reglab/housing_qa huggingface dataset:
OR Rev Stat § 316.457 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §66; 1977 c.872 §6]
OR Rev Stat § 316.462 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §67]
OR Rev Stat § 316.467 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.467

[1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989]
OR Rev Stat § 316.472 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §69; 1997 c.631 §456]
OR Rev Stat § 316.502 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.502 - Distribution of revenue to General Fund; working balance; refundable credit payments.

(1) The net revenue from the tax imposed by this chapter, after deducting refunds and amounts described in ORS 285B.630 and 285C.635, shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred. (2) A working balance of unreceipted revenue from the tax imposed by this chapter may be retained for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $1 million. (3) Moneys are continuously appropriated to the Department of Revenue to make: (a) The refunds authorized under subsection (2) of this section; and (b) The refund payments in excess of tax liability authorized under ORS 315.174, 315.262, 315.264, 315.266 and 316.090 and section 3, chapter 589, Oregon Laws 2021. [1969 c.493 §70; 1977 c.761 §2; 2003 c.473 §12; 2005 c.826 §§4,4a; 2005 c.832 §§55,60; 2007 c.843 §§84,85,86,87; 2007 c.868 §§6,6a,7,7a; 2007 c.906 §§19,19a,20,20a; 2011 c.83 §17; 2013 c.722 §53; 2013 c.750 §47; 2013 c.763 §7; 2015 c.701 §4; 2021 c.589 §9]
OR Rev Stat § 316.557 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.557 - Definition of "estimated tax."

As used in ORS 316.557 to 316.589, "estimated tax" means the amount of income tax imposed under this chapter for the taxable year, as estimated by the individual, minus the sum of any credits as estimated by the individual against tax provided by this chapter. [1980 c.7 §4; 1985 c.603 §4; 1997 c.839 §21; 1999 c.90 §16; 2001 c.660 §44]
OR Rev Stat § 316.559 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.559 - Application of ORS 316.557 to 316.589 to estates and trusts.

ORS 316.557 to 316.589 do not apply to an estate or trust. [1980 c.7 §9]
OR Rev Stat § 316.563 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 316.162 (2) for the taxable year; or (B) $10,000 in the case of a married individual entitled under ORS 316.567 to file a joint declaration with a spouse, but only if each spouse has received wages as defined in ORS 316.162 (2) for the taxable year; or (C) $5,000 in the case of a married individual not entitled under ORS 316.567 to file a joint declaration with a spouse. (2) No declaration is required if the estimated tax as defined in ORS 316.557 is less than the amount established by rule of the Department of Revenue. The department shall consider the provisions of section 6654 of the Internal Revenue Code in determining the amount. (3) An individual with a taxable year of less than 12 months shall make a declaration in accordance with rules adopted by the Department of Revenue. (4) An individual may amend the declaration filed during the taxable year under rules prescribed by the department. (5) The declaration shall contain information required by the department by rule. [1980 c.7 §§2,2a,5,8; 1981 c.678 §1a; 1987 c.293 §21; 1997 c.839 §22; 1999 c.90 §17; 2001 c.660 §45]
OR Rev Stat § 316.567 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 alien; (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. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44]
OR Rev Stat § 316.569 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1980 c.7 §10; 1985 c.603 §6]
OR Rev Stat § 316.573 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1980 c.7 §12]
OR Rev Stat § 316.577 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1980 c.7 §11; 1981 c.678 §2; 1983 c.162 §64; 2003 c.46 §41; 2021 c.9 §1]
OR Rev Stat § 316.580 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.580

[1953 c.304 §70; 1955 c.595 §2; 1957 c.586 §17; renumbered 316.751]
OR Rev Stat § 316.583 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1980 c.7 §§19,21; 1993 c.726 §35; 2017 c.24 §1]
OR Rev Stat § 316.585 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.585

[1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770]
OR Rev Stat § 316.588 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.588 - When interest on underpayment not imposed.

(1) Interest accruing under ORS 316.587 shall not be imposed for any taxable year if the tax shown on the return for the taxable year (or, if no return is filed, the tax), minus the sum of any credits allowable for purposes of this chapter, including the credit allowable under ORS 316.187, is less than the amount established by rule adopted under ORS 316.563 (2). (2) For purposes of this section: (a) If an amended return is filed on or before the return due date (determined with regard to any extension of time granted to the taxpayer), then the term "return" means the amended return. (b) If during initial processing of the return the Department of Revenue adjusts the amount of tax due, then the term "tax shown on the return" means the tax as adjusted by the department. This paragraph shall not apply if it is ultimately determined that the adjustment was improper. [1987 c.293 §22c; 1993 c.726 §35b; 1999 c.90 §19; 2001 c.660 §5]
OR Rev Stat § 316.589 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1980 c.7 §§14,15; 1985 c.603 §9]
OR Rev Stat § 316.681 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.681 - Interest or dividends to benefit self-employed or individual retirement accounts.

ORS 316.680 (1)(a) shall apply to the interest or dividends described under ORS 316.680 (1)(a) to the extent such interest or dividends are includable in arriving at federal taxable income as distributions from plans to benefit the self-employed or from individual retirement accounts described under sections 401 to 408A of the Internal Revenue Code. [1985 c.738 §2; 2003 c.77 §18]
OR Rev Stat § 316.685 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.685 - Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit.

(1)(a) The federal income tax deduction provided by ORS 316.680 shall be as reported on the taxpayer’s original return and shall be computed on the accrual method of accounting. Any adjustments to the federal income tax deduction now or hereafter required by Oregon law, including but not limited to the elimination of the self-employment tax, also shall be computed and eliminated according to the accrual method of accounting. (b) For purposes of calculating the amount of the deduction for federal income taxes provided under ORS 316.680, the taxpayer shall not take into account any amount of the earned income credit provided under section 32 of the Internal Revenue Code that reduced the amount of the taxpayer’s federal income tax liability for the tax year. (2) If refunds or additional assessments result from an adjustment whether initiated by the federal or state government or the taxpayer after the filing of the original return by the taxpayer, any additional federal taxes shall be deductible by the Oregon taxpayer under this section in the year in which the adjustment is finally determined or paid whichever is later. In the case of a refund the tax reduction shall be added to the taxpayer’s income in the year in which the refund is received. (3) For purposes of this chapter, federal income tax does not include the following: (a) Taxes, contributions or other payments paid by employees in pursuance of federal laws relating to Social Security, railroad retirement, unemployment compensation or old age benefits. (b) Taxes paid pursuant to the Self-Employment Contribution Act, subtitle A, chapter 2, Internal Revenue Code. [Formerly 316.072; 1987 c.293 §24; 1997 c.692 §4]
OR Rev Stat § 316.687 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.687 - Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation.

There shall be added to federal taxable income of a parent who makes an election under section 1(g)(7)(B) of the Internal Revenue Code any amount in excess of the standard deduction allowed for a child under ORS 316.695 (8) but not in excess of the amount described in section 1(g)(7)(B)(i) of the Internal Revenue Code (twice the amount in effect for the taxable year under section 63(c)(5)(A) of the Internal Revenue Code). The addition under this section shall be made for each child whose income is included in the taxable income of the parent under section 1(g)(7)(B) of the Internal Revenue Code. [1989 c.625 §13; 1991 c.457 §7c; 1997 c.839 §23; 1999 c.917 §2]
OR Rev Stat § 316.690 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.690 - Foreign income taxes.

(1) Subject to subsection (2) of this section, in addition to other modifications provided in this chapter, and if a taxpayer elects to take foreign income taxes imposed for the taxable year by a foreign country as a credit on the federal income tax return or does not itemize personal deductions on the federal income tax return, there shall be subtracted from federal taxable income in the computation of state taxable income the amount of foreign income taxes imposed for the taxable year by a foreign country. (2) The deduction for foreign country income taxes provided by this section shall be limited as follows: (a) Except as provided in paragraph (b) of this subsection, the sum of foreign country income taxes deducted in computing state taxable income and the modification for federal income taxes authorized by ORS 316.680 (1)(b) as limited by ORS 316.695 (3) shall not exceed $3,000. (b) In the case of spouses in a marriage filing separate tax returns, the sum described in paragraph (a) of this subsection shall be limited to $1,500. [Formerly 316.071; 1985 c.345 §8; 1987 c.293 §24a; 2015 c.629 §45]
OR Rev Stat § 316.697 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.697 - Fiduciary adjustment.

There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under ORS 316.287. [Formerly 316.077]
OR Rev Stat § 316.698 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.698 - Subtraction for qualifying film production labor rebates.

If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter. [2005 c.559 §8]
OR Rev Stat § 316.707 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.707 - Computation of depreciation of property under federal law; applicability.

(1) To the extent that the amount allowed as a deduction under section 168 of the Internal Revenue Code (Accelerated Cost Recovery System) exceeds, or is less than, the amount that would be allowed as a deduction for depreciation for the property under the federal Internal Revenue Code as amended and in effect on December 31, 1980, the difference shall be added to, or subtracted from federal taxable income, whichever is applicable. (2) The modifications required by subsection (1) of this section apply only to the differences in the computation of depreciation (reasonable allowance for exhaustion, wear, tear and obsolescence) under the Accelerated Cost Recovery System and the other methods of depreciation. Nothing in this section shall be construed to govern the eligibility of property for depreciation, or other provisions of the Internal Revenue Code which do not directly govern the computation of the deduction amount for recovery property. (3) There shall be added to federal taxable income any amount deducted under section 179 of the Internal Revenue Code (election to expense certain depreciable business assets). However, any asset with respect to which this section applies may be depreciated as otherwise provided under this chapter. (4) Income included in federal taxable income by a shareholder of an S corporation pursuant to sections 1366 to 1368 of the Internal Revenue Code shall be adjusted for purposes of determining Oregon taxable income as required by the provisions of this section. (5) This section shall not apply to property placed in service in taxable years beginning on or after January 1, 1985. [1983 c.162 §67; 1985 c.802 §13]