Justia › US Law › US Regulations › Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS

Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS

Section 150-314-0005 - Period of Computation of Taxable Income
Section 150-314-0010 - Mitigation of Effect of Limitations and Other Provisions
Section 150-314-0012 - Determination by Agreement
Section 150-314-0020
Section 150-314-0025 - Pollution Control Facilities: Revocation of Certificate
Section 150-314-0027 - Pollution Control Facilities: Facilities Not Eligible for Tax Credit
Section 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax
Section 150-314-0040 - Withholding on Real Property Conveyances
Section 150-314-0045 - REMIC Filing Requirements
Section 150-314-0047 - REMIC Income Taxable to Nonresidents
Section 150-314-0055 - Change in Methods of Accounting or Reporting
Section 150-314-0060 - Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election
Section 150-314-0062 - Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
Section 150-314-0064 - Definitions
Section 150-314-0066 - Apportionment and Allocation of Income Generally
Section 150-314-0068 - Allocation of Income
Section 150-314-0070 - Apportionment Factors Generally
Section 150-314-0072 - Apportionment Factors
Section 150-314-0074 - Modified Factors for Carriers of Freight or Passengers: General Rule
Section 150-314-0076 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Railroads
Section 150-314-0078 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Airlines
Section 150-314-0080 - Modified Factors for Carriers of Freight or Passengers: Special Rules - Trucking Companies
Section 150-314-0082 - Modified Factors for Companies Engaged in Sea Transportation Service
Section 150-314-0084 - Modified Factors for Companies Involved in Interstate River Transportation Service
Section 150-314-0086 - Other Methods: Limited Application
Section 150-314-0088 - Modified Factors for Financial Institutions
Section 150-314-0090 - Public Utilities: Sale of Commodities
Section 150-314-0100 - Disallowance of Certain Intercompany Transactions Involving Intangible Assets
Section 150-314-0105 - Farm Income Averaging
Section 150-314-0110 - Allocation of Oregon Modifications to Passive Activity Losses
Section 150-314-0115 - Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
Section 150-314-0120 - Reduction of Tax Attributes after Discharge of Debt
Section 150-314-0125 - Listed Transaction Reporting Requirement
Section 150-314-0130 - Definition: Final Determination
Section 150-314-0135 - Returns When Accounting Period Changed
Section 150-314-0140 - Information Returns
Section 150-314-0142 - Brokers' Information Returns
Section 150-314-0150 - Requirement to File Returns Electronically (Corporation E-file Mandate)
Section 150-314-0152 - Requirement to File Returns Electronically
Section 150-314-0160 - Report of Changes in Federal Taxable Income
Section 150-314-0165 - Filing Returns of Income: Due date
Section 150-314-0167 - Filing Returns of Income: Extensions, Chapters 316, 317 and 318
Section 150-314-0169 - Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards
Section 150-314-0171 - Alternative Filing Methods
Section 150-314-0173 - Time Limitations Affected by Military Service
Section 150-314-0175 - Time Limitations for Persons Outside United States
Section 150-314-0185 - Payment of Tax; Interest on Delayed Return
Section 150-314-0187 - Responsibility for Tax Payments
Section 150-314-0195 - Delinquency Penalty
Section 150-314-0197 - Failure to File Penalty
Section 150-314-0199 - Interest on Deficiencies and Delinquencies
Section 150-314-0205 - Substantial Understatement Penalty (SUP)
Section 150-314-0207 - Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402
Section 150-314-0209 - Substantial Authority, Adequate Disclosure and Reasonable Basis
Section 150-314-0215 - Listed Transaction Understatement; Penalty
Section 150-314-0220 - Addit ional Assessments
Section 150-314-0222 - Five-Year Statute of Limitations
Section 150-314-0224 - Time Limit to Make Adjustment
Section 150-314-0226 - Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence
Section 150-314-0228 - Extension of Period for Assessment
Section 150-314-0230 - Effect of Federal Extension of Period for Assessment
Section 150-314-0240 - Refunds Generally
Section 150-314-0242 - Refunds
Section 150-314-0244 - Minimum Offset Amount
Section 150-314-0246 - Interest Computation - Offset
Section 150-314-0248 - Refund Offset Priority
Section 150-314-0250 - Refunds; Net Operating Loss and Net Capital Loss Carryback Claims
Section 150-314-0252 - Effect of Federal Extension of Period for Assessment
Section 150-314-0254 - Separate Refunds When a Joint Return Has Been Filed
Section 150-314-0256 - Refunds of Tax Overpayments to Spouse or Heirs
Section 150-314-0265 - Model Recordkeeping and Retention
Section 150-314-0267 - Requirement to Provide Copies of Documents
Section 150-314-0275 - Definition: Collection Charge
Section 150-314-0277 - Payment Secured by Bond, Deposit or Otherwise
Section 150-314-0279 - Statute of Limitation on Tax Collection
Section 150-314-0285 - Assessment of Withholding Tax Against Liable Officers
Section 150-314-0290 - Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return
Section 150-314-0292 - Estimated Tax: When Estimates Are Required For Tax Exempt Corporations
Section 150-314-0294 - Estimated Tax: Affiliated Corporations
Section 150-314-0300 - Estimated Tax: Due Dates of Payments for Short-Period Returns
Section 150-314-0302 - Estimated Tax: Application of Payments
Section 150-314-0310 - Requirement to Use Electronic Funds Transfer
Section 150-314-0315 - Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
Section 150-314-0317 - Estimated Tax: Consolidated Return Underpayments
Section 150-314-0319 - Estimated Tax: Apportioned Returns
Section 150-314-0321 - Estimated Tax: Application of Net Loss, Annualized Income Exception
Section 150-314-0323 - Estimated Tax: Interest on Underpayment
Section 150-314-0325 - Estimated Tax: Computation of Underpayment
Section 150-314-0327 - Underpayment of Estimated Tax; First and Second Installment for Large Corporations
Section 150-314-0335 - Apportionable and Nonapportionable Income Defined
Section 150-314-0337 - Apportionable and Nonapportionable Income; Application of Definitions
Section 150-314-0339 - Proration of Deductions
Section 150-314-0345 - Apportionment and Allocation of Income Generally
Section 150-314-0347 - Application of ORS 314.610 to 314.667: Allocation
Section 150-314-0349 - Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business
Section 150-314-0351 - Two or More Businesses of a Single Taxpayer
Section 150-314-0353 - Apportionment for Long-Term Construction Contracts
Section 150-314-0355 - Special Rules: Installment Sales
Section 150-314-0357 - Modified Factors for Motion Picture and Television Film Producers
Section 150-314-0365 - Taxable in Another State; In General
Section 150-314-0367 - Taxable in Another State; When a Taxpayer is "Subject To" Tax Under ORS 314.620(1)
Section 150-314-0369 - Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax
Section 150-314-0371 - Taxable in Another State; Washington Business and Occupation Tax
Section 150-314-0380 - Allocation of Interest and Dividends
Section 150-314-0385 - Apportionment Formula
Section 150-314-0390 - Property Factor; In General
Section 150-314-0392 - Property Factor; Property Used for the Production of Apportionable Income
Section 150-314-0394 - Property Factor; Consistency in Reporting
Section 150-314-0396 - Property Factor; Numerator
Section 150-314-0398 - Property Factor; Valuation of Owned Property
Section 150-314-0400 - Property Factor; Valuation of Rented Property
Section 150-314-0402 - Property Factor; Timber
Section 150-314-0404 - Property Factor; Intangible Drilling Costs
Section 150-314-0406 - Property Factor; Averaging Property Value
Section 150-314-0415 - Payroll Factor; In General
Section 150-314-0417 - Payroll Factor; Numerator
Section 150-314-0425 - Sales Factor; Definition of Gross Receipts
Section 150-314-0427 - Sales Factor; Numerator
Section 150-314-0429 - Sales Factor; Sales of Tangible Personal Property in this State
Section 150-314-0431 - Sales Factor; Sales of Tangible Personal Property to United States Government in this State
Section 150-314-0433
Section 150-314-0435 - Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State
Section 150-314-0437 - Gross Receipts Related to Deferred Gain or Loss
Section 150-314-0439
Section 150-314-0441
Section 150-314-0443
Section 150-314-0445
Section 150-314-0455 - Modified Factors for Publishing
Section 150-314-0460 - Apportionment of Net Loss
Section 150-314-0466 - Definition of Programming and Subscription Services
Section 150-314-0465 - Sales Factor for Interstate Broadcasters
Section 150-314-0470 - Interstate Broadcasters: Net Income Attributable to this State
Section 150-314-0475 - Consistent Treatment of Partnership Items
Section 150-314-0480 - Publicly Traded Partnerships Taxed as Corporations
Section 150-314-0485 - Partnership Information Returns
Section 150-314-0487 - Partnership Penalty
Section 150-314-0495 - Corporation Tax Credits - Converting a C Corporation to an S Corporation
Section 150-314-0497 - Corporation Tax Credits - Converting an S Corporation to a C Corporation
Section 150-314.085(2) - Renumbered
Section 150-314.105 - Renumbered
Section 150-314.105(1)(d) - Renumbered
Section 150-314.220 - Renumbered
Section 150-314.255(1) - Renumbered
Section 150-314.255(2) - Renumbered
Section 150-314.256 - Renumbered
Section 150-314.258 - Renumbered
Section 150-314.260 - Renumbered
Section 150-314.260(4) - Renumbered
Section 150-314.276 - Renumbered
Section 150-314.280(3) - Renumbered
Section 150-314.280-(A) - Renumbered
Section 150-314.280-(B) - Renumbered
Section 150-314.280-(C) - Renumbered
Section 150-314.280-(D) - Renumbered
Section 150-314.280-(E) - Renumbered
Section 150-314.280-(F) - Renumbered
Section 150-314.280-(G) - Renumbered
Section 150-314.280-(H) - Renumbered
Section 150-314.280-(I) - Renumbered
Section 150-314.280-(J) - Renumbered
Section 150-314.280-(K) - Renumbered
Section 150-314.280-(L) - Renumbered
Section 150-314.280-(M) - Renumbered
Section 150-314.280-(N) - Renumbered
Section 150-314.280-(O) - Renumbered
Section 150-314.295 - Renumbered
Section 150-314.297 - Renumbered
Section 150-314.300 - Renumbered
Section 150-314.302 - Renumbered
Section 150-314.306 - Renumbered
Section 150-314.308 - Renumbered
Section 150-314.330(2) - Renumbered
Section 150-314.355 - Renumbered
Section 150-314.360 - Renumbered
Section 150-314.360(2) - Renumbered
Section 150-314.364(A) - Renumbered
Section 150-314.364(B) - Renumbered
Section 150-314.380-(A) - Renumbered
Section 150-314.385(1)-(A) - Renumbered
Section 150-314.385(1)-(B) - Renumbered
Section 150-314.385(1)-(D) - Renumbered
Section 150-314.385(3) - Renumbered
Section 150-314.385(4) - Renumbered
Section 150-314.385(c)-(A) - Renumbered
Section 150-314.385(c)-(B) - Renumbered
Section 150-314.395 - Renumbered
Section 150-314.395(1) - Renumbered
Section 150-314.400 - Renumbered
Section 150-314.400(2) - Renumbered
Section 150-314.400(4) - Renumbered
Section 150-314.402 - Repealed
Section 150-314.402-(A) - Renumbered
Section 150-314.402-(C) - Renumbered
Section 150-314.402(4)(b) - Renumbered
Section 150-314.403 - Renumbered
Section 150-314.410(1) - Renumbered
Section 150-314.410(2) - Renumbered
Section 150-314.410(4) - Renumbered
Section 150-314.410(6) - Renumbered
Section 150-314.410(7) - Renumbered
Section 150-314.410(9) - Renumbered
Section 150-314.415 - Renumbered
Section 150-314.415(1)(b)-(A) - Renumbered
Section 150-314.415(1)(b)-(B) - Renumbered
Section 150-314.415(1)(e)-(A) - Renumbered
Section 150-314.415(1)(e)-(B) - Renumbered
Section 150-314.415(2)(b)-(A) - Renumbered
Section 150-314.415(2)(b)-(B) - Renumbered
Section 150-314.415(2)(f)-(A) - Renumbered
Section 150-314.415(2)(f)-(B) - Renumbered
Section 150-314.415(5)(a) - Renumbered
Section 150-314.415(6) - Renumbered
Section 150-314.415(7) - Renumbered
Section 150-314.415(8) - Renumbered
Section 150-314.425 - Renumbered
Section 150-314.425-(B) - Renumbered
Section 150-314.430(1)-(A) - Renumbered
Section 150-314.430(1)-(B) - Renumbered
Section 150-314.430(2) - Renumbered
Section 150-314.466-(B) - Renumbered
Section 150-314.505-(A) - Renumbered
Section 150-314.505-(B) - Renumbered
Section 150-314.505(2) - Renumbered
Section 150-314-0505
Section 150-314-0510 - Definitions for Composite Tax Returns and Pass-through Entity Withholding
Section 150-314.515 - Renumbered
Section 150-314.515-(A) - Renumbered
Section 150-314-0515 - Oregon Composite Tax Return
Section 150-314.518 - Renumbered
Section 150-314-0520 - Pass-through Entity Withholding Requirements
Section 150-314-0521 - Pass-through entity elective tax: Estimated tax; interest on underpayment of estimated tax; waiver of underpayment interest for individual members
Section 150-314-0522 - Pass-through entity elective tax: Electing entities using a fiscal year; when addition and credit claimed by member
Section 150-314.525(1)-(A) - Renumbered
Section 150-314.525(1)-(B) - Renumbered
Section 150-314.525(1)(c)-(A) - Renumbered
Section 150-314.525(1)(d) - Renumbered
Section 150-314.525(2)-(A) - Renumbered
Section 150-314.525(2)-(B) - Renumbered
Section 150-314.525(5) - Renumbered
Section 150-314-0525 - Exceptions to Pass-through Entity Withholding Requirements
Section 150-314-0530 - Divulging Particulars of Returns and Reports Prohibited
Section 150-314-0535 - Information That May Be Furnished
Section 150-314-0540 - Rewards for Information
Section 150-314-0545 - Combat Zone Benefits
Section 150-314.610(1)-(A) - Renumbered
Section 150-314.610(1)-(B) - Renumbered
Section 150-314.610(1)-(C) - Renumbered
Section 150-314.615-(A) - Renumbered
Section 150-314.615-(C) - Renumbered
Section 150-314.615-(D) - Renumbered
Section 150-314.615-(E) - Renumbered
Section 150-314.615-(F) - Renumbered
Section 150-314.615-(G) - Renumbered
Section 150-314.615-(H) - Renumbered
Section 150-314.620-(A) - Renumbered
Section 150-314.620-(B) - Renumbered
Section 150-314.620-(C) - Renumbered
Section 150-314.620-(D) - Renumbered
Section 150-314.640 - Renumbered
Section 150-314.650 - Renumbered
Section 150-314.655(1)-(A) - Renumbered
Section 150-314.655(1)-(B) - Renumbered
Section 150-314.655(1)-(C) - Renumbered
Section 150-314.655(1)-(D) - Renumbered
Section 150-314.655(2)-(A) - Renumbered
Section 150-314.655(2)-(B) - Renumbered
Section 150-314.655(2)-(C) - Renumbered
Section 150-314.655(2)-(E) - Renumbered
Section 150-314.655(3) - Renumbered
Section 150-314.660(1) - Renumbered
Section 150-314.660(2) - Renumbered
Section 150-314.665(1)-(A) - Renumbered
Section 150-314.665(1)-(B) - Renumbered
Section 150-314.665(2)-(A) - Renumbered
Section 150-314.665(2)-(B) - Renumbered
Section 150-314.665(2)-(C) - Repealed
Section 150-314.665(3) - Renumbered
Section 150-314.665(4) - Renumbered
Section 150-314.665(5) - Renumbered
Section 150-314.665(6) - Renumbered
Section 150-314.665(6)(a) - Renumbered
Section 150-314.665(6)(b) - Renumbered
Section 150-314.665(6)(c) - Renumbered
Section 150-314.667-(A) - Renumbered
Section 150-314.670-(A) - Renumbered
Section 150-314.675 - Renumbered
Section 150-314.684(4) - Renumbered
Section 150-314.686 - Renumbered
Section 150-314.714(3) - Renumbered
Section 150-314.722 - Renumbered
Section 150-314.724 - Renumbered
Section 150-314.724(3) - Renumbered
Section 150-314.732(2)(c) - Renumbered
Section 150-314-0733 - Partnership Pays Election After Federal Centralized Partnership Audit Adjustments
Section 150-314.732(2)(d) - Renumbered
Section 150-314.752 - Renumbered
Section 150-314.775 - Renumbered
Section 150-314.778 - Renumbered
Section 150-314.781 - Renumbered
Section 150-314.784 - Renumbered
Section 150-314.835 - Renumbered
Section 150-314.840 - Renumbered
Section 150-314.855 - Renumbered
Section 150-314.870 - Renumbered
Section 150-314.HB2071(A) - Renumbered
Section 150-314.HB 2071(B) - Renumbered

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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Oregon Administrative RulesChapter 150 - DEPARTMENT OF REVENUEDivision 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS

Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS