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Tax Library
OR
Oregon Administrative Rules
Chapter 150
Division 314

Income Taxation Generally General Provisions

Division 314 - Income Taxation Generally General ProvisionsDivision 314 - Income Taxation Generally General Provisions

Division 305 - General Administration of Revenue Laws Division 315 - Personal Income Tax Credits

150-314-0005 - Period of Computation of Taxable Income 150-314-0010 - Mitigation of Effect of Limitations and Other Provisions 150-314-0012 - Determination by Agreement 150-314-0025 - Pollution Control Facilities: Revocation of Certificate 150-314-0027 - Pollution Control Facilities: Facilities Not Eligible for Tax Credit 150-314-0035 - Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax 150-314-0040 - Withholding on Real Property Conveyances 150-314-0045 - Remic Filing Requirements 150-314-0047 - Remic Income Taxable to Nonresidents 150-314-0055 - Change in Methods of Accounting or Reporting 150-314-0060 - Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election 150-314-0062 - Apportionment and Allocation of Income of Financial Organizations and Public Utilities From Business Activities Within and Without Oregon 150-314-0064 - Definitions 150-314-0066 - Apportionment and Allocation of Income Generally 150-314-0068 - Allocation of Income 150-314-0070 - Apportionment Factors Generally 150-314-0072 - Apportionment Factors 150-314-0074 - Modified Factors for Carriers of Freight or Passengers: General Rule 150-314-0076 - Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads 150-314-0078 - Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines 150-314-0080 - Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies 150-314-0082 - Modified Factors for Companies Engaged in Sea Transportation Service 150-314-0084 - Modified Factors for Companies Involved in Interstate River Transportation Service 150-314-0086 - Other Methods: Limited Application 150-314-0088 - Modified Factors for Financial Institutions 150-314-0090 - Public Utilities: Sale of Commodities 150-314-0100 - Disallowance of Certain Intercompany Transactions Involving Intangible Assets 150-314-0105 - Farm Income Averaging 150-314-0110 - Allocation of Oregon Modifications to Passive Activity Losses 150-314-0115 - Interest on Deferred Oregon Tax Liability With Respect to Installment Obligations 150-314-0120 - Reduction of Tax Attributes After Discharge of Debt 150-314-0125 - Listed Transaction Reporting Requirement 150-314-0130 - Definition: Final Determination 150-314-0135 - Returns When Accounting Period Changed 150-314-0140 - Information Returns 150-314-0142 - Brokers’ Information Returns 150-314-0150 - Requirement to File Returns Electronically (corporation E-file Mandate)150-314-0152 - Requirement to File Returns Electronically 150-314-0160 - Report of Changes in Federal Taxable Income 150-314-0165 - Filing Returns of Income: Due Date 150-314-0167 - Filing Returns of Income: Extensions, Chapters 316, 317 and 318 150-314-0169 - Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards 150-314-0171 - Alternative Filing Methods 150-314-0173 - Time Limitations Affected by Military Service 150-314-0175 - Time Limitations for Persons Outside United States 150-314-0185 - Payment of Tax; Interest on Delayed Return 150-314-0187 - Responsibility for Tax Payments 150-314-0195 - Delinquency Penalty 150-314-0197 - Failure to File Penalty 150-314-0199 - Interest on Deficiencies and Delinquencies 150-314-0205 - Substantial Understatement Penalty (sup)150-314-0207 - Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed Under Ors 314.402 150-314-0209 - Substantial Authority, Adequate Disclosure and Reasonable Basis 150-314-0215 - Listed Transaction Understatement; Penalty 150-314-0220 - Additional Assessments 150-314-0222 - Five-year Statute of Limitations 150-314-0224 - Time Limit to Make Adjustment 150-314-0226 - Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence 150-314-0228 - Extension of Period for Assessment 150-314-0230 - Effect of Federal Extension of Period for Assessment 150-314-0240 - Refunds Generally 150-314-0242 - Refunds 150-314-0244 - Minimum Offset Amount 150-314-0246 - Interest Computation — Offset 150-314-0248 - Refund Offset Priority 150-314-0250 - Refunds; Net Operating Loss and Net Capital Loss Carryback Claims 150-314-0252 - Effect of Federal Extension of Period for Assessment 150-314-0254 - Separate Refunds When a Joint Return Has Been Filed 150-314-0256 - Refunds of Tax Overpayments to Spouse or Heirs 150-314-0265 - Model Recordkeeping and Retention 150-314-0267 - Requirement to Provide Copies of Documents 150-314-0275 - Definition: Collection Charge 150-314-0277 - Payment Secured by Bond, Deposit or Otherwise 150-314-0279 - Statute of Limitation on Tax Collection 150-314-0285 - Assessment of Withholding Tax Against Liable Officers 150-314-0290 - Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return 150-314-0292 - Estimated Tax: When Estimates Are Required for Tax Exempt Corporations 150-314-0294 - Estimated Tax: Affiliated Corporations 150-314-0300 - Estimated Tax: Due Dates of Payments for Short-period Returns 150-314-0302 - Estimated Tax: Application of Payments 150-314-0310 - Requirement to Use Electronic Funds Transfer 150-314-0315 - Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 150-314-0317 - Estimated Tax: Consolidated Return Underpayments 150-314-0319 - Estimated Tax: Apportioned Returns 150-314-0321 - Estimated Tax: Application of Net Loss, Annualized Income Exception 150-314-0323 - Estimated Tax: Interest on Underpayment 150-314-0325 - Estimated Tax: Computation of Underpayment 150-314-0327 - Underpayment of Estimated Tax; First and Second Installment for Large Corporations 150-314-0335 - Apportionable and Nonapportionable Income Defined 150-314-0337 - Apportionable and Nonapportionable Income; Application of Definitions 150-314-0339 - Proration of Deductions 150-314-0345 - Apportionment and Allocation of Income Generally 150-314-0347 - Application of Ors 314.610 to 314.667: Allocation 150-314-0349 - Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business 150-314-0351 - Two or More Businesses of a Single Taxpayer 150-314-0353 - Apportionment for Long-term Construction Contracts 150-314-0355 - Special Rules: Installment Sales 150-314-0357 - Modified Factors for Motion Picture and Television Film Producers 150-314-0365 - Taxable in Another State; in General 150-314-0367 - Taxable in Another State; When a Taxpayer Is “subject To” Tax Under Ors 314.620(1)150-314-0369 - Taxable in Another State; When a State Has Jurisdiction to Subject a Taxpayer to a Net Income Tax 150-314-0371 - Taxable in Another State; Washington Business and Occupation Tax 150-314-0380 - Allocation of Interest and Dividends 150-314-0385 - Apportionment Formula 150-314-0390 - Property Factor; in General 150-314-0392 - Property Factor; Property Used for the Production of Apportionable Income 150-314-0394 - Property Factor; Consistency in Reporting 150-314-0396 - Property Factor; Numerator 150-314-0398 - Property Factor; Valuation of Owned Property 150-314-0400 - Property Factor; Valuation of Rented Property 150-314-0402 - Property Factor; Timber 150-314-0404 - Property Factor; Intangible Drilling Costs 150-314-0406 - Property Factor; Averaging Property Value 150-314-0415 - Payroll Factor; in General 150-314-0417 - Payroll Factor; Numerator 150-314-0425 - Sales Factor; Definition of Gross Receipts 150-314-0427 - Sales Factor; Numerator 150-314-0429 - Sales Factor; Sales of Tangible Personal Property in This State 150-314-0431 - Sales Factor; Sales of Tangible Personal Property to United States Government in This State 150-314-0435 - Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State 150-314-0437 - Gross Receipts Related to Deferred Gain or Loss 150-314-0455 - Modified Factors for Publishing 150-314-0460 - Apportionment of Net Loss 150-314-0465 - Sales Factor for Interstate Broadcasters 150-314-0466 - Definition of Programming and Subscription Services 150-314-0470 - Interstate Broadcasters: Net Income Attributable to This State 150-314-0475 - Consistent Treatment of Partnership Items 150-314-0480 - Publicly Traded Partnerships Taxed as Corporations 150-314-0485 - Partnership Information Returns 150-314-0487 - Partnership Penalty 150-314-0495 - Corporation Tax Credits — Converting a C Corporation to an S Corporation 150-314-0497 - Corporation Tax Credits — Converting an S Corporation to a C Corporation 150-314-0510 - Definitions for Composite Tax Returns and Pass-through Entity Withholding 150-314-0515 - Oregon Composite Tax Return 150-314-0520 - Pass-through Entity Withholding Requirements 150-314-0521 - Pass-through Entity Elective Tax: Estimated Tax; Interest on Underpayment of Estimated Tax; Waiver of Underpayment Interest for Individual Members.150-314-0522 - Pass-through Entity Elective Tax: Electing Entities Using a Fiscal Year; When Addition and Credit Claimed by Member.150-314-0525 - Exceptions to Pass-through Entity Withholding Requirements 150-314-0530 - Divulging Particulars of Returns and Reports Prohibited 150-314-0535 - Information That May Be Furnished 150-314-0540 - Rewards for Information 150-314-0545 - Combat Zone Benefits 150-314-0733 - Partnership Pays Election After Federal Centralized Partnership Audit Adjustments

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