Chapter 317 — Chapter 317

ORS 317.420 [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]

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ORS 317.425 [Repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]

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ORS 317.430 [Repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]

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ORS 317.435 [Repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]

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ORS 317.440 [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]

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ORS 317.445 [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]

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ORS 317.450 [Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969 c.166 §8]

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ORS 317.455 [Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]

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ORS 317.460 [Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]

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ORS 317.465 [Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]

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ORS 317.470 [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]

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ORS 317.475 [Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]

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ORS 317.476 Net losses of prior years. (1) In computing Oregon taxable income there shall be allowed as a deduction an amount equal to the aggregate of the Oregon net losses of prior years to the extent provided in this section

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ORS 317.478 Pre-change and built-in losses. (1) That portion of the pre-change and built-in losses which the taxpayer deducted pursuant to section 382 of the Internal Revenue Code shall be added to federal taxable income under ORS 317.344 or otherwise

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ORS 317.479 Limitation on use of preacquisition losses to offset built-in gain. (1) Preacquisition losses, as described under section 384 of the Internal Revenue Code, to the extent allocated or apportioned to Oregon, with the additions, subtractions, modifications and other adjustments required for purposes of this chapter, shall not be considered in determining the taxable income or loss under ORS 317.010

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ORS 317.480 [Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]

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ORS 317.485 Loss carryforward after reorganization; construction. Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss. [1991 c.457 §9b]

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ORS 317.488 [1999 c.358 §4; 2011 c.301 §4; repealed by 2025 c.36 §4]

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ORS 317.491 Contribution to charitable organization subject to disqualification order. (1) Except as provided in subsection (2) of this section, in addition to any other modification to federal taxable income under this chapter there shall be added to federal taxable income the amount of any charitable contribution that

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ORS 317.493 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 §6]

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ORS 317.504 [Formerly 317.395; repealed by 2025 c.371 §9]

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ORS 317.505 [Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]

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ORS 317.510 Requiring additional reports and information. The Department of Revenue may order additional reports or such other information it deems necessary in addition to the regular reports provided in this chapter. All reports and returns, as provided in this chapter, shall be upon standard forms, adopted by the department, with no more detailed information relating to the taxpayer’s business than is necessary to enable the department to administer fully the provisions of this chapter

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ORS 317.514 [1983 c.162 §37; repealed by 1984 c.1 §18]

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ORS 317.515 [Renumbered 317.845]

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ORS 317.520 [Repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]

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ORS 317.525 [Repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]

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ORS 317.530 [Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]

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ORS 317.535 [Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]

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ORS 317.540 [Repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]

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ORS 317.545 [Repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]

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ORS 317.550 [Repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]

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ORS 317.590 [Amended by 1953 c.309 §2; 1955 c.35 §1; 1957 c.528 §4; renumbered 317.850]

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ORS 317.605 [Amended by 1953 c.331 §2; renumbered 314.210]

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ORS 317.610 [Renumbered 314.220]

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ORS 317.615 [Renumbered 314.230]

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ORS 317.625 Income from sources without the United States. Income from sources without the United States, as defined in section 862 of the Internal Revenue Code, shall be accounted for in the computation of Oregon taxable income as required by ORS chapters 305 and 314 and this chapter without regard to sections 861 to 864 of the Internal Revenue Code. [1983 c.162 §38]

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ORS 317.635 Domestic international sales corporation; exemption from minimum tax. (1) Except as provided in ORS 317.283, a domestic international sales corporation, commonly referred to as “DISC,” as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code

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ORS 317.650 Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required. (1) ORS 317.356, relating to depreciation and basis, shall be applicable to every insurer

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ORS 317.655 Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts. (1) For purposes of the tax imposed under ORS 317.070, the Oregon taxable income of an insurer shall be the insurer’s “net gain from operations” or “net income” determined in the manner prescribed by the Department of Consumer and Business Services on its Annual Statement Form for the taxable year, as adjusted pursuant to ORS 317.010 (11) and 317.650 to 317.665

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ORS 317.660 Allocation of net income where insurer has both in-state and out-of-state business. (1)(a) If the income of an insurer is derived from business done both within and without this state, the determination of Oregon taxable income shall be arrived at by multiplying the insurer’s net income by the insurance sales factor

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ORS 317.665 Oregon net losses of insurer in prior years. In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476. [Formerly 317.299; 1995 c.786 §18]

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ORS 317.667 Tax treatment of captive insurers. A captive insurer, as defined in ORS 735.150, making a valid election under section 831(b) of the Internal Revenue Code of 1986, as amended, shall be afforded the same tax treatment on receipt of premiums and tax on investment earnings for state income tax purposes as exists for federal income tax purposes except that the income tax rates on taxable income of the captive insurer shall be those identified under state law rather than federal law. [2012 c.84 §24]

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ORS 317.705 Definitions. As used in ORS 317.705 to 317.715

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ORS 317.710 Corporation tax return requirements; application to insurers; rules. (1) A corporation shall make a return with respect to the tax imposed by this chapter as provided in this section

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ORS 317.713 Group losses as offset to income of subsidiary paying preferred dividends. If the use of group losses to offset income of a subsidiary paying dividends on preferred stock is limited under section 1503(f) of the Internal Revenue Code, a like limitation shall apply for purposes of this chapter. For purposes of applying section 1503(f) of the Internal Revenue Code, “group losses” and “separately computed taxable income” shall be determined by taking into consideration only that income and loss which is allocated or apportioned to Oregon, with the additions, subtractions, modifications and other adjustments under this chapter and ORS chapter 314. [1991 c.457 §14]

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ORS 317.715 Tax return of corporation in affiliated group making consolidated federal return. (1) If a corporation required to make a return under this chapter is a member of an affiliated group of corporations making a consolidated federal return under sections 1501 to 1505 of the Internal Revenue Code, the corporation’s Oregon taxable income shall be determined beginning with federal consolidated taxable income of the affiliated group as provided in this section

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ORS 317.716 [2015 c.755 §2; repealed by 2018 c.101 §35]

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ORS 317.717 [2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35]

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ORS 317.720 Computation of taxable income; excess loss accounts. (1) To derive Oregon taxable income, there shall be subtracted from federal taxable income the amount of the excess loss account included under Treasury Regulations adopted under section 1502 of the Internal Revenue Code to the extent that the excess losses have not offset unitary income. However, in no event shall excess losses be recaptured on account of Treasury Regulations adopted under section 1502 of the Internal Revenue Code for purposes of this chapter if the losses were deducted for a taxable year beginning before January 1, 1986

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