Chapter 316 — Chapter 316

ORS 316.287 “Fiduciary adjustment” defined; shares proportioned; rules. (1) The “fiduciary adjustment” is the net amount of the modifications to federal taxable income described in this chapter (ORS 316.697 being applicable if the estate or trust is a beneficiary of another estate or trust) that relates to its items of income or deduction of an estate or trust

1.1K chars

ORS 316.290 [1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290)]

0.0K chars

ORS 316.291 [1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.292 Credit for taxes paid another state. (1) For purposes of this section, an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state

0.9K chars

ORS 316.295 [1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.296 [1965 c.154 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.297 [1963 c.343 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.298 Accumulation distribution credit. (1) A resident beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of any tax, paid by the trust under this chapter for any preceding taxable year, that would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in section 666 of the Internal Revenue Code

0.3K chars

ORS 316.299 [1965 c.178 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.302 “Nonresident estate or trust” defined. For purposes of this chapter, a “nonresident estate or trust” means an estate or trust that is not a resident. [1969 c.493 §47; 1997 c.325 §43]

0.0K chars

ORS 316.305 [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]

0.0K chars

ORS 316.306 [1955 c.608 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.307 Income of nonresident estate or trust. For purposes of ORS 316.302 to 316.317

1.1K chars

ORS 316.310 [1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.312 Determination of Oregon share of income. (1) The share of a nonresident estate or trust of items of income, gain, loss and deduction entering into the definition of distributable net income and the share for purpose of ORS 316.127 of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss and deduction shall be determined as follows

2.0K chars

ORS 316.315 [1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.317 Credit to beneficiary for accumulation distribution. A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by ORS 316.298 with respect to a resident beneficiary. [1969 c.493 §50]

0.0K chars

ORS 316.320 [1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.325 [1953 c.304 §42; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.330 [1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.335 [1953 c.304 §44; 1957 s.s. c.15 §3; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.336 [1961 c.608 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.337 [1957 c.16 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.340 [1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.342 [1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342)]

0.0K chars

ORS 316.345 [1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.347 [1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted in lieu of 316.347)]

0.0K chars

ORS 316.350 [1953 c.304 §47; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.352 [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]

0.0K chars

ORS 316.353 [1957 s.s. c.15 §6; subsection (6) derived from 1957 s.s. c.15 §8; 1959 c.92 §1; 1963 c.627 §12 (referred and rejected); 1965 c.410 §6; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.355 [1953 c.304 §48; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.360 [1953 c.304 §49; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.362 Persons required to make returns. (1) An income tax return with respect to the tax imposed by this chapter shall be made by the following

2.7K chars

ORS 316.363 Returns; instructions. The instructions to the individual state income tax return form required to be filed by this chapter shall

1.1K chars

ORS 316.364 Flesch Reading Ease Score form instructions. (1) The instructions to an individual state income tax return form shall have a total Flesch Reading Ease Score of 60 or higher

0.6K chars

ORS 316.365 [1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99]

0.0K chars

ORS 316.366 Schedule for collection of taxpayer self-reported demographic data. (1) The Department of Revenue shall attach to personal income tax returns required to be filed under this chapter a schedule that allows taxpayers to provide to the department, at the time of filing the return and on a voluntary basis, self-reported identification of the taxpayer’s race and ethnicity

1.2K chars

ORS 316.367 Joint return by spouses in a marriage. Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that

0.9K chars

ORS 316.368 When joint return liability divided; showing of marital status and hardship; rules. Notwithstanding ORS 316.367, upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department of Revenue may terminate the joint and several liability of each spouse and divide the liability equally between both spouses for the tax, penalty and interest due for the tax year that is the subject of the joint return. No petition shall be granted unless at the time of the petition, the spouses are living apart and are legally separated or divorced, and the petitioner satisfies the department that the petitioner is unable to pay the entire liability due to financial hardship. The department shall adopt rules establishing the manner in which a petitioner shall show financial hardship. [1993 c.593 §8]

0.0K chars

ORS 316.369 Circumstances where one spouse relieved of joint return liability; rules. If a joint return has been made under this chapter for a tax year, a spouse shall be relieved of liability for tax, including interest, penalties and other amounts, for the tax year

0.7K chars

ORS 316.370 [1953 c.304 §51; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.371 [1989 c.625 §12; repealed by 2001 c.660 §9]

0.0K chars

ORS 316.372 Minor to file return; unpaid tax assessable against parent; when parent may file for minor. (1) As used in this section, “parent” includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor

1.2K chars

ORS 316.375 [1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.377 Individual under disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by a duly authorized agent of the individual, guardian, conservator, fiduciary or other person charged with the care of the person or property of the individual other than a receiver in possession of only a part of the individual’s property. [1969 c.493 §57; 1985 c.761 §13]

0.0K chars

ORS 316.380 [1953 c.304 §53; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.382 Returns by fiduciaries. (1) An income tax return, in the name of the decedent, for any deceased individual shall be made and filed by a personal representative or other person charged with the care of the property, and this duty extends to any unfiled return prior to decedent’s death. The tax shall be levied upon and collected from the estate. A final return of a decedent shall be due when it would have been due if the decedent had not died

0.3K chars

ORS 316.385 [1963 c.435 §2; repealed by 1969 c.493 §99]

0.0K chars

ORS 316.387 Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax. (1) In the case of any tax for which a return is required under this chapter from a decedent or a decedent’s estate during the period of administration, the Department of Revenue may give notice of deficiency as described in ORS 305.265 within 18 months after a written election for a final tax determination is made by the personal representative, administrator, trustee or other fiduciary representing the estate of the decedent. This election must be filed after the return is made and filed in the form and manner as may be prescribed by the department by rule

2.7K chars

ORS 316.390 [1963 c.435 §3; repealed by 1969 c.493 §99]

0.0K chars