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20 chapters · 1,901 sections in this title.
ORS 315.272 Certain individual development account withdrawals
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(1) An individual taxpayer shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if, during the tax year: (a) The taxpayer purchased a primary residence; (b) All or a part of the usual and reasonable settlement, financing or other closing costs …
ORS 315.273 Qualifying child of taxpayer
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(1) As used in this section: (a) “Dependent” means an individual who is under the age of six years at the close of the tax year and who is a dependent of a taxpayer as described in section 152(a) of the Internal Revenue Code, determined without regard to section 152(b)(3) of the …
ORS 315.276 Quarterly payments based on annual advance amount
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(1) The Department of Revenue shall establish by rule a program for making quarterly payments to taxpayers that, in the aggregate during any calendar year, equal the annual advance amount determined under subsection (2) of this section with respect to a taxpayer for the calendar …
ORS 315.278 Reconciliation of quarterly payment amounts
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(1) The Department of Revenue, in reviewing the personal income tax returns of all individuals who have received payments under ORS 315.276, shall: (a) Confirm that, for the tax year during which payments began as provided under ORS 315.279, the taxpayer has claimed a credit unde…