Chapter 316 — Chapter 316
474 sections in this chapter.
ORS 316.861 Addition of purchase price of purchased winning lottery ticket. If the amount of the purchase price of a lottery ticket that is purchased in violation of ORS 461.610 is allowed as a deduction for federal tax purposes, the amount of the purchase price shall be added to federal taxable income for Oregon tax purposes. [2025 c.46 §4]
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[Repealed or reserved.]
ORS 316.863 [1985 c.802 §3; repealed by 1997 c.839 §69]
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[Repealed or reserved.]
ORS 316.865 [1953 c.304 §110; repealed by 1969 c.493 §99]
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(Wildfire-related Litigation)
ORS 316.866 Amounts received in civil action arising from wildfire. (1) There shall be subtracted from federal taxable income any amount received in judgment or settlement of a civil action arising from a wildfire, as defined in ORS 477.089, and awarded to a plaintiff
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(2) A subtraction under this section is allowed only for resolution of civil actions arising from a wildfire that: (a) Is the subject of a state of emergency declared by the Governor; (b) Occurs in an area subject to an executive order of the Governor invoking the Emergency Confl…
ORS 316.867 Legal fees in wildfire-related litigation. (1) As used in this section
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(a) “Wildfire” means a wildfire as defined in ORS 477.089, that: (A) Is the subject of a state of emergency declared by the Governor; (B) Occurs in an area subject to an executive order of the Governor invoking the Emergency Conflagration Act under ORS 476.510 to 476.610; or (C) …
ORS 316.870 [1953 c.304 §111; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.871 [1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.872 [1985 c.715 §3; 1987 c.647 §15; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.873 [1995 c.809 §2; 1997 c.839 §25; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.874 [1995 c.809 §3; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.875 [1953 c.304 §112; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.876 [1995 c.809 §4; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.877 [1995 c.809 §5; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.878 [1995 c.809 §6; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.879 [1995 c.809 §7; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.880 [1953 c.304 §113; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.881 [1995 c.809 §8; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.882 [1995 c.809 §9; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.883 [1995 c.809 §10; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.884 [1995 c.809 §12; repealed by 2011 c.83 §21]
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[Repealed or reserved.]
ORS 316.885 [1953 c.304 §114; repealed by 1969 c.493 §99]
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(Prior Laws Superseded)
ORS 316.970 Effect of chapter 493, Oregon Laws 1969. This chapter is intended to supersede any conflicting provisions of law in effect on August 22, 1969, to the extent of such conflict. [Formerly 316.802]
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[Repealed or reserved.]
ORS 316.990 [1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
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PENALTIES
ORS 316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal. (1) The Department of Revenue shall assess a penalty of $250 against any individual who files what purports to be a return of the tax imposed by this chapter but which
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(a) Does not contain information on which the substantial correctness of the self-assessment may be judged; or (b) Contains information that on its face indicates that the self-assessment is substantially incorrect. (2) A penalty may be imposed under subsection (1) of this sectio…