Chapter 316 — Chapter 316
474 sections in this chapter.
ORS 316.392 Notice of qualification of receiver and others. Every receiver, trustee in bankruptcy, assignee for benefit of creditors or other like fiduciary, shall give notice of qualification as such to the Department of Revenue, as may be required by regulation. [1969 c.493 §60]
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[Repealed or reserved.]
ORS 316.397 [1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]
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[Repealed or reserved.]
ORS 316.402 [1969 c.493 §62; repealed by 1971 c.332 §2]
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[Repealed or reserved.]
ORS 316.405 [1975 c.410 §2; 1967 c.110 §1; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.406 [1959 c.591 §21; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.407 [1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60]
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[Repealed or reserved.]
ORS 316.408 [1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.410 [1959 c.591 §3; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.411 [1963 c.388 §§2,4; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.412 [1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.414 [1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.415 [1965 c.410 §3; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.417 [1969 c.493 §64; 1993 c.44 §3; repealed by 2025 c.371 §9]
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[Repealed or reserved.]
ORS 316.420 [1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.422 [1969 c.493 §65; repealed by 1971 c.354 §7]
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[Repealed or reserved.]
ORS 316.425 [1965 c.410 §4; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.426 [1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.430 [1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.432 [1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.434 [1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.436 [1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.438 [1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.440 [1959 c.591 §13; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.442 [1959 c.591 §14; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.444 [1959 c.591 §15; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.446 [1959 c.591 §16; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.448 [1959 c.591 §17; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.450 [1959 c.591 §18; repealed by 1965 c.410 §7]
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[Repealed or reserved.]
ORS 316.454 [1965 c.248 §3; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.455 [1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s. c.15 §4; 1963 c.486 §1; 1963 c.627 §15 (referred and rejected); 1965 c.248 §1; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.457 Department may require copy of federal return. If directed to do so by the Department of Revenue, through regulations or instructions upon the state income tax return form, every taxpayer required by this chapter to file an income tax return with the department shall also file with such return a true copy of the federal tax return filed by the taxpayer pursuant to the requirements of the Internal Revenue Code for the same taxable year. The department may, in its discretion, promulgate regulations or instructions that permit taxpayers to submit specified excerpts from federal returns in lieu of submitting copies of the entire federal return. The federal return or any part thereof required to be filed with the state income tax return is incorporated in and shall be a part of the state income tax return. [1969 c.493 §66; 1977 c.872 §6]
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[Repealed or reserved.]
ORS 316.462 Change of election. Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation. [1969 c.493 §67]
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[Repealed or reserved.]
ORS 316.467 [1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989]
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[Repealed or reserved.]
ORS 316.472 Tax treatment of common trust fund; information return required. (1) The tax treatment of common trust funds and participants therein, under this chapter, is governed by the provisions of the Internal Revenue Code
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(2) Every financial institution or trust company maintaining a common trust fund shall make a return to the Department of Revenue for each tax year, stating specifically, with respect to such fund, the items of gross income and deductions, and shall include in the return informat…
ORS 316.475 [Formerly 316.080; 1961 c.218 §1; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.480 [1967 c.592 §7; 1969 c.340 §2; repealed by 1969 c.493 §99; see 316.097]
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[Repealed or reserved.]
ORS 316.485 [1981 c.411 §1; 1989 c.987 §18; repealed by 1995 c.79 §166]
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[Repealed or reserved.]
ORS 316.487 [1987 c.902 §7; repealed by 1993 c.797 §33]
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[Repealed or reserved.]
ORS 316.490 [1987 c.902 §2; 1989 c.987 §25; 2007 c.822 §16; repealed by 2021 c.8 §14]
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[Repealed or reserved.]
ORS 316.491 [2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]
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[Repealed or reserved.]
ORS 316.493 [1987 c.771 §2; 1989 c.987 §19; 1999 c.1084 §40; 2007 c.822 §18; repealed by 2021 c.8 §14]
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[Repealed or reserved.]
ORS 316.495 [1989 c.987 §32; repealed by 1995 c.79 §166]
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DISTRIBUTION OF REVENUE
ORS 316.502 Distribution of revenue to General Fund; working balance; refundable credit payments. (1) The net revenue from the tax imposed by this chapter, after deducting refunds and amounts described in ORS 285B.630 and 285C.635, shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred
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(2) A working balance of unreceipted revenue from the tax imposed by this chapter may be retained for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $1 million. (3) Moneys are continuously appropriated to the Departmen…
ORS 316.505 [1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.510 [1953 c.304 §56; 1957 c.586 §4; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.512 [1965 c.592 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.513 [1965 c.592 §3; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.515 [1953 c.304 §57; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.520 [1953 c.304 §58; repealed by 1957 c.632 §1 (314.355 enacted in lieu of 316.520)]
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[Repealed or reserved.]
ORS 316.525 [1953 c.304 §59; repealed by 1969 c.493 §99]
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[Repealed or reserved.]