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

ORS 316.218. Annual report of compensation paid to professional athletic team members. (1) In addition to other reports and returns required by law or rule, a person required to withhold compensation under ORS 316.214 shall file an annual report with the Department of Revenue reporting: (a) The total amount of compensation paid during the year to the members of the professional athletic team for which the report is being made. (b) A roster of the members of the professional athletic team for which the report is being made who were members at any time during the year, that lists for each member: (A) A taxpayer identification number; (B) Compensation paid to the member; and (C) The number of duty days in this state and the total number of duty days for the year. (c) The amount withheld under ORS 316.214 for the year. (d) Other information the department may require by rule. (2) The report must be filed with the department on or before April 15 following the year for which the report is being made or at another time as the department may require by rule.
ORS Chapter 316 — Personal Income Tax

ORS 316.219. Rules. (1) The Department of Revenue may adopt administrative rules the department determines are necessary to: (a) Implement the duties of the department under ORS 316.213 to 316.219; and (b) Carry out the purposes of ORS 316.213 to 316.221. (2) The rules may include, but are not limited to: (a) Rules providing alternative methodologies for determining the portion of compensation subject to withholding under ORS 316.214 (4) that the department determines to be fair and equitable; and (b) Rules construing ORS 316.162 to 316.221 in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 to 316.219. [2003 c.808 8a] (Qualifying Film Productions)
ORS Chapter 316 — Personal Income Tax

ORS 316.220. Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition. (1) A person who has obtained a written certificate under section 1, chapter 559, Oregon Laws 2005, who is engaged in a qualifying film production and who pays qualifying compensation shall withhold, in lieu of the state personal income tax withholding requirements under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.221. qualified principal real estate broker or as a direct seller: (a) The individual performing the services shall not be treated as an employee; and (b) The person for whom the services are performed shall not be treated as an employer. (2) As used in this section, qualified real estate broker or qualified principal real estate broker means any individual if: (a) The individual is a real estate licensee under ORS 696.010 to 696.495, 696.600 to 696.785, 696.800 to 696.870 and 696.995; (b) Substantially all of the remuneration (whether or not paid in cash) for the services performed by the individual as a real estate licensee is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and (c) The services performed by the individual are performed pursuant to a written contract between the individual and the real estate broker, principal real estate broker or real estate appraiser for whom the services are performed and the contract provides that the individual will not be treated as an employee with respect to the services for Oregon tax purposes. (3) As used in this section, direct seller means any individual if: (a) The individual is: (A) Engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis or any similar basis, which the Department of Revenue prescribes by rule, for resale by the buyer or any other person, in the home or otherwise than in a permanent retail establishment; or (B) Engaged in the trade or business of selling, or soliciting the sale of, consumer products in the home or otherwise than in a permanent retail establishment; (b) Substantially all the remuneration (whether or not paid in cash) for the performance of the services described in paragraph (a) of this subsection is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and (c) The services performed by the individual are performed pursuant to a written contract between the individual and the person for whom the services are performed and the contract provides that the individual will not be treated as an employee with respect to the services for Oregon tax purposes.
ORS Chapter 316 — Personal Income Tax

ORS 316.222. [1969 c.493 37; repealed by 1987 c.293 56] NONRESIDENT REPORTING
ORS Chapter 316 — Personal Income Tax

ORS 316.223. Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules. (1) As used in this section: (a) Nonresident employer means an employer who: (A) Has no permanent place of business within this state; and (B) Employs qualifying nonresident employees to perform temporary services in this state. (b) Qualifying nonresident employee means an employee or independent contractor who: (A) Is not a resident or part-year resident of this state; (B) Performs temporary services in this state for one or more nonresident employers; and (C) Has no income from Oregon sources other than income earned in connection with the performance of temporary services for one or more nonresident employers. (c) Temporary services means services performed during a limited period of time, not to exceed 200 days in one calendar year. (2) The Department of Revenue shall provide for alternate methods of filing, reporting or calculating tax liability, to be used by nonresident employers and qualifying nonresident employees to report and pay Oregon personal income tax on income earned in connection with the employees performance of temporary services in this state. In providing for an alternate filing, reporting or calculating method, the department shall have the power to: (a) Prescribe forms to be filed by nonresident employers to satisfy withholding registration, quarterly filing and account termination filing requirements under ORS 316.162 to 316.221, or employee estimated tax requirements under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.256. [1959 c.581 2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 11; repealed by 1969 c.493 99]
ORS Chapter 316 — Personal Income Tax

ORS 316.266. [1959 c.581 4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 11; last sentence of subsection (6) enacted as 1961 c.225 3; 1969 c.103 1; repealed by 1969 c.493 99] ESTATES AND TRUSTS (Generally)
ORS Chapter 316 — Personal Income Tax

ORS 316.267. Application of chapter to estates and certain trusts. The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318.
ORS Chapter 316 — Personal Income Tax

ORS 316.272. Computation and payment on estate or trust. The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided by this chapter. The tax shall be paid by the fiduciary.
ORS Chapter 316 — Personal Income Tax

ORS 316.277. Associations taxable as corporations exempt from chapter. (1) An association, trust or other unincorporated organization that is taxable as a corporation for federal income tax purposes is not subject to tax under this chapter, but is taxable as a corporation under ORS chapter 317 or 318, or both, as provided therein. (2) An association, trust or other unincorporated organization that is not taxable as a corporation for federal income tax purposes but by reason of its purposes or activities is exempt from federal income tax except with respect to its unrelated business taxable income, is taxable under this chapter on such federally taxable income.
ORS Chapter 316 — Personal Income Tax

ORS 316.279. Treatment of business trusts and business trusts income. A domestic or foreign business trust of the type defined in ORS 128.560 is subject to tax under ORS chapter 317 or 318 and amounts distributed by it to its shareholders shall be treated as distributions by a corporation for the purposes of this chapter and ORS chapters 317 and 318, except that distributions that are treated as unrelated business taxable income under section 856(h)(3)(C) (pension-held REITs) of the Internal Revenue Code for federal tax purposes shall also be treated as unrelated business taxable income for state tax purposes.
ORS Chapter 316 — Personal Income Tax

ORS 316.281. [1959 c.581 6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 11; 1965 c.99 1; repealed by 1969 c.493 99] (Resident Estates and Trusts)
ORS Chapter 316 — Personal Income Tax

ORS 316.282. Definitions related to trusts and estates; rules. (1) As used in this chapter: (a) Qualified funeral trust has the meaning given that term in section 685 of the Internal Revenue Code. (b) Resident estate means an estate of which the fiduciary is appointed by an Oregon court or the administration of which is carried on in Oregon. (c) Resident funeral trust means a qualified funeral trust that, at the time of the initial funding of the trust: (A) Is required to be established under the laws of this state; or (B) Is established by a contract, the terms of which state that a service or merchandise is to be provided by a funeral home or cemetery located in this state. (d) Resident trust means a trust, other than a qualified funeral trust, of which the fiduciary is a resident of Oregon or the administration of which is carried on in Oregon. In the case of a fiduciary that is a corporate fiduciary engaged in interstate trust administration, the residence and place of administration of a trust both refer to the place where the majority of fiduciary decisions are made in administering the trust. (2) The taxable income of a resident estate, resident trust or resident funeral trust is its federal taxable income modified by the addition or subtraction, as the case may be, of its share of the fiduciary adjustment determined under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.286. [1959 c.581 8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 11; repealed by 1969 c.493 99]
ORS Chapter 316 — Personal Income Tax

ORS 316.287. Fiduciary adjustment defined; shares proportioned; rules. (1) The fiduciary adjustment is the net amount of the modifications to federal taxable income described in this chapter (ORS 316.697 being applicable if the estate or trust is a beneficiary of another estate or trust) that relates to its items of income or deduction of an estate or trust. (2) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to the share of the estate or trust income of the beneficiary for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust. (3) The Department of Revenue may by rule authorize the use of such other methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable, on such terms and conditions as the department may require.
ORS Chapter 316 — Personal Income Tax

ORS 316.291. [1959 c.581 10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 11; repealed by 1969 c.493 99]
ORS Chapter 316 — Personal Income Tax

ORS 316.292. Credit for taxes paid another state. (1) For purposes of this section, an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state. (2) Notwithstanding the limitations contained in ORS 316.082 and 316.131, if an estate or trust is a resident of this state and also a resident of another state, the estate or trust shall be allowed a credit against the taxes imposed under this chapter for income taxes imposed by and paid to the other state, subject to the following conditions: (a) Credit shall be allowed only for the proportion of the taxes paid to the other state as the income taxable under this chapter and also subject to tax in the other state bears to the entire income upon which the taxes paid to the other state are imposed. (b) The credit shall not exceed the proportion of the tax payable under this chapter as the income subject to tax in the other state and also taxable under this chapter bears to the entire income taxable under this chapter.
ORS Chapter 316 — Personal Income Tax

ORS 316.298. Accumulation distribution credit. (1) A resident beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of any tax, paid by the trust under this chapter for any preceding taxable year, that would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in section 666 of the Internal Revenue Code. (2) The credit under this section shall not reduce the tax otherwise due from the beneficiary under this chapter to an amount less than would have been due if the accumulation distribution or part thereof were excluded from the adjusted gross income of the beneficiary.
ORS Chapter 316 — Personal Income Tax

ORS 316.299. [1965 c.178 2; repealed by 1969 c.493 99] (Nonresident Estates and Trusts)
ORS Chapter 316 — Personal Income Tax

ORS 316.302. Nonresident estate or trust defined. For purposes of this chapter, a nonresident estate or trust means an estate or trust that is not a resident.
ORS Chapter 316 — Personal Income Tax

ORS 316.307. Income of nonresident estate or trust. For purposes of ORS 316.302 to 316.317: (1) Items of income, gain, loss and deduction mean those derived from or connected with sources in this state. (2) Items of income, gain, loss and deduction entering into the definition of federal distributable net income include such items from another estate or trust of which the first estate or trust is a beneficiary. (3) The source of items of income, gain, loss or deduction shall be determined under regulations prescribed by the Department of Revenue in accordance with the general rules in ORS 316.127 as if the estate or trust were a nonresident individual. (4) The income of a nonresident estate or trust consists of: (a) Its share of items of income, gain, loss and deduction that enter into the federal definition of distributable net income; (b) Increased or reduced by the amount of any items of income, gain, loss or deduction that are recognized for federal income tax purposes but excluded from the federal definition of distributable net income of the estate or trust; (c) Less the amount of the deduction for its federal exemption.
ORS Chapter 316 — Personal Income Tax

ORS 316.312. Determination of Oregon share of income. (1) The share of a nonresident estate or trust of items of income, gain, loss and deduction entering into the definition of distributable net income and the share for purpose of ORS 316.127 of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss and deduction shall be determined as follows: (a) To the amount of items of income, gain, loss and deduction that enter into the definition of distributable net income there shall be added or subtracted, as the case may be, the modifications to federal taxable income described in this chapter to the extent they relate to items of income, gain, loss and deduction that also enter into the definition of distributable net income. No modification shall be made under this section that has the effect of duplicating an item already reflected in the definition of distributable net income. (b) The amount determined under paragraph (a) of this subsection shall be allocated among the estate or trust and its beneficiaries (including, solely for the purpose of this allocation, resident beneficiaries) in proportion to their respective shares of federal distributable net income. The amounts so allocated have the same character as for federal income tax purposes. If an item entering into the computation of such amounts is not characterized for federal income tax purposes, it has the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust. (c) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph (a) of this subsection shall be in proportion to the beneficiarys share of the estate or trust income for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust. (2) The Department of Revenue may by regulation establish such other method or methods of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources in this state, and in the modifications related thereto, as may be appropriate and equitable.
ORS Chapter 316 — Personal Income Tax

ORS 316.317. Credit to beneficiary for accumulation distribution. A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by ORS 316.298 with respect to a resident beneficiary.
ORS Chapter 316 — Personal Income Tax

ORS 316.360. [1953 c.304 49; repealed by 1969 c.493 99] RETURNS; PAYMENTS; REFUNDS
ORS Chapter 316 — Personal Income Tax

ORS 316.362. Persons required to make returns. (1) An income tax return with respect to the tax imposed by this chapter shall be made by the following: (a) Every resident individual: (A) Who is required to file a federal income tax return for the taxable year; or (B) Who has gross income greater than the sum of: (i) The basic standard deduction allowed under ORS 316.695 (1)(c)(B); (ii) Any additional standard deduction allowed to the taxpayer under ORS 316.695 (7); and (iii) An amount equal to the income equivalent of one personal exemption credit under ORS 316.085 (3)(b) if unmarried, or equal to the income equivalent of two personal exemption credits under ORS 316.085 (3)(b) if married. (b) Every nonresident individual who has federal gross income from sources in this state of more than the basic standard deduction allowed under ORS 316.695 (1)(c)(B). (c) Every resident estate or trust that is required to file a federal income tax return. (d) Every nonresident estate that has federal gross income of $600 or more for the taxable year from sources within this state. (e) Every nonresident trust that for the taxable year has from sources within this state any taxable income, or gross income of $600 or more regardless of the amount of taxable income. (2) Nothing contained in this section shall preclude the Department of Revenue from requiring any individual, estate or trust to file a return when, in the judgment of the department, a return should be filed. (3) For purposes of this section, the income equivalent of a personal exemption credit under ORS 316.085 (3)(b) shall be determined as follows: (a) Divide the personal exemption credit amount by the rate applicable to the lowest income bracket under ORS 316.037. (b) If the resulting quotient is less than the maximum amount of income subject to the rate used in paragraph (a) of this subsection, the quotient is the income equivalent. (c) If the resulting quotient is more than the maximum amount of income subject to the rate used in paragraph (a) of this subsection: (A) Multiply the maximum amount of income subject to the rate used in paragraph (a) of this subsection by the rate used in paragraph (a) of this subsection. (B) Determine the difference between the product calculated under subparagraph (A) of this paragraph and the personal exemption credit amount. (C) Divide the difference determined in subparagraph (B) of this paragraph by the rate applicable to the income bracket that is the next succeeding the lowest income bracket under ORS 316.037. (D) Add the quotient determined in subparagraph (C) of this paragraph to the maximum amount of income subject to the rate used in paragraph (a) of this subsection. The sum is the income equivalent.
ORS Chapter 316 — Personal Income Tax

ORS 316.363. Returns; instructions. The instructions to the individual state income tax return form required to be filed by this chapter shall: (1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly; (2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible; (3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text; (4) Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section; (5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded; (6) Have margins that are adequate for purposes of readability, and have a line length of the text not exceeding four inches for a column; (7) Have section headings printed in a contrasting color, typeface or size; and (8) Be printed so that the contrast and legibility of the ink and paper used is substantially the equivalent of black ink on white paper.
ORS Chapter 316 — Personal Income Tax

ORS 316.364. Flesch Reading Ease Score form instructions. (1) The instructions to an individual state income tax return form shall have a total Flesch Reading Ease Score of 60 or higher. (2) As used in this section: (a) Flesch Reading Ease Score means 206.835 - (x + y) where x equals average sentence length multiplied by 1.015 and y equals average word length multiplied by 84.6. (b) Average sentence length means the total number of words in the instructions to the state income tax return form divided by the total number of sentences in the instructions. (c) Average word length means the total number of syllables in the instructions to the state income tax return form divided by the total number of words in the instructions.