reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.209 - Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller.

(1) For purposes of ORS 316.162 to 316.221, in the case of services performed as a qualified real estate broker, 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. [1983 c.597 §3; 2001 c.300 §61]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.212 - Applicability of other provisions of tax law; employer as taxpayer.

The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, 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, apply to employers subject to the provisions of ORS 316.162 to 316.221 and 320.550, and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue under ORS 316.162 to 316.221 and 320.550 is considered the tax of the employer and with respect to the amount the employer is considered as a taxpayer. [1969 c.493 §34; 1982 s.s.1 c.16 §10; 1985 c.87 §5; 2017 c.750 §122h; 2019 c.134 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.213 - Definitions for ORS 316.213 to 316.219.

(1) As used in ORS 316.213 to 316.219:
(a) "Duty days" means the days during the tax year from the beginning of the official preseason training period of a professional athletic team through the last game in which the professional athletic team competes or is scheduled to compete during the tax year.
(b) "Member of a professional athletic team" means an athlete or other individual rendering service to a professional athletic team if the compensation of the athlete or other individual exceeds $50,000 in a tax year.
(2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section. [2003 c.808 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.214 - Withholding requirements for members of professional athletic teams.

(1) A person who transacts business in the State of Oregon and who pays wages, salary, bonuses or other taxable income to a member of a professional athletic team, in lieu of the withholding requirements under ORS 316.167, shall withhold eight percent of the income as provided in this section and by rule of the Department of Revenue.
(2) The person withholding amounts under this section shall pay the amounts withheld to the Department of Revenue at the time and in the manner prescribed by the department by rule.
(3) If the member of a professional athletic team is a resident of the State of Oregon, all compensation paid to the member, whether or not attributable to duty days, is subject to withholding under this section.
(4) If the member of a professional athletic team is not a resident of the State of Oregon, a portion of the compensation paid to the member is subject to withholding under this section. The portion subject to withholding is that portion of compensation received for the tax year that bears the same ratio to total compensation received for the tax year as the number of duty days within this state bears to the total number of duty days spent both within and outside this state during the tax year.
(5) Notwithstanding the description of the portion of compensation subject to withholding in subsection (4) of this section, the Department of Revenue may provide by rule alternative methodologies for determining the portion of compensation subject to withholding under this section that the department determines to be fair and equitable. [2003 c.808 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [2003 c.808 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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 316.167, 6.2 percent of the qualifying compensation paid.
(2) For tax years beginning on or after January 1, 2007, the Department of Revenue may by rule prescribe a withholding percentage that reflects the department’s best estimate of state personal income tax attributable to qualifying compensation. If a withholding percentage is established by rule, a person described in subsection (1) of this section shall withhold at the percentage established by rule in lieu of subsection (1) of this section and the state personal income tax withholding requirements under ORS 316.167.
(3) A person who withholds amounts under this section shall pay the amounts withheld to the Department of Revenue and shall file combined quarterly tax and assessment reports in accordance with ORS 316.168.
(4) A person who is required to withhold amounts under this section shall file, in addition to any other reports required by law, a report with the Oregon Film and Video Office, reporting:
(a) The total amount of qualifying compensation paid by the person;
(b) The names, taxpayer identification numbers and amounts of qualifying compensation paid to each employee receiving qualifying compensation during the period during which the qualifying film production was produced;
(c) The total amount withheld under this section for the period during which the qualifying film production was produced; and
(d) Any other information required by the office.
(5) The report must be filed with the office as soon as is practicable following completion of the qualifying film production or, in the case of a qualifying film production that consists of commercials, annually on or before January 31 of the year following the year in which the commercials were produced. The office shall report the total amount reported by each person under subsection (4)(c) of this section to the department.
(6) Notwithstanding ORS 316.171 or other law governing claims for refund of withheld amounts under ORS 316.162 to 316.221, a person who withholds amounts under this section may not file a claim for refund with respect to any amount shown as having been withheld or any payment accompanying a report filed under ORS 316.162 to 316.221 for a reporting period that overlaps a period for which a report is filed under subsection (4) of this section. [2005 c.559 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.221 - Disposition of withheld amounts.

(1) Notwithstanding ORS 316.168 or 316.502, the Department of Revenue shall deposit into a suspense account established under ORS 293.445 amounts that are withheld and paid to the department under ORS 316.220 and that equal the amounts reported to the department by the Oregon Film and Video Office under ORS 316.220 (5).
(2) Notwithstanding ORS 314.835 or 314.840 or other law concerning the disclosure of tax information, the department may send copies of withholding reports filed under ORS 316.162 to 316.221 by a certificate holder and statements of the amounts actually withheld by a certificate holder to the Oregon Film and Video Office.
(3) Amounts necessary to reimburse the department for the expenses of the department in administering this section and ORS 316.220, not to exceed one-half of one percent of amounts deposited in the suspense account described in subsection (1) of this section, are continuously appropriated to the department from the suspense account. The balance of the suspense account shall be transferred to the Greenlight Oregon Labor Rebate Fund established under section 2, chapter 559, Oregon Laws 2005. [2005 c.559 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §39; 1973 c.115 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §40; 1983 c.684 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §41; 1973 c.402 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1973 c.115 §2; 1995 c.556 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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 316.287.
(3) The Department of Revenue shall adopt rules defining "trust administration" for purposes of subsection (1)(d) of this section that include within the definition activities related to fiduciary decision making and that exclude from the definition activities related to incidental execution of fiduciary decisions.
(4) The department shall adopt rules providing for simplified reporting of resident funeral trusts having a single trustee and of resident funeral trusts that are terminated during the tax year. [1969 c.493 §§42,43; 1997 c.100 §7; 1997 c.325 §42; 2003 c.50 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §44; 1975 c.705 §6; 2009 c.33 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §45; 1985 c.802 §10; 1991 c.838 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §46; 1997 c.839 §18; 1999 c.90 §14; 2001 c.660 §43]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §48; 1983 c.684 §22]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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 beneficiary’s 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. [1969 c.493 §49; 1975 c.705 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §50]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1969 c.493 §54; 1983 c.740 §90; 2001 c.77 §6; 2001 c.660 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1977 c.736 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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. [1977 c.736 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.366 - Schedule for collection of taxpayer self-reported demographic data.

(1) The Department of Revenue shall attach to personal income tax returns required to be filed under this chapter a schedule that allows taxpayers to provide to the department, at the time of filing the return and on a voluntary basis, self-reported identification of the taxpayer’s race and ethnicity.
(2) The data collection schedule required under subsection (1) of this section must:
(a) Allow each taxpayer to select from the full list of demographic data categories of racial or ethnic identity adopted as uniform standards by the Oregon Health Authority pursuant to ORS 413.161.
(b) Allow each individual listed on a return to select one primary identifier and as many as two additional identifiers.
(c) Provide that individuals filing a joint return may each elect whether to indicate identifiers on the schedule.
(d) Be accompanied by the statement that the collection of data is voluntary and self-reported and that the department may not use the collected data for the purposes of audit, collection or other enforcement activities.
(e) Be accompanied by a statement explaining the purpose of collecting data for use in analysis of revenue policy.
(f) Be optional to complete, but provide that individuals shall opt out of completion of the schedule.
(3) The department shall establish policies and procedures to enable individuals who are not required to file an income tax return under this chapter for a given tax year to elect to complete the schedule provided under this section without filing a return. [2023 c.563 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.367 - Joint return by spouses in a marriage.

Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that:
(1) No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return;
(2) If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns;
(3) If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and
(4) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several. [1969 c.493 §55; 1985 c.802 §9; 2015 c.629 §43]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.

Notwithstanding ORS 316.367, upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department of Revenue may terminate the joint and several liability of each spouse and divide the liability equally between both spouses for the tax, penalty and interest due for the tax year that is the subject of the joint return. No petition shall be granted unless at the time of the petition, the spouses are living apart and are legally separated or divorced, and the petitioner satisfies the department that the petitioner is unable to pay the entire liability due to financial hardship. The department shall adopt rules establishing the manner in which a petitioner shall show financial hardship. [1993 c.593 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.

If a joint return has been made under this chapter for a tax year, a spouse shall be relieved of liability for tax, including interest, penalties and other amounts, for the tax year:
(1) If the Internal Revenue Service has made a determination that relieved the spouse of liability for federal taxes for the same tax year under Internal Revenue Code provisions that provide for spouse relief from liability; or
(2) If the Internal Revenue Service has not made a determination that relieved the spouse of liability for the tax year, but the spouse qualifies to be relieved of state tax liability under rules adopted by the Department of Revenue. In adopting rules under this subsection, the department shall consider the provisions of the Internal Revenue Code and regulations issued thereunder that provide for spouse relief from liability for federal taxes. [1983 c.627 §§2,3; 1985 c.802 §9a; 1999 c.90 §15; 2001 c.660 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.

(1) As used in this section, "parent" includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor.
(2) Except as provided in subsection (3) of this section, a minor shall file a return and include on the return all items of the minor’s income, including income attributable to personal services. Income included on the minor’s return shall not be included on the return of the parent. All expenditures by the parent or the minor attributable to the minor’s income are considered to have been paid or incurred by the minor. However, any tax assessed against the minor that is attributable to income from personal services and that is not paid by the minor is for all purposes considered to be properly assessed against the parent.
(3) If a parent is eligible to elect and elects to include the interest and dividend income of a child on the parent’s federal income tax return under section 1(g)(7)(B) of the Internal Revenue Code, the parent shall be considered to have elected to include the interest and dividend income of the child on the return filed by the parent for the same taxable period for purposes of this chapter. The child need not in such case file a return for purposes of this chapter for the taxable period to which the election applies. [1969 c.493 §56; 1989 c.625 §13a; 1991 c.457 §7a; 2015 c.480 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.377 - Individual under disability.

An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individual’s property. [1969 c.493 §57; 1985 c.761 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.382 - Returns by fiduciaries.

(1) An income tax return, in the name of the decedent, for any deceased individual shall be made and filed by a personal representative or other person charged with the care of the property, and this duty extends to any unfiled return prior to decedent’s death. The tax shall be levied upon and collected from the estate. A final return of a decedent shall be due when it would have been due if the decedent had not died.
(2) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof, whether the income is taxable to the estate or trust or to the beneficiaries thereof. If two or more fiduciaries are acting jointly, the return may be made by any one of them. [1969 c.493 §58; 1975 c.705 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.417 - Date return considered made or advance payment made.

(1) A return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax or, if the taxpayer elected to pay the tax in installments, on the last day prescribed for the payment of the first installment. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue.
(2) ORS 305.820 applies to returns filed by mail or private express carrier and to due dates that fall on a Saturday, Sunday or legal holiday. [1969 c.493 §64; 1993 c.44 §3]
2023 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]
2023 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]
2023 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, 285C.635 and 305.231, 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 315.133, 315.174, 315.262, 315.264, 315.266, 315.273, 315.519 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; 2022 c.115 §13; 2023 c.298 §9; 2023 c.538 §8; 2023 c.602 §47a]
2023 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]
2023 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]
2023 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 noncitizen;
(b) If the spouses are separated under a judgment of divorce or of separate maintenance; or
(c) If the spouses have different taxable years.
(3) If spouses make a joint declaration but not a joint return for the taxable year, the spouses may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:
(a) Treat the estimated tax for the year as the estimated tax of either spouse; or
(b) Divide the estimated tax between them.
(4) If the spouses fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835, 314.840 or 314.991, the department may disclose to either spouse the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44; 2022 c.97 §9]
2023 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]
2023 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]