§ 318.010 Short title; Department of Revenue to administer chapter
§ 318.020 Imposition of tax
§ 318.031 Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
§ 318.040 Exempt corporations
§ 318.060 Rules and regulations; personnel
§ 318.070 Disposition of revenue
§ 318.074 Disposition of revenue from tax imposed at increased rate; estimate
§ 318.106 ORS 317.151 as part of chapter
§ 318.130 ORS 317.329 as part of chapter

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Terms Used In Oregon Statutes > Chapter 318 - Corporation Income Tax

  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Dependent: A person dependent for support upon another.
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC