Chapter 317 — Chapter 317
261 sections in this chapter.
ORS 317.105 [Repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.106 [1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
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[Repealed or reserved.]
ORS 317.110 [Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.111 Weatherization loan interest; commercial lending institutions. (1) A credit against taxes otherwise due under this chapter for the taxable year shall be allowed commercial lending institutions in an amount equal to the difference between
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(a) The maximum amount of interest allowed to be charged during the taxable year under section 6b, chapter 887, Oregon Laws 1977, for loans made before November 1, 1981, by the lending institution to space-heating customers for the purpose of financing weatherization services; an…
ORS 317.112 Energy conservation loans to residential fuel oil customers or wood heating residents; rules. (1) A credit against taxes otherwise due under this chapter for the taxable year shall be allowed to a commercial lending institution in an amount equal to the difference between
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(a) The amount of finance charge charged during the taxable year including interest on the loan and interest on any loan fee financed at an annual rate of six and one-half percent, by the lending institution to a dwelling owner who is or who rents to a residential fuel oil custom…
ORS 317.113 [1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33]
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[Repealed or reserved.]
ORS 317.114 [1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
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[Repealed or reserved.]
ORS 317.115 [1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36]
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[Repealed or reserved.]
ORS 317.116 [Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
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[Repealed or reserved.]
ORS 317.120 [1969 c.681 §5; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.122 [Formerly 317.076; 1995 c.786 §14; 2007 c.716 §2; repealed by 2025 c.36 §4]
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(Long Term Enterprise Zones)
ORS 317.124 Long term enterprise zone facilities. (1) As used in this section
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(a) “Facility” has the meaning given that term in ORS 285C.400. (b) “Payroll costs” means the costs of paying employee salary, wages and other remuneration in cash or property, and employee benefit costs, including but not limited to workers’ compensation, health, life or other i…
ORS 317.125 Other tax credits limited; exception. Notwithstanding any other provision of law creating a tax credit against corporate excise or income taxes, a taxpayer claiming a tax credit under ORS 317.124 may not claim any type of tax credit otherwise authorized by law against taxes that are otherwise due under this chapter that are equal to or less than the tax credit threshold amount computed under ORS 317.124 (7), to the extent the taxpayer offsets the taxpayer’s tax liability for the tax year with a credit allowed under ORS 317.124. Notwithstanding ORS 314.078, a taxpayer may forgo using a tax credit otherwise allowed under ORS 317.124 in order to use other tax credits in a tax year. [2001 c.292 §9; 2005 c.667 §4]
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[Repealed or reserved.]
ORS 317.127 Long Term Enterprise Zone Fund. (1) The Long Term Enterprise Zone Fund is established, separate and distinct from the General Fund
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(2) Amounts credited to the Long Term Enterprise Zone Fund are continuously appropriated to the Department of Revenue for the purpose of making the distributions to local taxing districts described in ORS 317.131. (3) Amounts in the Long Term Enterprise Zone Fund remaining unexpe…
ORS 317.128 [Formerly 317.077; repealed by 1987 c.769 §20]
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[Repealed or reserved.]
ORS 317.129 Tax payments of long term enterprise zone facilities credit claimants. Notwithstanding ORS 317.850, corporate income or excise tax payments of a taxpayer allowed a tax credit under ORS 317.124 shall be deposited in the Long Term Enterprise Zone Fund established in ORS 317.127, to the extent those payments do not exceed an amount estimated by the Department of Revenue to equal 30 percent of the tax credit threshold amount determined under ORS 317.124 (7) plus 30 percent of any remaining qualified tax liability of the taxpayer under ORS 317.124 after allowance of the credit. [2001 c.292 §10]
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[Repealed or reserved.]
ORS 317.131 Distribution of funds to local governments. (1) For each tax year in which a taxpayer is allowed a credit under ORS 317.124, the Department of Revenue shall distribute to the local taxing districts in which the facility that is the basis of the credit is located an amount of tax payments that corresponds to the amount of payments deposited under ORS 317.129
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(2)(a) Amounts to be distributed under subsection (1) of this section shall be distributed to the local taxing districts of the code area in which the facility is located that are not school districts, education service districts, community college districts or community college …
ORS 317.133 [Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
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[Repealed or reserved.]
ORS 317.134 [1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
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[Repealed or reserved.]
ORS 317.135 [1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
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[Repealed or reserved.]
ORS 317.140 [1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
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[Repealed or reserved.]
ORS 317.141 [1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
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[Repealed or reserved.]
ORS 317.142 [1989 c.893 §§5,6; repealed by 1991 c.877 §41]
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[Repealed or reserved.]
ORS 317.145 [1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
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[Repealed or reserved.]
ORS 317.146 [1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
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(Agriculture Workforce Housing)
ORS 317.147 Agriculture workforce housing loans; credit transfers; rules. (1) As used in this section
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(a) “Agriculture workforce housing” has the meaning given that term in ORS 315.163. (b) “Lending institution” means a bank, mortgage banking company, trust company, savings bank, credit union, national banking association, federal savings and loan association, federal credit unio…
ORS 317.148 [1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
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[Repealed or reserved.]
ORS 317.149 [1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
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[Repealed or reserved.]
ORS 317.150 [1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
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(Education and Research)
ORS 317.151 Contributions of computers or scientific equipment for research to educational organizations. (1) A credit is allowed against the taxes otherwise due under this chapter. The amount of the credit shall equal 10 percent of the fair market value of certain qualified charitable contributions, as described in this section
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(2) To qualify for the credit allowed under subsection (1) of this section, the charitable contribution must: (a) Be a charitable contribution of tangible personal property described in section 1221(a)(1) of the Internal Revenue Code that has as its original use, use by the donee…
ORS 317.152 [1989 c.911 §2; 1991 c.457 §12; 1993 c.726 §42; 1993 c.813 §11; 1995 c.79 §167; 1995 c.556 §14; 1995 c.746 §9; 1997 c.839 §33; 1999 c.90 §25; 2001 c.660 §50; 2003 c.739 §12; 2005 c.832 §51; 2011 c.730 §§8,8a; repealed by 2025 c.36 §4]
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[Repealed or reserved.]
ORS 317.153 [1989 c.911 §3; repealed by 2025 c.36 §4]
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[Repealed or reserved.]
ORS 317.154 [1989 c.911 §4; 1995 c.746 §10; 2001 c.660 §51; 2003 c.739 §13; 2005 c.832 §52; 2011 c.730 §9; 2013 c.750 §38; repealed by 2025 c.36 §4]
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[Repealed or reserved.]
ORS 317.155 [Amended by 1969 c.600 §10; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.156 [1967 c.274 §4; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.160 [Repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.165 [Amended by 1981 c.812 §2; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.170 [Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.175 [Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.180 [Repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
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[Repealed or reserved.]
ORS 317.185 [Repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]
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DISSOLUTION OF TAXPAYER
ORS 317.190 Effect on reporting income. In the case of the dissolution of a taxpayer, gains, profits and income are to be returned for the tax year in which they are received by the taxpayer, unless they have been reported at an earlier period in accordance with the approved method of accounting followed by the taxpayer. If a taxpayer is dissolved, there shall also be included in computing Oregon taxable income of the taxpayer for the taxable period in which it is dissolved amounts accrued up to the date of dissolution if not otherwise properly includable in respect of such period or a prior period, regardless of the fact that the taxpayer may have kept its books and made its returns on the basis of cash receipts and disbursements. This section shall not apply with respect to crops not harvested within said taxable period or to livestock. [1955 c.205 §2; 1983 c.162 §9]
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[Repealed or reserved.]
ORS 317.195 Effect on deductions allowed. In the case of the dissolution of a taxpayer there shall be allowed as deductions for the taxable period in which the taxpayer dissolved, regardless of the fact that the taxpayer may have kept its books and made its returns on the basis of cash receipts and disbursements, amounts accrued up to the date of dissolution if not otherwise properly allowable in respect of such period or a prior period under this chapter. [1955 c.205 §3]
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[Repealed or reserved.]
ORS 317.197 [1969 c.600 §§3,4,6; 1973 c.402 §22; 1981 c.705 §4; 1983 c.162 §32; renumbered 317.655]
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[Repealed or reserved.]
ORS 317.199 [1969 c.600 §7; 1983 c.162 §33; renumbered 317.660]
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[Repealed or reserved.]
ORS 317.205 [Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205)]
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[Repealed or reserved.]
ORS 317.206 [1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.210 [Repealed by 1983 c.162 §57]
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[Repealed or reserved.]
ORS 317.215 [Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)]
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[Repealed or reserved.]
ORS 317.216 [1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57]
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[Repealed or reserved.]