§ 316.002 Short title
§ 316.003 Goals
§ 316.007 Policy
§ 316.012 Terms have same meaning as in federal laws; federal law references
§ 316.013 Determination of federal adjusted gross income
§ 316.018 Application of Payment-in-Kind Tax Treatment Act of 1983
§ 316.022 General definitions
§ 316.024 Application of federal law to determination of taxable income
§ 316.026 Charitable contributions or activities not to be used for domicile or resident status determination
§ 316.027 Resident defined
§ 316.028 Determination of net operating loss, carryback and carryforward
§ 316.029 Disallowance of subtraction for amounts included in calculation of net operating loss
§ 316.031 Net operating loss subtraction allowed to taxpayer doing business in agricultural sector
§ 316.032 Department to administer law; policy as to federal conflicts and technical corrections
§ 316.037 Imposition and rate of tax
§ 316.042 Amount of tax where joint return used
§ 316.043 Tax rates allowed for certain qualifying income; conditions; election
§ 316.044 Estimates by Legislative Revenue Officer; reports; adjustment of rates
§ 316.045 Tax rate imposed on certain long-term capital gain from farming; requirements
§ 316.047 Transitional provision to prevent doubling income or deductions
§ 316.048 Taxable income of resident
§ 316.054 Social Security benefits to be subtracted from federal taxable income
§ 316.056 Interest or dividends on obligations of state or public bodies subtracted from federal taxable income
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Terms Used In Oregon Statutes > Chapter 316 > General Provisions

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
  • Part-year resident: means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. See Oregon Statutes 316.022
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • public body: means state government bodies, local government bodies and special government bodies. See Oregon Statutes 174.109
  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100