Section 316.051
[1977 c.390 §2; renumbered 316.788]
Section 316.052
[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
Section 316.002 – Short title.
This chapter may be cited as the Personal Income Tax Act of 1969. [1969 c.493 §1; 1995 c.79 §164]
Section 316.003 – Goals.
(1) The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes: (a) Fairness and equity as its basic values; and (b) That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals. (2) Those guiding principles are: (a) […]
Section 316.007 – Policy.
It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to: (1) Make the Oregon personal income tax law identical in effect to the provisions of the Internal Revenue Code relating to the measurement of taxable income of individuals, estates and trusts, modified as necessary by the state’s […]
Section 316.012 – Terms have same meaning as in federal laws; federal law references.
Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference […]
Section 316.013 – Determination of federal adjusted gross income.
Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for […]
Section 316.014
[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]
Section 316.018 – Application of Payment-in-Kind Tax Treatment Act of 1983.
The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §42; 2003 c.46 §35]
Section 316.021
[1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]