Justia › US Law › US Regulations › Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS

Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS

Section 150-316-0005
Section 150-316-0006 - Application of Capital Losses and Capital Loss Carryforwards
Section 150-316.007 - Renumbered
Section 150-316.007-(A) - Renumbered
Section 150-316.007-(B) - Renumbered
Section 150-316-0007 - Policy - Application of Various Provisions of the Federal Internal Revenue Code
Section 150-316-0009 - Policy - Application of Various Provisions of Tax Law to Domestic Partners
Section 150-316.012 - Renumbered
Section 150-316.014 - Renumbered
Section 150-316-0015 - Adoption of Federal Law
Section 150-316-0020 - Tax Reform Act of 1984 Adjustments
Section 150-316.021 - Renumbered
Section 150-316-0025 - Definition: "Resident"
Section 150-316.027(1) - Renumbered
Section 150-316.027(1)(b) - Renumbered
Section 150-316-0027 - Status of Individuals in a Foreign Country
Section 150-316.028 - Renumbered
Section 150-316.032(2) - Renumbered
Section 150-316-0035
Section 150-316.037 - Renumbered
Section 150-316-0040 - Administrative and Judicial Interpretations
Section 150-316-0043 - Qualified Business Income Reduced Tax Rate (QBIRTR)
Section 150-316.045 - Renumbered
Section 150-316-0045 - Taxable Income of Nonresidents and Part-year Residents
Section 150-316.047-(A) - Renumbered
Section 150-316.048 - Renumbered
Section 150-316-0050 - Farm Capital Gain
Section 150-316.054 - Renumbered
Section 150-316-0055 - Transitional Provision to Prevent Doubling Income or Deductions
Section 150-316-0060 - Taxable Income of Resident
Section 150-316-0065 - Social Security and Railroad Retirement Benefits Eligible for Subtraction
Section 150-316-0070
Section 150-316-0075 - Repealed
Section 150-316.078 - Renumbered
Section 150-316.079 - Renumbered
Section 150-316-0080 - Credit for Income Taxes Paid to Another State
Section 150-316.082(1)-(A) - Renumbered
Section 150-316.082(1)-(B) - Renumbered
Section 150-316.082(2) - Renumbered
Section 150-316.082(3) - Renumbered
Section 150-316.082(4) - Renumbered
Section 150-316.082(6) - Renumbered
Section 150-316-0082 - Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
Section 150-316-0084 - Credit for Income Taxes Paid to Another State - Computation
Section 150-316-0086 - Credit for Income Taxes Paid to Other States - Proof Required and Procedure for Obtaining the Credit
Section 150-316.087 - Renumbered
Section 150-316-0088 - Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
Section 150-316-0090 - Credit for Duplicative State Taxation Relating to Different Years
Section 150-316.095 - Renumbered
Section 150-316.095(6) - Renumbered
Section 150-316.099 - Renumbered
Section 150-316-0100 - Repealed
Section 150-316.102 - Renumbered
Section 150-316-0105
Section 150-316-0107
Section 150-316.109 - Renumbered
Section 150-316-0115 - Disabled Child Exemption Credit
Section 150-316.116 - Renumbered
Section 150-316.117-(A) - Renumbered
Section 150-316.117-(B) - Renumbered
Section 150-316.119 - Renumbered
Section 150-316-0120 - Credit for Political Contributions
Section 150-316.122 - Renumbered
Section 150-316.124(2) - Renumbered
Section 150-316.124(4) - Renumbered
Section 150-316-0125 - Credit for the Gain on the Sale of a Residence Taxed by Another State
Section 150-316.127-(A) - Renumbered
Section 150-316.127-(B) - Renumbered
Section 150-316.127-(C) - Renumbered
Section 150-316.127-(D) - Renumbered
Section 150-316.127-(E) - Renumbered
Section 150-316.127-(F) - Renumbered
Section 150-316.127(1)(a) - Renumbered
Section 150-316.127(1)(a)-(A) - Renumbered
Section 150-316.127(3)(a) - Renumbered
Section 150-316.127-(9) - Renumbered
Section 150-316.127(10) - Renumbered
Section 150-316.130(2)(c)-(A) - Renumbered
Section 150-316.130(3) - Renumbered
Section 150-316-0130 - Credit for Installation of Alternative Energy Devices
Section 150-316.131(1) - Renumbered
Section 150-316-0135 - Proration of Income and Deductions for Nonresidents and Part-Year Residents
Section 150-316-0137
Section 150-316-0145 - Proration for Pass-through Entity Income of Part Year Oregon Residents
Section 150-316.148 - Renumbered
Section 150-316.149 - Renumbered
Section 150-316-0150 - Separate or Joint Federal Returns for Spouses in a Marriage
Section 150-316-0155 - Nonresident Partners: Guaranteed Payments
Section 150-316.153 - Renumbered
Section 150-316.157 - Renumbered
Section 150-316-0157 - Nonresident Partners: Other Methods of Allocation and Apportionment
Section 150-316.159 - Renumbered
Section 150-316.162(2)-(A) - Renumbered
Section 150-316.162(2)-(B) - Renumbered
Section 150-316.162(2)-(C) - Renumbered
Section 150-316.162(2)(j) - Renumbered
Section 150-316.162(3) - Renumbered
Section 150-316.164 - Renumbered
Section 150-316-0165 - Gross Income of Nonresidents; Personal Services
Section 150-316.167(1) - Renumbered
Section 150-316.167(2) - Renumbered
Section 150-316-0167 - Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
Section 150-316.168(1)-(A) - Renumbered
Section 150-316.168(2) - Renumbered
Section 150-316-0169 - Gross Income of Nonresidents; Apportionable Income
Section 150-316.171 - Renumbered
Section 150-316-0171 - Gross Income of Nonresidents; Other Income and Sale of Property
Section 150-316-0173 - Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
Section 150-316-0175 - Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
Section 150-316.177(1)-(A) - Renumbered
Section 150-316.177(1)-(B) - Renumbered
Section 150-316.177(2) - Renumbered
Section 150-316-0177
Section 150-316-0179 - Student Loan Interest Deduction - for Part-Year and Nonresidents
Section 150-316-0181
Section 150-316.182 - Renumbered
Section 150-316-0183 - Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
Section 150-316-0185 - Gross Income of Nonresidents: Waterway Workers
Section 150-316.187-(A) - Renumbered
Section 150-316.187-(B) - Renumbered
Section 150-316.189 - Renumbered
Section 150-316.189(6) - Renumbered
Section 150-316.191 - Renumbered
Section 150-316.193 - Renumbered
Section 150-316-0195 - Alimony Deduction - for Part-Year and Nonresidents
Section 150-316.196 - Renumbered
Section 150-316.197(1)(a)-(A) - Renumbered
Section 150-316.197(1)(a)-(B) - Renumbered
Section 150-316.197(1)(b) - Renumbered
Section 150-316.197(2) - Renumbered
Section 150-316-0197 - Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
Section 150-316.198 - Renumbered
Section 150-316.198-(A) - Renumbered
Section 150-316.202(1) - Renumbered
Section 150-316.202(2) - Renumbered
Section 150-316.202(3) - Renumbered
Section 150-316.202(4) - Renumbered
Section 150-316-0205 - Credit for Taxes Paid to State of Residence
Section 150-316.207 - Renumbered
Section 150-316.207(3)(a) - Renumbered
Section 150-316-0210 - Repealed
Section 150-316.212 - Renumbered
Section 150-316-0215 - Repealed
Section 150-316-0220
Section 150-316.223 - Renumbered
Section 150-316-0225 - Retirement Income Credit
Section 150-316-0230 - Subtraction for Previously Taxed Contributions
Section 150-316-0234 - "Withholding Statement" and "Exemption Certificate"
Section 150-316-0235 - Withholding: Basis of Amount Withheld
Section 150-316-0237 - Employees Exempt from Withholding
Section 150-316-0239 - Withholding on Fringe Benefits
Section 150-316-0241 - Independent Contractor Definition
Section 150-316-0243 - Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
Section 150-316-0250 - Bonding Requirements for Delinquent Withholding Employers
Section 150-316-0255 - Withholding by Employers
Section 150-316-0257 - Employer's Election of Method of Computing Withholding
Section 150-316-0265 - Withholding Payments: Cash Basis
Section 150-316-0267 - Additional Time to File Reports
Section 150-316.272 - Renumbered
Section 150-316-0275 - Treatment of Payroll Based Program Overpayments
Section 150-316.277 - Renumbered
Section 150-316-0280
Section 150-316.282 - Renumbered
Section 150-316.282(4) - Renumbered
Section 150-316-0282 - Exemptions for Military Personnel
Section 150-316-0284 - Penalty
Section 150-316.287 - Renumbered
Section 150-316-0290 - Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
Section 150-316-0295 - Credit for Tax Withheld
Section 150-316-0297 - Where Taxpayer Reports on Fiscal Year Basis
Section 150-316.298 - Renumbered
Section 150-316-0305 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Section 150-316.307 - Renumbered
Section 150-316-0307 - Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Section 150-316-0315 - Alternative Withholding Payment Method for Employers to Avoid Undue Burden
Section 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services
Section 150-316-0325 - Voluntary Withholding for Civil Service Annuitants
Section 150-316-0330 - Semiannual Reports and Payments
Section 150-316-0332 - Withholding: Payment Due Dates
Section 150-316-0334 - Withholding Tax Payment Requirements for Agricultural Employers
Section 150-316-0336 - Employee's Rights
Section 150-316-0345 - Requirement to use Electronic Funds Transfer
Section 150-316-0347 - Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
Section 150-316-0355 - Withholding: Payment and Reports
Section 150-316-0357 - Waiver of Termination Reports
Section 150-316-0359 - Withholding: Annual Report by Employer
Section 150-316-0361 - Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
Section 150-316.362(1)(c) - Renumbered
Section 150-316.362(2) - Renumbered
Section 150-316.368 - Renumbered
Section 150-316.369 - Renumbered
Section 150-316-0370 - Liability for Unpaid Withholdings
Section 150-316-0372 - Officer Liability: Joint Determination of Liability Conference
Section 150-316-0380 - Withholding Penalties
Section 150-316.382 - Renumbered
Section 150-316-0385 - Nonresident Alternate Filing
Section 150-316.387(1) - Renumbered
Section 150-316.387(4) - Renumbered
Section 150-316-0390 - Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
Section 150-316-0395 - Tax Treatment of Unincorporated Organization
Section 150-316-0400 - Resident and Nonresident Estates and Trusts
Section 150-316-0402 - Oregon Qualified Trust Tax Return
Section 150-316-0410 - Fiduciary Adjustment
Section 150-316-0415 - Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
Section 150-316-0420 - Taxable Income of Nonresident Estate or Trust
Section 150-316-0425 - Oregon Multiple Funeral Trust Tax Return
Section 150-316-0427 - Persons Required to Make Returns
Section 150-316-0435 - Petitioning Department to Equally Split Joint Liability
Section 150-316-0440 - Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
Section 150-316-0445 - Liability of Fiduciaries
Section 150-316-0450 - Decedent's Estate: Request for a Final Tax Determination
Section 150-316-0452 - Decedent' Estate: Application for Discharge from Personal Liability for Tax on Decedent's Income
Section 150-316.457 - Renumbered
Section 150-316-0460
Section 150-316-0465 - Estimated Tax
Section 150-316-0470 - Allocation of Joint Estimated Tax Payments
Section 150-316-0475 - Estimated Tax: Farmer's and Fisher's
Section 150-316-0480 - Estimated Tax: Application of Prior Year Overpayment (Refund)
Section 150-316-0485 - Tax Used to Compute Underpayment of Estimated Tax
Section 150-316-0487 - Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
Section 150-316-0489 - Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
Section 150-316-0491 - Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
Section 150-316-0493 - Required Installments for Estimated Tax
Section 150-316-0495 - Estimated Tax: Joint Return to Single or Separate Return
Section 150-316-0497 - Estimated Tax: Single or Separate Returns to Joint Return
Section 150-316-0505 - Oregon Lottery Winnings and Losses
Section 150-316-0507 - Modification of Federal Taxable Income: Interest and Dividends
Section 150-316-0509 - U.S. Government Obligations
Section 150-316-0511 - Addition for Original Issue Discount (OID)
Section 150-316-0513 - Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
Section 150-316-0515 - Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
Section 150-316-0517 - Repealed
Section 150-316-0519 - Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
Section 150-316-0525 - U.S. Government Interest in Retirement Accounts
Section 150-316-0530 - Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
Section 150-316-0535 - Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
Section 150-316-0537 - Adjustment of Federal Tax Liability
Section 150-316-0545 - Election to Include Child's Unearned Income - Addition Required
Section 150-316-0550 - Special Oregon Medical Subtraction
Section 150-316-0555 - Modification of Federal Taxable Income: Itemized vs. Standard Deduction
Section 150-316-0557 - Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
Section 150-316-0559 - Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
Section 150-316.563 - Renumbered
Section 150-316-0565 - Basis of Depreciable Assets Moved into Oregon
Section 150-316.567 - Renumbered
Section 150-316-0567 - Property Subject to Accelerated Cost Recovery System
Section 150-316-0569 - Adjustment to Income for Basis Differences
Section 150-316.573 - Renumbered
Section 150-316-0575 - Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
Section 150-316-0580 - Definition for Severely Disabled Exemption
Section 150-316.583 - Renumbered
Section 150-316-0585 - Exemption for Blind and Severely Disabled
Section 150-316.587(1) - Renumbered
Section 150-316.587(5)(b) - Renumbered
Section 150-316.587(5)(c) - Renumbered
Section 150-316.587(5)(d) - Renumbered
Section 150-316.587(8)-(A) - Renumbered
Section 150-316.587(8)-(B) - Renumbered
Section 150-316.587(8)-(C) - Renumbered
Section 150-316-0590 - Substantiation for Permanently Severely Disabled
Section 150-316-0595 - Exempt Income of Native Americans
Section 150-316-0600 - Oregon Investment Advantage Apportionable Income Exemption
Section 150-316-0605 - Military Pay Subtraction
Section 150-316-0607 - First-time Home Buyer Savings Account
Section 150-316-0610 - Road Construction Worker's Travel Expenses
Section 150-316-0615 - Substantiation Required for Construction Worker and Loggers Expenses
Section 150-316-0620
Section 150-316-0625 - (Miscellaneous) Valuation of Forest Land or ''Farm Use'' Land for Oregon Inheritance Tax Purposes
Section 150-316-0630 - Scholarship Awards used for Housing Expenses
Section 150-316-0635 - Subtraction for Land Contributed to Educational Institutions
Section 150-316-0640
Section 150-316-0645
Section 150-316-0650 - Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
Section 150-316-0652 - Frivolous Return Penalty
Section 150-316.680-(A) - Renumbered
Section 150-316.680-(B) - Renumbered
Section 150-316.680(1)(a) - Renumbered
Section 150-316.680(1)(c)-(A) - Repealed
Section 150-316.680(1)(c)-(B) - Repealed
Section 150-316.680(2)(a) - Renumbered
Section 150-316.680(2)(b) - Renumbered
Section 150-316.680(2)(c) - Renumbered
Section 150-316.680(2)(i) - Renumbered
Section 150-316.680(5) - Renumbered
Section 150-316.681 - Renumbered
Section 150-316.683(1) - Renumbered
Section 150-316.685(1) - Renumbered
Section 150-316.685(2) - Renumbered
Section 150-316.687 - Renumbered
Section 150-316.693 - Renumbered
Section 150-316.695(1) - Renumbered
Section 150-316.695(1)(c)-(A) - Renumbered
Section 150-316.695(2) - Renumbered
Section 150-316.707(1)-(A) - Renumbered
Section 150-316.707(1)-(B)(1) - Renumbered
Section 150-316-0710 - Renumbered
Section 150-316.707(1)-(C) - Renumbered
Section 150-316.737 - Renumbered
Section 150-316.752 - Renumbered
Section 150-316.758 - Renumbered
Section 150-316.771 - Renumbered
Section 150-316.777 - Renumbered
Section 150-316.778 - Renumbered
Section 150-316.789 - Repealed
Section 150-316.791 - Repealed
Section 150-316.792 - Renumbered
Section 150-316.806 - Renumbered
Section 150-316.818 - Renumbered
Section 150-316.832(2) - Renumbered
Section 150-316.844 - Renumbered
Section 150-316.846 - Renumbered
Section 150-316.852 - Renumbered
Section 150-316.856 - Renumbered
Section 150-316.863 - Renumbered
Section 150-316.992 - Renumbered
Section 150-316.992(5) - 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 316 - PERSONAL INCOME TAX GENERAL PROVISIONS

Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS