The rate of the tax imposed by and computed under this chapter is: (1) Six and six-tenths percent of the first $1 million of taxable income, or fraction thereof; and (2) Seven and six-tenths percent of any amount of taxable income in excess of $1 million. [1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; […]
(1) As used in this section: (a) “Farming” means: (A) Raising, harvesting and selling crops; (B) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof; (C) Dairying and selling dairy products; (D) Stabling or training equines, including but not limited to providing riding lessons, training clinics and schooling shows; […]
(1) A tax is hereby imposed for each taxable year on the homeowners association taxable income of every homeowners association at the rate provided in ORS 317.061 and as though the homeowners association were a corporation. (2) As used in this section, “homeowners association” has the meaning given that term in section 528(c) of the […]
Every centrally assessed corporation, the property of which is assessed by the Department of Revenue under ORS 308.505 to 308.674, and every mercantile, manufacturing and business corporation and every financial institution doing business within this state, except as provided in ORS 317.080 and 317.090, shall annually pay to this state, for the privilege of carrying […]
[1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111]
[1967 c.592 §9; 1969 c.340 §3; 1973 c.831 §9; 1977 c.795 §12; 1977 c.866 §11; 1981 c.408 §2; 1983 c.637 §7; renumbered 317.116]
[1969 c.600 §9; renumbered 317.122]
[1977 c.839 §10; 1979 c.439 §2; renumbered 317.128]
[1969 c.600 §5; 1983 c.162 §35; renumbered 317.650]
The following corporations are exempt from the taxes imposed by this chapter: (1) Organizations described in subsection (c) and subsection (j) of section 501 of the Internal Revenue Code unless the exemption is denied under subsection (h), (i) or (m) of section 501 or under section 502, 503 or 505 of the Internal Revenue Code. […]
[1981 c.778 §36; renumbered 317.386]
[1981 c.720 §18; renumbered 317.133]
(1) As used in this section: (a) “Oregon sales” means: (A) If the corporation apportions income under ORS 314.650 to 314.665 for Oregon tax purposes, the total sales of the taxpayer in this state during the tax year, as determined for purposes of ORS 314.665; (B) If the corporation does not apportion income for Oregon […]
Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §14]
