. The department shall adopt rules establishing the manner in which a petitioner shall show financial hardship.
ORS Chapter 316 — Personal Income Tax

ORS 316.369. Circumstances where one spouse relieved of joint return liability; rules. If a joint return has been made under this chapter for a tax year, a spouse shall be relieved of liability for tax, including interest, penalties and other amounts, for the tax year: (1) If the Internal Revenue Service has made a determination that relieved the spouse of liability for federal taxes for the same tax year under Internal Revenue Code provisions that provide for spouse relief from liability; or (2) If the Internal Revenue Service has not made a determination that relieved the spouse of liability for the tax year, but the spouse qualifies to be relieved of state tax liability under rules adopted by the Department of Revenue. In adopting rules under this subsection, the department shall consider the provisions of the Internal Revenue Code and regulations issued thereunder that provide for spouse relief from liability for federal taxes.
ORS Chapter 316 — Personal Income Tax

ORS 316.372. Minor to file return; unpaid tax assessable against parent; when parent may file for minor. (1) As used in this section, parent includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor. (2) Except as provided in subsection (3) of this section, a minor shall file a return and include on the return all items of the minors income, including income attributable to personal services. Income included on the minors return shall not be included on the return of the parent. All expenditures by the parent or the minor attributable to the minors income are considered to have been paid or incurred by the minor. However, any tax assessed against the minor that is attributable to income from personal services and that is not paid by the minor is for all purposes considered to be properly assessed against the parent. (3) If a parent is eligible to elect and elects to include the interest and dividend income of a child on the parents federal income tax return under section 1(g)(7)(B) of the Internal Revenue Code, the parent shall be considered to have elected to include the interest and dividend income of the child on the return filed by the parent for the same taxable period for purposes of this chapter. The child need not in such case file a return for purposes of this chapter for the taxable period to which the election applies.
ORS Chapter 316 — Personal Income Tax

ORS 316.377. Individual under disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individuals property.
ORS Chapter 316 — Personal Income Tax

ORS 316.382. Returns by fiduciaries. (1) An income tax return, in the name of the decedent, for any deceased individual shall be made and filed by a personal representative or other person charged with the care of the property, and this duty extends to any unfiled return prior to decedents death. The tax shall be levied upon and collected from the estate. A final return of a decedent shall be due when it would have been due if the decedent had not died. (2) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof, whether the income is taxable to the estate or trust or to the beneficiaries thereof. If two or more fiduciaries are acting jointly, the return may be made by any one of them.
ORS Chapter 316 — Personal Income Tax

ORS 316.392. Notice of qualification of receiver and others. Every receiver, trustee in bankruptcy, assignee for benefit of creditors or other like fiduciary, shall give notice of qualification as such to the Department of Revenue, as may be required by regulation.
ORS Chapter 316 — Personal Income Tax

ORS 316.411. [1963 c.388 2,4; repealed by 1965 c.410 7]
ORS Chapter 316 — Personal Income Tax

ORS 316.417. Date return considered made or advance payment made. (1) A return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax or, if the taxpayer elected to pay the tax in installments, on the last day prescribed for the payment of the first installment. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue. (2) ORS 305.820 applies to returns filed by mail or private express carrier and to due dates that fall on a Saturday, Sunday or legal holiday.
ORS Chapter 316 — Personal Income Tax

ORS 316.457. Department may require copy of federal return. If directed to do so by the Department of Revenue, through regulations or instructions upon the state income tax return form, every taxpayer required by this chapter to file an income tax return with the department shall also file with such return a true copy of the federal tax return filed by the taxpayer pursuant to the requirements of the Internal Revenue Code for the same taxable year. The department may, in its discretion, promulgate regulations or instructions that permit taxpayers to submit specified excerpts from federal returns in lieu of submitting copies of the entire federal return. The federal return or any part thereof required to be filed with the state income tax return is incorporated in and shall be a part of the state income tax return.
ORS Chapter 316 — Personal Income Tax

ORS 316.462. Change of election. Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation.
ORS Chapter 316 — Personal Income Tax

ORS 316.472. Tax treatment of common trust fund; information return required. (1) The tax treatment of common trust funds and participants therein, under this chapter, is governed by the provisions of the Internal Revenue Code. (2) Every financial institution or trust company maintaining a common trust fund shall make a return to the Department of Revenue for each tax year, stating specifically, with respect to such fund, the items of gross income and deductions, and shall include in the return information sufficient to identify the trusts and estates entitled to share in the net income of the common trust fund and the amount of the proportionate share of each such participant. The return shall be made at such time as is designated by the department.
ORS Chapter 316 — Personal Income Tax

ORS 316.475. [Formerly
ORS Chapter 316 — Personal Income Tax

ORS 316.495. [1989 c.987 32; repealed by 1995 c.79 166] DISTRIBUTION OF REVENUE
ORS Chapter 316 — Personal Income Tax

ORS 316.502. established under ORS 293.445 amounts that are withheld and paid to the department under ORS 316.220 and that equal the amounts reported to the department by the Oregon Film and Video Office under ORS 316.220 (5). (2) Notwithstanding ORS 314.835 or 314.840 or other law concerning the disclosure of tax information, the department may send copies of withholding reports filed under ORS 316.162 to 316.221 by a certificate holder and statements of the amounts actually withheld by a certificate holder to the Oregon Film and Video Office. (3) Amounts necessary to reimburse the department for the expenses of the department in administering this section and ORS 316.220, not to exceed one-half of one percent of amounts deposited in the suspense account described in subsection (1) of this section, are continuously appropriated to the department from the suspense account. The balance of the suspense account shall be transferred to the Greenlight Oregon Labor Rebate Fund established under section 2, chapter 559, Oregon Laws 2005.
ORS Chapter 316 — Personal Income Tax

ORS 316.555. [1953 c.304 65; repealed by 1957 c.632 1 (314.370 enacted in lieu of 316.555)] PAYMENT OF ESTIMATED TAXES
ORS Chapter 316 — Personal Income Tax

ORS 316.557. (b) Prescribe forms to be filed by qualifying nonresident employees to satisfy annual personal income tax return requirements under ORS 316.362. (c) Determine, based upon the circumstances, the amount of withholding or estimated tax payments necessary to result in a sum substantially equivalent to the amount of tax that a qualifying nonresident employee will be required to pay under this chapter. (d) Enter into agreements pursuant to ORS 305.150 for the purpose of finally determining the Oregon personal income tax liability of qualifying nonresident employees. (e) Determine whether and to what extent other provisions of this chapter shall be applied to nonresident employers or qualifying nonresident employees. (3)(a) Except as provided in paragraph (b) of this subsection, a nonresident employer shall comply with the requirements of ORS 316.162 to 316.221 in the same manner as any other employer. (b) A nonresident employer may elect to employ an alternate method established by the department pursuant to this section by notifying the department in the time and manner established by rule of the department. Any nonresident employer giving notice of election under this paragraph shall not be required to comply with the requirements of ORS 316.162 to 316.221. (4)(a) Notwithstanding the election of a nonresident employer to employ the alternate method established by the department under this section, a qualifying nonresident employee may elect to report and pay Oregon personal income tax on income earned by the employee in connection with the employees performance of temporary services in this state in the same manner as any other nonresident. (b) If a nonresident employer does not make the election permitted under subsection (3) of this section, the qualifying nonresident employees of the employer shall report and pay Oregon personal income tax on income earned in connection with their performance of temporary services within this state in the same manner as any other nonresident. (5) The department may adopt any rules it considers necessary to carry out the provisions of this section. [Formerly 316.216]
ORS Chapter 316 — Personal Income Tax

ORS 316.559. Application of ORS 316.557 to 316.589 to estates and trusts. ORS 316.557 to
ORS Chapter 316 — Personal Income Tax

ORS 316.563. When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules. (1) Except as provided in subsection (2) of this section, every individual shall declare an estimated tax for the taxable year if: (a) The gross income for the taxable year can be reasonably expected to include more than $1,000 from sources other than wages as defined in ORS 316.162 (2); or (b) The gross income for the taxable year can be reasonably expected to exceed: (A) $20,000 in the case of: (i) A single individual, including a head of household as defined in section 2(b) of the Internal Revenue Code, or a surviving spouse as defined in section 2(a) of the Internal Revenue Code; or (ii) A married individual entitled under ORS 316.567 to file a joint declaration with a spouse, but only if the spouse has not received wages, as defined in ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.567. Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules. (1) Except as provided in subsection (2) of this section, spouses in a marriage may make a single declaration jointly under ORS 316.557 to 316.589. The liability of the spouses making such a declaration shall be joint and several. (2) Spouses may not make a joint declaration: (a) If either spouse is a nonresident noncitizen; (b) If the spouses are separated under a judgment of divorce or of separate maintenance; or (c) If the spouses have different taxable years. (3) If spouses make a joint declaration but not a joint return for the taxable year, the spouses may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue: (a) Treat the estimated tax for the year as the estimated tax of either spouse; or (b) Divide the estimated tax between them. (4) If the spouses fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835, 314.840 or 314.991, the department may disclose to either spouse the information upon which an allocation of estimated tax was made under this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.569. When declaration required of nonresident. No declaration shall be required of a nonresident individual under ORS 316.557 to 316.589 unless: (1) Withholding under this chapter is made applicable to the wages, as defined in ORS 316.162, of the nonresident individual; or (2) The nonresident individual has income, other than compensation for personal services subject to deduction and withholding under ORS 316.162, which is effectively connected with the conduct of a trade or business within this state.
ORS Chapter 316 — Personal Income Tax

ORS 316.573. When individual not required to file declaration. (1) An individual need not file a declaration of estimated tax required by ORS 316.563 (1), if: (a) The estimated gross income of the individual from farming or fishing, including oyster farming, for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year; or (b) The gross income of the individual from farming or fishing, including oyster farming, shown on the return of the individual in the preceding taxable year is at least two-thirds of the total gross income from all sources shown on such return. (2) For purposes of computing gross income under this section, an individual who is a stockholder of one or more electing small business corporations for federal income tax purposes shall consider his or her share of the gross income of the electing small business corporation as his or her individual income. The electing small business corporation gross income shall be classed as farming, fishing, nonfarming or nonfishing as the case may be in carrying out the provisions of this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.577. Date of filing declaration. Except as provided in ORS 316.573, declarations of estimated tax required by ORS 316.563 (1) from individuals who are neither farmers nor fishermen for the purpose of that section shall be filed on or before April 18 of the taxable year or the due date of the return for the prior taxable year without regard to extensions, whichever is earlier, except that if the requirements of ORS 316.563 (1) are first met: (1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year; (2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year; or (3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding year.
ORS Chapter 316 — Personal Income Tax

ORS 316.579. Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment. (1) An individual required to make a declaration of estimated tax under ORS 316.563 shall pay the estimated tax as provided in subsections (2) to (6) of this section. (2) If the declaration is filed on or before April 18 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on June 15 and September 15 of the taxable year, and the fourth on January 15 of the succeeding year. (3) If the declaration is filed after the due date of the prior taxable year return without regard to extensions and not after June 15 of the taxable year, and is not required by ORS 316.577 to be filed on or before April 18 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the calendar year, and the third on January 15 of the succeeding taxable year. (4) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by ORS 316.577 to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of filing of the declaration, and the second on January 15 of the succeeding taxable year. (5) If the declaration is filed after September 15 of the taxable year and is not required by ORS 316.577 to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in full at the time of filing of the declaration. (6) If the declaration is filed after the time prescribed in ORS 316.577, subsections (3) to (5) of this section shall not apply. Instead, there shall be paid at the time of filing all installments of estimated tax that would have been payable on or before such time if the declaration had been filed within the time prescribed in ORS 316.577, and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. (7) If a taxpayer does not file a declaration but files a return on or before January 31 of the succeeding year and pays in full the amount stated as due on the return: (a) If the declaration is not required to be filed during the taxable year, but is required to be filed on or before January 15, the return shall be considered as the declaration; and (b) If the tax shown on the return, as reduced by the sum of the credits against the tax allowed for purposes of this chapter, is greater than the estimated tax shown in an earlier declaration, or in the last amendment thereof, the return shall be considered as the amendment of the declaration permitted by ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.580. (Additional Personal Exemption Credits)
ORS Chapter 316 — Personal Income Tax

ORS 316.583. Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules. (1) Payment of the estimated income tax or any installment shall be considered payment on account of the income taxes imposed by this chapter for the taxable year. (2) If there is an overpayment of income tax for a taxable year, the taxpayer may elect on a timely filed return for that taxable year (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for the subsequent taxable year. The amount paid shall be credited as estimated tax on the later of the first date prescribed for payment of the estimated tax or the date that the taxpayer made the overpayment to the department. (3) If there is an overpayment of income taxes for a taxable year, and the taxpayer elects on a return (including an amended return) for that taxable year filed after the due date (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for a subsequent taxable year, the overpayment shall be credited against that installment of estimated tax. The amount paid shall be credited as estimated tax on the later of the date the return was filed or the date that the taxpayer made the overpayment to the department. (4) The Department of Revenue may adopt rules which enable the taxpayer or department to credit against the estimated income tax the amount the taxpayer or the department determines to be an overpayment of the income tax for a preceding taxable year.
ORS Chapter 316 — Personal Income Tax

ORS 316.588. When interest on underpayment not imposed. (1) Interest accruing under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.589. Application to short tax years and tax years beginning on other than January 1. (1) The application of ORS 316.557 to 316.589 to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue. (2) In the application of ORS 316.557 to 316.589 to a taxable year beginning on any date other than January 1 there shall be substituted, for the months specified in ORS 316.557 to 316.589, the months which correspond thereto.