State Codes and Statutes

Statutes > Oregon > Vol8 > 317

Chapter 317 — CorporationExcise Tax

 

2009 EDITION

 

 

CORPORATIONEXCISE TAX

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

317.005     Shorttitle

 

317.010     Definitions

 

317.013     Adoptionof parts of Internal Revenue Code and application of federal laws and regulations

 

317.018     Statementof purpose

 

317.019     Applicationof Payment-in-kind Tax Treatment Act of 1983

 

317.025     Omissionof previously enacted savings clauses from Oregon Revised Statutes

 

317.030     Effectof chapter

 

317.035     Effectof subsequent repeal of chapter

 

317.038     Computationof Oregon taxable history

 

IMPOSITIONOF TAX

 

317.057     Exemptionof certain out-of-state financial institutions from tax; exception

 

317.061     Taxrate

 

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

 

317.067     Taxon homeowners association income

 

317.070     Taxon centrally assessed, mercantile, manufacturing and business corporations andfinancial institutions

 

317.080     Exemptcorporations

 

317.090     Minimumtax

 

317.092     Exemptionof payments to tenant of manufactured dwelling park upon termination of rentalagreement

 

CREDITS

 

(Generally)

 

317.097     Lendinginstitution loans for housing; rules

 

317.111     Weatherizationloan interest; commercial lending institutions

 

317.112     Energyconservation loans to residential fuel oil customers or wood heating residents;rules

 

317.115     Alternativefuel vehicle fueling stations

 

317.122     Insurers;amounts paid for certain taxes and assessments

 

(Temporaryprovisions relating to mile-based or time-based motor vehicle insurance arecompiled as notes following ORS 317.122)

 

(LongTerm Enterprise Zones)

 

317.124     Longterm enterprise zone facilities

 

317.125     Othertax credits limited; exception

 

317.127     LongTerm Enterprise Zone Fund

 

317.129     Taxpayments of long term enterprise zone facilities credit claimants

 

317.131     Distributionof funds to local governments

 

(FarmworkerHousing)

 

317.147     Farmworkerhousing loans; credit transfers; rules

 

(Educationand Research)

 

317.151     Contributionsof computers or scientific equipment for research to educational organizations

 

317.152     Qualifiedresearch activities credit

 

317.153     Qualifiedresearch activities; election between credits; rules

 

317.154     Alternativequalified research activities credit

 

DISSOLUTIONOF TAXPAYER

 

317.190     Effecton reporting income

 

317.195     Effecton deductions allowed

 

MODIFICATIONSTO TAXABLE INCOME

 

317.259     Modificationsgenerally

 

317.267     Dividendsreceived by corporation from certain other corporations

 

317.273     Dividendincome received by domestic corporation from certain foreign corporations

 

317.283     Nonrecognitionof transactions with related domestic international sales corporation

 

317.286     Nonrecognitionof transactions with related foreign sales corporation

 

317.301     Deferralof deduction for certain amounts deductible under federal law

 

317.303     Deductionor adjustment for certain federal credits

 

317.304     Additionfor unused qualified business credits

 

317.307     Reductionfor charitable contribution deduction under federal law; subtraction

 

317.309     Interestand dividends received from obligations of state or political subdivision

 

317.310     Balancein bad debt reserve of financial institution which has changed from reservemethod to specific charge-off method of accounting

 

317.311     Applicationof section 243 of Tax Reform Act of 1986

 

317.312     Federaldepreciation expenses of certain health care service contractors

 

317.314     Taxeson net income or profits imposed by any state or foreign country; nondeductibletaxes and license fees; taxes paid to foreign country for certain income

 

317.319     CapitalConstruction Fund; deferred income; nonqualified withdrawals

 

317.322     Additionof long term care insurance premiums if credit is claimed

 

317.327     Modificationof taxable income when deferred gain is recognized as result of out-of-statedisposition of property; rules

 

317.329     Basisfor stock acquisition

 

317.344     Netoperating loss carryback and carryover

 

317.349     Transactiontreated as lease purchase under federal law

 

317.351     ORS317.349 not applicable to finance leases

 

317.356     Basison disposition of asset; adjustments to reflect depreciation, depletion, othercost recovery, federal credits and other differences in Oregon and federalbasis

 

317.362     Reversalof effect of gain or loss in case of timber, coal, domestic iron ore

 

317.374     Depletion

 

317.379     Exemptionof income from exercise of Indian fishing rights

 

317.386     Energyconservation payments exempt

 

317.388     Claimof right income repayment adjustment when credit is claimed

 

317.391     Smallcity business development exemption

 

317.394     Qualifyingfilm production labor rebates

 

317.398     Qualifiedproduction activities income

 

317.401     Additionfor federal prescription drug plan subsidies excluded for federal tax purposes

 

(Temporaryprovisions relating to exemption for certain sales of manufactured dwellingparks are compiled as notes following ORS 317.401)

 

317.476     Netlosses of prior years

 

317.478     Pre-changeand built-in losses

 

317.479     Limitationon use of preacquisition losses to offset built-in gain

 

317.485     Losscarryforward after reorganization; construction

 

317.488     Qualifieddonations and sales to educational institutions

 

RETURNSAND PAYMENT OF TAX

 

317.504     Datereturn considered filed or advance payment considered made

 

317.510     Requiringadditional reports and information

 

FOREIGNINCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS

 

317.625     Incomefrom sources without the United States

 

317.635     Domesticinternational sales corporation

 

317.650     Insurers;depreciation and basis provisions; confidentiality of returns; calendar yearfiling of returns required

 

317.655     Taxableincome of insurer; computation; exclusion for certain life insurance or annuityaccounts

 

317.660     Allocationof net income where insurer has both in-state and out-of-state business

 

317.665     Oregonnet losses of insurer in prior years

 

UNITARYTAX

 

317.705     Definitions

 

317.710     Corporationtax return requirements; rules

 

317.713     Grouplosses as offset to income of subsidiary paying preferred dividends

 

317.715     Taxreturn of corporation in affiliated group making consolidated federal return

 

317.720     Computationof taxable income; excess loss accounts

 

317.725     Adjustmentsto prevent double taxation

State Codes and Statutes

Statutes > Oregon > Vol8 > 317

Chapter 317 — CorporationExcise Tax

 

2009 EDITION

 

 

CORPORATIONEXCISE TAX

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

317.005     Shorttitle

 

317.010     Definitions

 

317.013     Adoptionof parts of Internal Revenue Code and application of federal laws and regulations

 

317.018     Statementof purpose

 

317.019     Applicationof Payment-in-kind Tax Treatment Act of 1983

 

317.025     Omissionof previously enacted savings clauses from Oregon Revised Statutes

 

317.030     Effectof chapter

 

317.035     Effectof subsequent repeal of chapter

 

317.038     Computationof Oregon taxable history

 

IMPOSITIONOF TAX

 

317.057     Exemptionof certain out-of-state financial institutions from tax; exception

 

317.061     Taxrate

 

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

 

317.067     Taxon homeowners association income

 

317.070     Taxon centrally assessed, mercantile, manufacturing and business corporations andfinancial institutions

 

317.080     Exemptcorporations

 

317.090     Minimumtax

 

317.092     Exemptionof payments to tenant of manufactured dwelling park upon termination of rentalagreement

 

CREDITS

 

(Generally)

 

317.097     Lendinginstitution loans for housing; rules

 

317.111     Weatherizationloan interest; commercial lending institutions

 

317.112     Energyconservation loans to residential fuel oil customers or wood heating residents;rules

 

317.115     Alternativefuel vehicle fueling stations

 

317.122     Insurers;amounts paid for certain taxes and assessments

 

(Temporaryprovisions relating to mile-based or time-based motor vehicle insurance arecompiled as notes following ORS 317.122)

 

(LongTerm Enterprise Zones)

 

317.124     Longterm enterprise zone facilities

 

317.125     Othertax credits limited; exception

 

317.127     LongTerm Enterprise Zone Fund

 

317.129     Taxpayments of long term enterprise zone facilities credit claimants

 

317.131     Distributionof funds to local governments

 

(FarmworkerHousing)

 

317.147     Farmworkerhousing loans; credit transfers; rules

 

(Educationand Research)

 

317.151     Contributionsof computers or scientific equipment for research to educational organizations

 

317.152     Qualifiedresearch activities credit

 

317.153     Qualifiedresearch activities; election between credits; rules

 

317.154     Alternativequalified research activities credit

 

DISSOLUTIONOF TAXPAYER

 

317.190     Effecton reporting income

 

317.195     Effecton deductions allowed

 

MODIFICATIONSTO TAXABLE INCOME

 

317.259     Modificationsgenerally

 

317.267     Dividendsreceived by corporation from certain other corporations

 

317.273     Dividendincome received by domestic corporation from certain foreign corporations

 

317.283     Nonrecognitionof transactions with related domestic international sales corporation

 

317.286     Nonrecognitionof transactions with related foreign sales corporation

 

317.301     Deferralof deduction for certain amounts deductible under federal law

 

317.303     Deductionor adjustment for certain federal credits

 

317.304     Additionfor unused qualified business credits

 

317.307     Reductionfor charitable contribution deduction under federal law; subtraction

 

317.309     Interestand dividends received from obligations of state or political subdivision

 

317.310     Balancein bad debt reserve of financial institution which has changed from reservemethod to specific charge-off method of accounting

 

317.311     Applicationof section 243 of Tax Reform Act of 1986

 

317.312     Federaldepreciation expenses of certain health care service contractors

 

317.314     Taxeson net income or profits imposed by any state or foreign country; nondeductibletaxes and license fees; taxes paid to foreign country for certain income

 

317.319     CapitalConstruction Fund; deferred income; nonqualified withdrawals

 

317.322     Additionof long term care insurance premiums if credit is claimed

 

317.327     Modificationof taxable income when deferred gain is recognized as result of out-of-statedisposition of property; rules

 

317.329     Basisfor stock acquisition

 

317.344     Netoperating loss carryback and carryover

 

317.349     Transactiontreated as lease purchase under federal law

 

317.351     ORS317.349 not applicable to finance leases

 

317.356     Basison disposition of asset; adjustments to reflect depreciation, depletion, othercost recovery, federal credits and other differences in Oregon and federalbasis

 

317.362     Reversalof effect of gain or loss in case of timber, coal, domestic iron ore

 

317.374     Depletion

 

317.379     Exemptionof income from exercise of Indian fishing rights

 

317.386     Energyconservation payments exempt

 

317.388     Claimof right income repayment adjustment when credit is claimed

 

317.391     Smallcity business development exemption

 

317.394     Qualifyingfilm production labor rebates

 

317.398     Qualifiedproduction activities income

 

317.401     Additionfor federal prescription drug plan subsidies excluded for federal tax purposes

 

(Temporaryprovisions relating to exemption for certain sales of manufactured dwellingparks are compiled as notes following ORS 317.401)

 

317.476     Netlosses of prior years

 

317.478     Pre-changeand built-in losses

 

317.479     Limitationon use of preacquisition losses to offset built-in gain

 

317.485     Losscarryforward after reorganization; construction

 

317.488     Qualifieddonations and sales to educational institutions

 

RETURNSAND PAYMENT OF TAX

 

317.504     Datereturn considered filed or advance payment considered made

 

317.510     Requiringadditional reports and information

 

FOREIGNINCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS

 

317.625     Incomefrom sources without the United States

 

317.635     Domesticinternational sales corporation

 

317.650     Insurers;depreciation and basis provisions; confidentiality of returns; calendar yearfiling of returns required

 

317.655     Taxableincome of insurer; computation; exclusion for certain life insurance or annuityaccounts

 

317.660     Allocationof net income where insurer has both in-state and out-of-state business

 

317.665     Oregonnet losses of insurer in prior years

 

UNITARYTAX

 

317.705     Definitions

 

317.710     Corporationtax return requirements; rules

 

317.713     Grouplosses as offset to income of subsidiary paying preferred dividends

 

317.715     Taxreturn of corporation in affiliated group making consolidated federal return

 

317.720     Computationof taxable income; excess loss accounts

 

317.725     Adjustmentsto prevent double taxation


State Codes and Statutes


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State Codes and Statutes

Statutes > Oregon > Vol8 > 317

Chapter 317 — CorporationExcise Tax

 

2009 EDITION

 

 

CORPORATIONEXCISE TAX

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

317.005     Shorttitle

 

317.010     Definitions

 

317.013     Adoptionof parts of Internal Revenue Code and application of federal laws and regulations

 

317.018     Statementof purpose

 

317.019     Applicationof Payment-in-kind Tax Treatment Act of 1983

 

317.025     Omissionof previously enacted savings clauses from Oregon Revised Statutes

 

317.030     Effectof chapter

 

317.035     Effectof subsequent repeal of chapter

 

317.038     Computationof Oregon taxable history

 

IMPOSITIONOF TAX

 

317.057     Exemptionof certain out-of-state financial institutions from tax; exception

 

317.061     Taxrate

 

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

 

317.067     Taxon homeowners association income

 

317.070     Taxon centrally assessed, mercantile, manufacturing and business corporations andfinancial institutions

 

317.080     Exemptcorporations

 

317.090     Minimumtax

 

317.092     Exemptionof payments to tenant of manufactured dwelling park upon termination of rentalagreement

 

CREDITS

 

(Generally)

 

317.097     Lendinginstitution loans for housing; rules

 

317.111     Weatherizationloan interest; commercial lending institutions

 

317.112     Energyconservation loans to residential fuel oil customers or wood heating residents;rules

 

317.115     Alternativefuel vehicle fueling stations

 

317.122     Insurers;amounts paid for certain taxes and assessments

 

(Temporaryprovisions relating to mile-based or time-based motor vehicle insurance arecompiled as notes following ORS 317.122)

 

(LongTerm Enterprise Zones)

 

317.124     Longterm enterprise zone facilities

 

317.125     Othertax credits limited; exception

 

317.127     LongTerm Enterprise Zone Fund

 

317.129     Taxpayments of long term enterprise zone facilities credit claimants

 

317.131     Distributionof funds to local governments

 

(FarmworkerHousing)

 

317.147     Farmworkerhousing loans; credit transfers; rules

 

(Educationand Research)

 

317.151     Contributionsof computers or scientific equipment for research to educational organizations

 

317.152     Qualifiedresearch activities credit

 

317.153     Qualifiedresearch activities; election between credits; rules

 

317.154     Alternativequalified research activities credit

 

DISSOLUTIONOF TAXPAYER

 

317.190     Effecton reporting income

 

317.195     Effecton deductions allowed

 

MODIFICATIONSTO TAXABLE INCOME

 

317.259     Modificationsgenerally

 

317.267     Dividendsreceived by corporation from certain other corporations

 

317.273     Dividendincome received by domestic corporation from certain foreign corporations

 

317.283     Nonrecognitionof transactions with related domestic international sales corporation

 

317.286     Nonrecognitionof transactions with related foreign sales corporation

 

317.301     Deferralof deduction for certain amounts deductible under federal law

 

317.303     Deductionor adjustment for certain federal credits

 

317.304     Additionfor unused qualified business credits

 

317.307     Reductionfor charitable contribution deduction under federal law; subtraction

 

317.309     Interestand dividends received from obligations of state or political subdivision

 

317.310     Balancein bad debt reserve of financial institution which has changed from reservemethod to specific charge-off method of accounting

 

317.311     Applicationof section 243 of Tax Reform Act of 1986

 

317.312     Federaldepreciation expenses of certain health care service contractors

 

317.314     Taxeson net income or profits imposed by any state or foreign country; nondeductibletaxes and license fees; taxes paid to foreign country for certain income

 

317.319     CapitalConstruction Fund; deferred income; nonqualified withdrawals

 

317.322     Additionof long term care insurance premiums if credit is claimed

 

317.327     Modificationof taxable income when deferred gain is recognized as result of out-of-statedisposition of property; rules

 

317.329     Basisfor stock acquisition

 

317.344     Netoperating loss carryback and carryover

 

317.349     Transactiontreated as lease purchase under federal law

 

317.351     ORS317.349 not applicable to finance leases

 

317.356     Basison disposition of asset; adjustments to reflect depreciation, depletion, othercost recovery, federal credits and other differences in Oregon and federalbasis

 

317.362     Reversalof effect of gain or loss in case of timber, coal, domestic iron ore

 

317.374     Depletion

 

317.379     Exemptionof income from exercise of Indian fishing rights

 

317.386     Energyconservation payments exempt

 

317.388     Claimof right income repayment adjustment when credit is claimed

 

317.391     Smallcity business development exemption

 

317.394     Qualifyingfilm production labor rebates

 

317.398     Qualifiedproduction activities income

 

317.401     Additionfor federal prescription drug plan subsidies excluded for federal tax purposes

 

(Temporaryprovisions relating to exemption for certain sales of manufactured dwellingparks are compiled as notes following ORS 317.401)

 

317.476     Netlosses of prior years

 

317.478     Pre-changeand built-in losses

 

317.479     Limitationon use of preacquisition losses to offset built-in gain

 

317.485     Losscarryforward after reorganization; construction

 

317.488     Qualifieddonations and sales to educational institutions

 

RETURNSAND PAYMENT OF TAX

 

317.504     Datereturn considered filed or advance payment considered made

 

317.510     Requiringadditional reports and information

 

FOREIGNINCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS

 

317.625     Incomefrom sources without the United States

 

317.635     Domesticinternational sales corporation

 

317.650     Insurers;depreciation and basis provisions; confidentiality of returns; calendar yearfiling of returns required

 

317.655     Taxableincome of insurer; computation; exclusion for certain life insurance or annuityaccounts

 

317.660     Allocationof net income where insurer has both in-state and out-of-state business

 

317.665     Oregonnet losses of insurer in prior years

 

UNITARYTAX

 

317.705     Definitions

 

317.710     Corporationtax return requirements; rules

 

317.713     Grouplosses as offset to income of subsidiary paying preferred dividends

 

317.715     Taxreturn of corporation in affiliated group making consolidated federal return

 

317.720     Computationof taxable income; excess loss accounts

 

317.725     Adjustmentsto prevent double taxation


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