reglab/housing_qa huggingface dataset:
OR Rev Stat § 314.425 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.425 - Examining books, records or persons.

(1) The Department of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, may examine or cause to be examined by an agent or representative designated by it for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in the return, and may require the attendance of the taxpayer or officer or agent or any other person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such persons. The department shall have authority, by order or subpoena to be served with the same force and effect and in the same manner that a subpoena is served in a civil action in the tax court, to require the production at any time and place it may designate of any books, papers, accounts or other information necessary to the carrying out of any law imposing tax on or measured by net income. (2) If any person fails to comply with any subpoena or order of the department or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry under this section, or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the tax court for the county in which the person resides for an order to the person to attend and testify, or otherwise comply with the demand or request of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to comply with the request on demand of the department within 10 days after service of the order (or such further time as the court may grant) or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [1957 c.632 §17 (enacted in lieu of 316.625 and 317.425); 1995 c.650 §33]
OR Rev Stat § 314.430 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.430 - Warrant for collection of taxes.

(1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of the tax is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed (or within five days after the tax becomes due, in the case of the termination of the tax year by the Department of Revenue under the provisions of ORS 314.440), or any amount payable by a transferee under ORS 311.695 is not paid as required under ORS 311.686, and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the department, the department may issue a warrant for the payment of the amount of the tax or amount payable under ORS 311.695, with the added penalties, interest and any collection charge incurred. A copy of the warrant shall be mailed or delivered to the taxpayer or transferee by the department at the taxpayer’s or transferee’s last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer or transferee found within that county, and to levy upon any currency of the taxpayer or transferee found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer or for amounts payable by the transferee as if the state had recovered judgment against the taxpayer for the amount of the tax or against the transferee for the amount payable under ORS 311.695. [1957 c.632 §18 (enacted in lieu of 316.630 and 317.430); 1959 c.74 §1; 1959 c.234 §1; 1975 c.593 §17; 1983 c.696 §12; 1985 c.85 §12; 1985 c.761 §15; 1987 c.586 §42; 1989 c.625 §62; 1997 c.99 §52; 2011 c.389 §1; 2011 c.723 §29]
OR Rev Stat § 314.432 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.432

[1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]
OR Rev Stat § 314.434 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.434

[1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995]
OR Rev Stat § 314.440 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.440 - Tax as debt; termination of taxable period and immediate assessment of tax.

(1) Every tax imposed by any law imposing a tax upon or measured by net income, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the State of Oregon, from the person or persons liable therefor. (2) If the Department of Revenue finds that a taxpayer designs quickly to depart from the state or to remove the property of the taxpayer therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past tax year or the tax year then current unless such proceedings be brought without delay, the department shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the department, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax year (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any years open to assessment under the provisions of the applicable law. The department shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to the last-known address of the taxpayer. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the findings of the department, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer’s design and the certificate of the department of the mailing or issuing of the notice and findings specified in this section is presumptive evidence that the notice and findings were mailed or issued. [1957 c.632 §20 (enacted in lieu of 316.640, 317.440 and 317.445)]
OR Rev Stat § 314.466 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.466 - Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305.

The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise. [1977 c.870 §23 (enacted in lieu of 314.405, 314.455, 314.460 and 314.465); 1995 c.650 §34]
OR Rev Stat § 314.469 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.469 - Treatment of moneys collected under ORS 314.406.

Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502. [2007 c.568 §13]
OR Rev Stat § 314.505 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.505 - Estimate of tax liability by corporations; rules.

(1) Every corporation expecting to have a tax liability under either ORS chapter 317 or 318 of $500 or more shall make an estimate of tax liability for the corporation’s tax year and pay the amount of tax determined as provided in ORS 314.515. (2) The Department of Revenue shall by rule provide for the payment of estimated tax liability by a group of affiliated corporations filing a consolidated return. (3) As used in ORS 314.505 to 314.525, the term "estimated tax liability" means the tax computed under ORS chapter 317 or 318 less the credits allowed for purposes of ORS chapter 317 or 318. [1973 c.292 §1; 1984 c.1 §16; 1993 c.730 §41; 1997 c.299 §5]
OR Rev Stat § 314.515 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.515 - Installment schedule for payment of estimated tax.

(1) A corporation required under ORS 314.505 to make payments of estimated tax shall make the payments to the Department of Revenue in installments as follows: (a) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the fourth month of the taxable year. (b) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the sixth month of the taxable year. (c) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the ninth month of the taxable year. (d) The balance of the estimated tax shall be paid on or before the 15th day of the 12th month of the taxable year. (2) Any payment of estimated tax received by the department for which the corporation has made no designation of the quarterly installment to which the payment is to be applied, shall first be applied to underpayments of estimated tax due for any prior quarter of the taxable year. Any excess amount shall be applied to the installment that next becomes due after the payment was received. [1973 c.292 §2; 1981 c.678 §4; 1985 c.603 §2]
OR Rev Stat § 314.518 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.518 - Estimated tax payments by electronic funds transfer; phase-in; rules.

(1) A corporation required to make a payment of estimated tax under ORS 314.505 to 314.525 shall make the payment by means of electronic funds transfer if: (a) For payment periods beginning on or after July 1, 2001, and before January 1, 2002, the corporation’s annual total amount of estimated tax liability exceeds $50,000. (b) For payment periods beginning on or after January 1, 2002, the corporation is required to make federal estimated tax payments electronically. (2) The Department of Revenue may adopt rules that provide exemptions from the requirement that estimated tax be paid by electronic funds transfer when the taxpayer is disadvantaged by required payment by electronic funds transfer. (3) The Department of Revenue may accept electronically filed payments voluntarily submitted by a corporation that is not required to pay by means of electronic funds transfer. (4) As used in this section, "electronic funds transfer" has the meaning given that term in ORS 293.525. [1997 c.299 §4; 1999 c.21 §35; 2001 c.28 §5; 2001 c.114 §30]
OR Rev Stat § 314.520 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.520 - State agency authority over certain electronic funds transfer payments.

ORS 314.505, 314.518 and 316.198 do not alter the authority under ORS 293.525 of a state agency to require by rule that certain payments to the agency be made by electronic funds transfer. [1997 c.299 §6; 2001 c.114 §39; 2005 c.28 §2] Note: 314.520 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 314.605 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.605 - Short title; construction.

(1) ORS 314.605 to 314.675 may be cited as the Uniform Division of Income for Tax Purposes Act. (2) ORS 314.610 to 314.667 shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. [1965 c.152 §§20,21]
OR Rev Stat § 314.606 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.606 - Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact.

In any case in which the provisions of ORS 314.605 to 314.675 are inconsistent with the provisions of ORS 305.653, the provisions of ORS 314.605 to 314.675 shall control. [1993 c.726 §20; 2013 c.407 §3]
OR Rev Stat § 314.615 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.615 - When allocation and apportionment of net income from business activity required.

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial institution or public utility or the rendering of purely personal services by an individual, shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 to 314.675. Taxpayers engaged in activities as a financial institution or public utility shall report their income as provided in ORS 314.280 and 314.675. [1965 c.152 §3; 2001 c.793 §6; 2001 c.933 §5; 2009 c.403 §6]
OR Rev Stat § 314.620 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.620 - When taxpayer is considered taxable in another state.

For purposes of allocation and apportionment of income under ORS 314.280 and 314.605 to 314.675, a taxpayer is taxable in another state if: (1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or (2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [1965 c.152 §4]
OR Rev Stat § 314.625 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.625 - Certain nonapportionable income to be allocated.

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 to 314.645. [1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2]
OR Rev Stat § 314.630 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.630 - Allocation to this state of net rents and royalties.

(1) Net rents and royalties from real property located in this state are allocable to this state. (2) Net rents and royalties from tangible personal property are allocable to this state (a) if and to the extent that the property is utilized in this state, or (b) in their entirety if the taxpayer’s commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (3) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. [1965 c.152 §6]
OR Rev Stat § 314.635 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.635 - Allocation to this state of capital gains and losses.

(1) Capital gains and losses from sales of real property located in this state are allocable to this state. (2) Capital gains and losses from sales of tangible personal property are allocable to this state if (a) the property had a situs in this state at the time of the sale, or (b) the taxpayer’s commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs. (3) Except in the case of the sale of a partnership interest, capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer’s commercial domicile is in this state. (4) Gain or loss from the sale of a partnership interest is allocable to this state in the ratio of the original cost of partnership tangible property in the state to the original cost of partnership tangible property everywhere, determined at the time of the sale. In the event that more than 50 percent of the value of a partnership’s assets consists of intangibles, gain or loss from the sale of the partnership interest shall be allocated to this state in accordance with the sales factor of the partnership for its first full tax year immediately preceding its tax year during which the partnership interest was sold. [1965 c.152 §7; 1989 c.625 §64]
OR Rev Stat § 314.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.640 - Allocation to this state of interest and dividends.

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state. [1965 c.152 §8]
OR Rev Stat § 314.642 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.642 - Allocation to this state of lottery prizes.

(1) Prizes awarded by the Oregon State Lottery are allocable to this state. (2) A prize awarded by a multistate lottery association of which the Oregon State Lottery is a member is allocable to this state if the ticket upon which the prize is awarded was sold in this state. [1999 c.143 §2]
OR Rev Stat § 314.645 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.645 - Allocation to this state of patent and copyright royalties.

(1) Patent and copyright royalties are allocable to this state (a) if and to the extent that the patent or copyright is utilized by the payer in this state, or (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in this state. (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located. (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located. [1965 c.152 §9]
OR Rev Stat § 314.647 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.647 - Policy.

The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 §12; 2017 c.43 §3] Note: 314.647 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 314.650 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.650 - Apportionment of income.

All apportionable income shall be apportioned to this state by multiplying the income by the sales factor. [1965 c.152 §10; 1989 c.626 §5; 1989 c.1088 §1; 1995 c.79 §156; 2001 c.793 §1; 2003 c.739 §§1,5; 2005 c.832 §§48,49; 2009 c.842 §1; 2017 c.43 §4]
OR Rev Stat § 314.655 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 314 - Taxes Imposed Upon or Measured by Net Income|Section 314.655 - Determination of property factor.

(1) For purposes of ORS 317.391, the property factor is a fraction, the numerator of which is the average value of the taxpayer’s real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer’s real and tangible personal property owned or rented and used during the tax period. (2) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals. (3) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the Department of Revenue may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer’s property. [1965 c.152 §§11,12,13; 2001 c.793 §3; 2001 c.933 §2; 2009 c.842 §2]