ORS Chapter 316

Chapter 316 — PersonalIncome Tax

2009 EDITION

PERSONALINCOME TAX

REVENUEAND TAXATION

GENERALPROVISIONS

316.002 Shorttitle

316.003 Goals

316.007 Policy

316.012 Termshave same meaning as in federal laws; federal law references

316.013 Determinationof federal adjusted gross income

316.014 Determinationof net operating loss, carryback and carryforward

316.018 Applicationof Payment-in-Kind Tax Treatment Act of 1983

316.022 Generaldefinitions

316.024 Applicationof federal law to determination of taxable income

316.027 “Resident”defined

316.032 Departmentto administer law; policy as to federal conflicts and technical corrections

316.037 Impositionand rate of tax

316.042 Amountof tax where joint return used

316.045 Taxrate imposed on certain long-term capital gain from farming; requirements

316.047 Transitionalprovision to prevent doubling income or deductions

316.048 Taxableincome of resident

316.054 SocialSecurity benefits to be subtracted from federal taxable income

316.056 Interestor dividends on obligations of state or public bodies subtracted from federaltaxable income

316.074 Exemptionfor service in Vietnam on missing status

316.076 Deductionfor physician in medically disadvantaged area

CREDITS

316.078 Taxcredit for dependent care expenses necessary for employment

316.079 Creditfor certain disabilities

316.082 Creditfor taxes paid another state; rules

316.085 Personalexemption credit

316.087 Creditfor the elderly or permanently and totally disabled

316.095 Creditfor sewage treatment works connection costs

316.099 Creditfor early intervention services for child with disability; rules of State Boardof Education

316.102 Creditfor political contributions

316.109 Creditfor tax by another jurisdiction on sale of residential property; rules

316.116 Creditfor alternative energy device or alternative fuel vehicle

(Temporaryprovisions relating to tax credit for manufactured dwelling park closures arecompiled as notes following ORS 316.116)

TAXATIONOF NONRESIDENTS

316.117 Prorationbetween Oregon income and other income for nonresidents, part-year residentsand trusts

316.118 Prorata share of S corporation income of nonresident shareholder

316.119 Prorationof part-year resident’s income between Oregon income and other income;alternative proration for pass-through entity items

316.122 Separateor joint determination of income for husband and wife

316.124 Determinationof adjusted gross income of nonresident partner

316.127 Incomeof nonresident from Oregon sources

316.130 Determinationof taxable income of full-year nonresident

316.131 Creditallowed to nonresident for taxes paid to state of residence; exception

ADDITIONALCREDITS

(Costsin Lieu of Nursing Home Care)

316.147 Definitionsfor ORS 316.147 to 316.149

316.148 Creditfor expenses in lieu of nursing home care; limitation

316.149 Evidenceof eligibility for credit

(RetirementIncome)

316.157 Creditfor retirement income

316.158 Effectupon ORS 316.157 of determination of invalidity; severability

316.159 Subtractionfor certain retirement distributions contributed to retirement plan duringperiod of nonresidency; substantiation rules

COLLECTIONOF TAX AT SOURCE OF PAYMENT

(Generally)

316.162 Definitionsfor ORS 316.162 to 316.221

316.164 Whensurety bond or letter of credit required of employer; enforcement

316.167 Withholdingof tax required; elective provisions for agricultural employees; liability ofsupplier of funds to employer for taxes

316.168 Employerrequired to file combined quarterly tax report

316.169 Circumstancesin which person other than employer required to withhold tax

316.171 Applicationof tax and report to administration of tax laws

316.172 Taxwithholding tables to be prepared by department

316.177 Relianceon withholding statement; penalty for statement without reasonable basis

316.182 Exemptioncertificate

316.187 Amountwithheld is in payment of employee’s tax

316.189 Withholdingof state income taxes from certain periodic payments

316.191 Withholdingtaxes at time and in manner other than required by federal law; rules

316.193 Withholdingof state income taxes from federal retired pay for members of uniformedservices

316.194 Withholdingfrom lottery prize payments; rules

316.196 Withholdingof state income taxes from federal retirement pay for civil service annuitant

316.197 Paymentto department by employer; interest on delinquent payments

316.198 Paymentby electronic funds transfer; phase-in; rules

316.202 Reportsby employer; waiver; penalty for failure to report; rules

316.207 Liabilityfor tax; warrant for collection; conference; appeal

316.209 Applicabilityof ORS 316.162 to 316.221 when services performed by qualified real estatebroker or direct seller

316.212 Applicationof penalties, misdemeanors and jeopardy assessment; employer as taxpayer

(ProfessionalAthletic Teams)

316.213 Definitionsfor ORS 316.213 to 316.219

316.214 Withholdingrequirements for members of professional athletic teams

316.218 Annualreport of compensation paid to professional athletic team members

316.219 Rules

(QualifyingFilm Productions)

316.220 Alternativewithholding requirements for qualifying film production compensation; rules;refund prohibition

316.221 Dispositionof withheld amounts

NONRESIDENTREPORTING

316.223 Alternatemethods of filing, reporting and calculating liability for nonresident employerand employee in state temporarily; rules

ESTATESAND TRUSTS

(Generally)

316.267 Applicationof chapter to estates and certain trusts

316.272 Computationand payment on estate or trust

316.277 Associationstaxable as corporations exempt from chapter

316.279 Treatmentof business trusts and business trusts income

(ResidentEstates and Trusts)

316.282 Definitionsrelated to trusts and estates; rules

316.287 “Fiduciaryadjustment” defined; shares proportioned; rules

316.292 Creditfor taxes paid another state

316.298 Accumulationdistribution credit

(NonresidentEstates and Trusts)

316.302 “Nonresidentestate or trust” defined

316.307 Incomeof nonresident estate or trust