reglab/housing_qa huggingface dataset:
OR Rev Stat § 316.131 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.131 - Credit allowed to nonresident for taxes paid to state of residence; exception.

(1) A nonresident shall be allowed a credit against the taxes otherwise due under this chapter for income taxes imposed by and paid to the state of residence (not including any preference, alternative or minimum tax) on income taxable under this chapter, subject to the following conditions: (a) The credit shall be allowed only if the state of residence either: (A) Does not tax the income of residents of this state derived from sources within that state; or (B) Allows residents of this state a credit against income taxes imposed by that state on income for tax paid or payable under this chapter. (b) The credit may not be allowed for taxes paid to a state that allows its residents a credit against the taxes imposed by that state for income tax paid or payable under this chapter irrespective of whether its residents are allowed a credit against the taxes imposed by this chapter for income taxes paid to that state. (c) Credit shall be allowed only for the proportion of the taxes paid to the state of residence (not including preference, alternative or minimum taxes) as the adjusted gross income taxable under this chapter and also subject to taxes in the state of residence bears to the entire adjusted gross income upon which the taxes paid to the state of residence are imposed. (d) The credit may not exceed the proportion of the tax payable under this chapter that the modified adjusted gross income subject to tax in the state of residence and also taxable under this chapter bears to the entire modified adjusted gross income of the taxpayer. (2) For purposes of this section, the amount of income taxes paid to another state includes the taxpayer’s pro rata share of any taxes on, or according to, or measured by, income or profits paid or accrued that were paid by an S corporation. (3) Notwithstanding subsection (1) of this section, credit may not be allowed under this section for taxes paid by a nonresident on qualifying compensation. (4) As used in this section: (a) "Modified adjusted gross income" means federal adjusted gross income as modified by this chapter and the other laws of this state applicable to personal income taxation. (b) "Qualifying compensation" has the meaning given that term in section 1, chapter 559, Oregon Laws 2005. (c) "State" means a state, district, territory or possession of the United States. [1991 c.838 §5; 2001 c.9 §2; 2005 c.559 §6]
OR Rev Stat § 316.135 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.135

[1979 c.554 §2; renumbered 316.752]
OR Rev Stat § 316.136 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.136

[1979 c.554 §3; renumbered 316.758]
OR Rev Stat § 316.137 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.137

[1979 c.554 §4; renumbered 316.765]
OR Rev Stat § 316.138 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.138

[1979 c.554 §5; renumbered 316.771]
OR Rev Stat § 316.143 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.143

[1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005]
OR Rev Stat § 316.144 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.144

[1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]
OR Rev Stat § 316.145 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.145

[1979 c.561 §4; renumbered 316.849]
OR Rev Stat § 316.146 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.146

[1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005]
OR Rev Stat § 316.148 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.148 - Credit for expenses in lieu of nursing home care; limitation.

(1) A credit against the taxes otherwise due under this chapter shall be allowed to an eligible taxpayer with respect to food, clothing, medical care and transportation expenses paid or incurred by the taxpayer during the taxable year on behalf of a qualified individual in order that the qualified individual is not placed or maintained in a nursing home unnecessarily. The amount of the credit shall be $250 or eight percent of the expenses paid or incurred during the taxable year, whichever is less. (2) No credit shall be allowed under this section for expenses paid or incurred for any period of time in which the qualified individual is a resident in a nursing home or is receiving authorized services as defined in ORS 410.410 from Oregon Project Independence. [1979 c.494 §3; 2011 c.201 §9] Note: Section 37, chapter 913, Oregon Laws 2009, provides: Sec. 37. A credit may not be claimed under ORS 316.148 for tax years beginning on or after January 1, 2016. [2009 c.913 §37]
OR Rev Stat § 316.149 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.149 - Evidence of eligibility for credit.

Evidence of payments made or expenses incurred that form the basis of the credit allowed under ORS 316.147 to 316.149 shall be submitted to the Department of Revenue in accordance with any rules adopted by the department relative to the submission of evidence of such payments. [1979 c.494 §4]
OR Rev Stat § 316.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.150

[1979 c.414 §2; renumbered 316.854]
OR Rev Stat § 316.158 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.158 - Effect upon ORS 316.157 of determination of invalidity; severability.

(1) It is the intent of the Legislative Assembly that no part of ORS 316.157 be the law if any part of ORS 316.157 is held to be invalid or unconstitutional. However, no amended return or payment of additional taxes shall be required for any year prior to the year in which any part of ORS 316.157 is held to be invalid or unconstitutional by a court of last resort. (2) Except as provided in subsection (1) of this section, it is the intent of the Legislative Assembly that the provisions of this section and ORS 238.445, 316.087, 316.157, 316.680 and 316.695 be severable as provided in ORS 174.040. [1991 c.823 §9; 2015 c.348 §22; 2015 c.480 §10] Note: 316.158 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 316.162 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.162 - Definitions for ORS 316.162 to 316.221.

As used in ORS 316.162 to 316.221: (1) "Employer" means: (a) A person who is in relation to another person such that the person may control the work of that other person and direct the manner in which the work is to be done; or (b) An officer or employee of a corporation, or a member or employee of a partnership, who as an officer, employee or member is under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.207. (2) "Wages" means remuneration for services performed by an employee for an employer, including the cash value of all remuneration paid in any medium other than cash, except that "wages" does not include remuneration paid: (a) For active service in the Armed Forces of the United States as to which no withholding is required by the Internal Revenue Code. (b) To an employee of a common carrier to the extent that 49 U.S.C. 14503 and 40116 prohibit the remuneration from withholding for state income taxes. (c) For domestic service in a private home, a local college club or a local chapter of a college fraternity or sorority. (d) For casual labor not in the course of the employer’s trade or business. (e) To an employee whose services to the employer consist solely of labor in connection with the planting, cultivating or harvesting of seasonal agricultural crops if the total amount paid to the employee is less than $300 annually. (f) To seamen who are exempt from garnishment, attachment or execution under title 46 of the United States Code. (g) To persons temporarily employed as emergency forest fire fighters. (h) To employees’ trusts exempt from tax under provisions of the federal Internal Revenue Code. (i) For services performed by a duly ordained, commissioned or licensed minister of a church in the exercise of the minister’s ministry or by a member of a religious order in the exercise of religious duties required by the order, which duties are not commercial in nature. (j) For services provided by an independent contractor, as defined in ORS 670.600. (k) To or on behalf of an employee, a beneficiary of an employee or an alternate payee under or to an eligible deferred compensation plan that, at the time of the payment, is a plan described in section 457(b) of the Internal Revenue Code and that is maintained by an eligible employer described in section 457(e)(1)(A) of the Internal Revenue Code. (L) When the remuneration is exempt from taxation under this chapter. [1969 c.493 §24; 1971 c.690 §1; 1973 c.229 §1; 1977 c.604 §1; 1981 c.705 §3; 1985 c.87 §3; 1989 c.762 §2; 1997 c.839 §15; 1999 c.21 §42; 1999 c.90 §13; 1999 c.580 §9; 2001 c.660 §40; 2003 c.77 §16; 2003 c.704 §6; 2005 c.533 §7; 2019 c.134 §1]
OR Rev Stat § 316.167 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.167 - Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes.

(1) Every employer at the time of the payment of wages to any employee shall deduct and retain from the wages an amount determined by the Department of Revenue under ORS 316.172. However, in the case of wages paid to an employee whose services to the employer consist solely of labor in connection with the planting, cultivating or harvesting of seasonal agricultural crops, the employer may elect to withhold two percent of the total wages paid without regard to any exemption from withholding requirements. (2) If a lender, surety or other person who supplies funds to or for the account of an employer for the purpose of paying wages of the employees of the employer has actual notice or knowledge that the employer does not intend to or will not be able to make timely payment or deposit of the tax required to be deducted and withheld, the lender, surety or other person shall be liable to the State of Oregon in a sum equal to the taxes together with interest which are not timely paid over to the department. This liability shall be limited to the principal amount supplied by the lender, surety or other person, and any amounts so paid to the department shall be credited against the liability of the employer. (3) With the approval of the Oregon Department of Administrative Services, the department may enter into contracts with banking institutions including but not limited to Federal Reserve Banks, incorporated banks, trust companies, domestic building and loan associations, savings and loan associations or credit unions authorizing them to receive as financial agents of the department any tax required to be withheld and paid to the department. [1969 c.493 §25; 1975 c.394 §1; 1977 c.604 §2; 1982 s.s.1 c.1 §1; 2019 c.134 §2]
OR Rev Stat § 316.168 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.168 - Employer required to file combined quarterly tax report.

(1) Except as otherwise provided by law, every employer subject to the provisions of ORS 316.162 to 316.221, 656.506 and ORS chapter 657, or a payroll-based tax imposed by a mass transit district and administered by the Department of Revenue under ORS 305.620, shall make and file a combined quarterly tax and assessment report upon a form prescribed by the department. (2) The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing, as provided in ORS 305.820. (3) The report shall be accompanied by payment of any tax or assessment due and a combined tax and assessment payment coupon prescribed by the department. The employer shall indicate on the coupon the amount of the total payment and the portions of the payment to be paid to each of the tax or assessment programs. (4) The Department of Revenue shall credit the payment to the tax or assessment programs in the amounts indicated by the employer on the coupon and shall promptly remit the payments to the appropriate taxing or assessing body. (5) If the employer fails to allocate the payment on the coupon, the department shall allocate the payment to the proper tax or assessment programs on the basis of the percentage the payment bears to the total amount due. (6) The Department of Revenue shall distribute copies of the combined quarterly tax and assessment report and the necessary tax or assessment payment information to each of the agencies charged with the administration of a tax or assessment covered by the report. (7) The Department of Revenue, the Employment Department and the Department of Consumer and Business Services shall develop a system of account numbers and assign to each employer a single account number representing all of the tax and assessment programs included in the combined quarterly tax and assessment report. [1989 c.901 §2; 1993 c.760 §2; 2009 c.33 §20]
OR Rev Stat § 316.169 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.169 - Circumstances in which person other than employer required to withhold tax.

(1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or to an agent on behalf of the employee, the lender, surety or other person shall deduct and retain from the wages, and shall be liable to this state for, an amount equal to the amount required to be withheld from the employee’s wages by the employer under ORS 316.167 and 320.550. (2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS 316.168. (3) Amounts paid under this section shall be credited against the liability of the employer under ORS 316.167 and 320.550. (4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS 316.191, 316.197, 316.202, 316.207, 316.212 and 320.550. (5) The employer of an employee that receives wages from a lender, surety or other person shall not be discharged from any liability or other obligation under ORS 316.162 to 316.221 or 320.550 except as provided for in subsection (3) of this section. [1997 c.133 §6; 2017 c.750 §122c]
OR Rev Stat § 316.171 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.171 - Application of tax and report to administration of tax laws.

Except as provided in this section and ORS 314.840, 316.168, 316.197, 316.202 and 657.571, the statutes and regulations applicable to each agency, requiring a report and imposing a tax, shall govern as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures. [1989 c.901 §3; 2019 c.134 §3]
OR Rev Stat § 316.172 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.172 - Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers.

(1) The Department of Revenue shall specify and disseminate information providing for the deduction and withholding of tax in an amount substantially equivalent to the amount of the tax that each employee will be required to pay under this chapter upon wages or other income. The amount shall be determined based upon wages for a given daily, weekly, biweekly, semimonthly, monthly or other payroll period. To accomplish this purpose, the department may make special provision for employees who are in the state for limited periods of time. (2) The department shall determine the amount, form and manner of withholding of tax by employers on behalf of employees for purposes of ORS 316.162 to 316.221. [1969 c.493 §26; 1973 c.402 §20; 2019 c.134 §4]
OR Rev Stat § 316.177 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.177 - Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis.

(1) If an employee provides the employer with a withholding statement or exemption certificate under ORS 316.182, the employer may rely upon the instruction provided by the employee. If the employee instructs the employee’s employer to withhold an amount of tax from the employee’s pay or claim exemption from withholding, and as of the time the instruction was made there was no reasonable basis for the instruction, the Department of Revenue shall assess and collect from the employee a penalty of $500. (2) The penalty imposed under this section is in addition to any other penalty imposed by law. Any employee against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 to 305.560. If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed without interest in the same manner as income tax deficiencies are recorded and collected under ORS 314.430. (3) The department may waive all or any part of the penalty imposed under subsection (1) of this section if the income tax liability of the employee for the taxable year is equal to or less than the sum of: (a) The credits against taxes allowed for purposes of this chapter; and (b) The payments of estimated tax which are considered payments on account of the tax liability of the employee under ORS 316.579 and 316.583. [1969 c.493 §27; 1987 c.293 §19; 1987 c.843 §20; 1993 c.730 §42; 1995 c.650 §37; 2019 c.134 §5]
OR Rev Stat § 316.182 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.182 - Withholding statement of exemption certificate; default withholding rate.

(1) The Department of Revenue may require a withholding statement or an exemption certificate to be filed on a form prescribed by the department for purposes of an employee instructing the employee’s employer of the proper amount of tax to withhold from the employee’s pay, or of the employee’s exemption from withholding requirements. (2) A withholding statement or exemption certificate need not be procured from an employee whose wages consist of wages as defined in ORS 316.162 (2)(e). (3) If a statement or certificate is not provided to the employer as required under subsection (1) of this section, the employer shall withhold tax from the wages paid to the employee at the rate of eight percent of the wages. [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §6]
OR Rev Stat § 316.187 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.187 - Amount withheld is in payment of employee’s tax.

The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 and 316.172 shall be considered to be in part payment of the tax on such employee’s income for the taxable year which begins within such calendar year, and the return made by the employer pursuant to ORS 316.202 shall be accepted by the Department of Revenue as evidence in favor of the employee of the amounts so deducted from the employee’s wages. [1969 c.493 §29]
OR Rev Stat § 316.191 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.191 - Withholding taxes at time and in manner other than required by federal law; rules.

Notwithstanding the provisions of ORS 316.197: (1) When adherence to the federal withholding system creates an undue burden on an employer, the employer may request and the Department of Revenue may permit that taxes be withheld and paid over within a time and in a manner other than that required under federal law. (2) If the department permits the modification of the time and manner of withholding and payment of taxes under this section the method of withholding and payment permitted shall, whenever possible, provide for withholding and payment in a manner similar to that required for other employers required to deduct and retain similar amounts of income taxes from wages paid to their employees in Oregon. (3) The department shall adopt rules establishing the manner in which an employer may request a modification under this section, and may by rule prescribe a modification of the time and manner of withholding and payment of taxes in such instances as it considers necessary. The department may adopt by rule any exceptions to federal withholding requirements that have been adopted by the Internal Revenue Service. [1985 c.87 §2]