Oregon Statutes 318.031 – Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
It being the intention of the Legislative Assembly that this chapter and ORS Chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS § 305.140 and 305.150, ORS Chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS § 315.104, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS Chapter 317. [1983 c.162 § 46 (enacted in lieu of 318.030); 1984 c.1 § 13; 1985 c.761 § 23; 1987 c.293 § 49; 1987 c.911 § 8f; 1989 c.625 § 24; 1989 c.911 § 5; 1991 c.457 § 15; 1991 c.652 § 11; 1991 c.928 § 5; 1993 c.730 § 6; 1995 c.79 § 171; 1997 c.835 § 41; 1999 c.21 § 50; 1999 c.358 § 5; 2001 c.114 § 43; 2001 c.292 § 13; 2001 c.674 § 12; 2001 c.932 § 11; 2001 c.957 § 19; 2005 c.80 § 3; 2005 c.94 § 90; 2007 c.739 § 8; 2007 c.883 § 4; 2009 c.33 27,28; 2011 c.83 § 22; 2011 c.730 § 20; 2011 c.732 § 10; 2017 c.610 § 22; 2018 c.108 § 8; 2019 c.579 § 16; 2022 c.34 § 12; 2022 c.115 § 16; 2023 c.490 § 24]
