OAR 150-314: Income Taxation Generally General Provisions

143 rules in Division 314, Chapter 150 (Department of Revenue).

  1. OAR 150-314-0005: Period of Computation of Taxable Income
  2. OAR 150-314-0010: Mitigation of Effect of Limitations and Other Provisions
  3. OAR 150-314-0012: Determination by Agreement
  4. OAR 150-314-0025: Pollution Control Facilities: Revocation of Certificate
  5. OAR 150-314-0027: Pollution Control Facilities: Facilities Not Eligible for Tax Credit
  6. OAR 150-314-0035: Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax
  7. OAR 150-314-0040: Withholding on Real Property Conveyances
  8. OAR 150-314-0045: REMIC Filing Requirements
  9. OAR 150-314-0047: REMIC Income Taxable to Nonresidents
  10. OAR 150-314-0055: Change in Methods of Accounting or Reporting
  11. OAR 150-314-0060: Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election
  12. OAR 150-314-0062: Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
  13. OAR 150-314-0064: Definitions
  14. OAR 150-314-0066: Apportionment and Allocation of Income Generally
  15. OAR 150-314-0068: Allocation of Income
  16. OAR 150-314-0070: Apportionment Factors Generally
  17. OAR 150-314-0072: Apportionment Factors
  18. OAR 150-314-0074: Modified Factors for Carriers of Freight or Passengers: General Rule
  19. OAR 150-314-0076: Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads
  20. OAR 150-314-0078: Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines
  21. OAR 150-314-0080: Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies
  22. OAR 150-314-0082: Modified Factors for Companies Engaged in Sea Transportation Service
  23. OAR 150-314-0084: Modified Factors for Companies Involved in Interstate River Transportation Service
  24. OAR 150-314-0086: Other Methods: Limited Application
  25. OAR 150-314-0088: Modified Factors for Financial Institutions
  26. OAR 150-314-0090: Public Utilities: Sale of Commodities
  27. OAR 150-314-0100: Disallowance of Certain Intercompany Transactions Involving Intangible Assets
  28. OAR 150-314-0105: Farm Income Averaging
  29. OAR 150-314-0110: Allocation of Oregon Modifications to Passive Activity Losses
  30. OAR 150-314-0115: Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
  31. OAR 150-314-0120: Reduction of Tax Attributes after Discharge of Debt
  32. OAR 150-314-0125: Listed Transaction Reporting Requirement
  33. OAR 150-314-0130: Definition: Final Determination
  34. OAR 150-314-0135: Returns When Accounting Period Changed
  35. OAR 150-314-0140: Information Returns
  36. OAR 150-314-0142: Brokers’ Information Returns
  37. OAR 150-314-0150: Requirement to File Returns Electronically (Corporation E-file Mandate)
  38. OAR 150-314-0152: Requirement to File Returns Electronically
  39. OAR 150-314-0160: Report of Changes in Federal Taxable Income
  40. OAR 150-314-0165: Filing Returns of Income: Due date
  41. OAR 150-314-0167: Filing Returns of Income: Extensions, Chapters 316, 317 and 318
  42. OAR 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
  43. OAR 150-314-0171: Alternative Filing Methods
  44. OAR 150-314-0173: Time Limitations Affected by Military Service
  45. OAR 150-314-0175: Time Limitations for Persons Outside United States
  46. OAR 150-314-0185: Payment of Tax; Interest on Delayed Return
  47. OAR 150-314-0187: Responsibility for Tax Payments
  48. OAR 150-314-0195: Delinquency Penalty
  49. OAR 150-314-0197: Failure to File Penalty
  50. OAR 150-314-0199: Interest on Deficiencies and Delinquencies
  51. OAR 150-314-0205: Substantial Understatement Penalty (SUP)
  52. OAR 150-314-0207: Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402
  53. OAR 150-314-0209: Substantial Authority, Adequate Disclosure and Reasonable Basis
  54. OAR 150-314-0215: Listed Transaction Understatement; Penalty
  55. OAR 150-314-0220: Additional Assessments
  56. OAR 150-314-0222: Five-Year Statute of Limitations
  57. OAR 150-314-0224: Time Limit to Make Adjustment
  58. OAR 150-314-0226: Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence
  59. OAR 150-314-0228: Extension of Period for Assessment
  60. OAR 150-314-0230: Effect of Federal Extension of Period for Assessment
  61. OAR 150-314-0240: Refunds Generally
  62. OAR 150-314-0242: Refunds
  63. OAR 150-314-0244: Minimum Offset Amount
  64. OAR 150-314-0246: Interest Computation — Offset
  65. OAR 150-314-0248: Refund Offset Priority
  66. OAR 150-314-0250: Refunds; Net Operating Loss and Net Capital Loss Carryback Claims
  67. OAR 150-314-0252: Effect of Federal Extension of Period for Assessment
  68. OAR 150-314-0254: Separate Refunds When a Joint Return Has Been Filed
  69. OAR 150-314-0256: Refunds of Tax Overpayments to Spouse or Heirs
  70. OAR 150-314-0265: Model Recordkeeping and Retention
  71. OAR 150-314-0267: Requirement to Provide Copies of Documents
  72. OAR 150-314-0275: Definition: Collection Charge
  73. OAR 150-314-0277: Payment Secured by Bond, Deposit or Otherwise
  74. OAR 150-314-0279: Statute of Limitation on Tax Collection
  75. OAR 150-314-0285: Assessment of Withholding Tax Against Liable Officers
  76. OAR 150-314-0290: Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return
  77. OAR 150-314-0292: Estimated Tax: When Estimates Are Required For Tax Exempt Corporations
  78. OAR 150-314-0294: Estimated Tax: Affiliated Corporations
  79. OAR 150-314-0300: Estimated Tax: Due Dates of Payments for Short-Period Returns
  80. OAR 150-314-0302: Estimated Tax: Application of Payments
  81. OAR 150-314-0310: Requirement to Use Electronic Funds Transfer
  82. OAR 150-314-0315: Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
  83. OAR 150-314-0317: Estimated Tax: Consolidated Return Underpayments
  84. OAR 150-314-0319: Estimated Tax: Apportioned Returns
  85. OAR 150-314-0321: Estimated Tax: Application of Net Loss, Annualized Income Exception
  86. OAR 150-314-0323: Estimated Tax: Interest on Underpayment
  87. OAR 150-314-0325: Estimated Tax: Computation of Underpayment
  88. OAR 150-314-0327: Underpayment of Estimated Tax; First and Second Installment for Large Corporations
  89. OAR 150-314-0335: Apportionable and Nonapportionable Income Defined
  90. OAR 150-314-0337: Apportionable and Nonapportionable Income; Application of Definitions
  91. OAR 150-314-0339: Proration of Deductions
  92. OAR 150-314-0345: Apportionment and Allocation of Income Generally
  93. OAR 150-314-0347: Application of ORS 314.610 to 314.667: Allocation
  94. OAR 150-314-0349: Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business
  95. OAR 150-314-0351: Two or More Businesses of a Single Taxpayer
  96. OAR 150-314-0353: Apportionment for Long-Term Construction Contracts
  97. OAR 150-314-0355: Special Rules: Installment Sales
  98. OAR 150-314-0357: Modified Factors for Motion Picture and Television Film Producers
  99. OAR 150-314-0365: Taxable in Another State; In General
  100. OAR 150-314-0367: Taxable in Another State; When a Taxpayer is “Subject To” Tax Under ORS 314.620(1)
  101. OAR 150-314-0369: Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax
  102. OAR 150-314-0371: Taxable in Another State; Washington Business and Occupation Tax
  103. OAR 150-314-0380: Allocation of Interest and Dividends
  104. OAR 150-314-0385: Apportionment Formula
  105. OAR 150-314-0390: Property Factor; In General
  106. OAR 150-314-0392: Property Factor; Property Used for the Production of Apportionable Income
  107. OAR 150-314-0394: Property Factor; Consistency in Reporting
  108. OAR 150-314-0396: Property Factor; Numerator
  109. OAR 150-314-0398: Property Factor; Valuation of Owned Property
  110. OAR 150-314-0400: Property Factor; Valuation of Rented Property
  111. OAR 150-314-0402: Property Factor; Timber
  112. OAR 150-314-0404: Property Factor; Intangible Drilling Costs
  113. OAR 150-314-0406: Property Factor; Averaging Property Value
  114. OAR 150-314-0415: Payroll Factor; In General
  115. OAR 150-314-0417: Payroll Factor; Numerator
  116. OAR 150-314-0425: Sales Factor; Definition of Gross Receipts
  117. OAR 150-314-0427: Sales Factor; Numerator
  118. OAR 150-314-0429: Sales Factor; Sales of Tangible Personal Property in this State
  119. OAR 150-314-0431: Sales Factor; Sales of Tangible Personal Property to United States Government in this State
  120. OAR 150-314-0435: Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State
  121. OAR 150-314-0437: Gross Receipts Related to Deferred Gain or Loss
  122. OAR 150-314-0455: Modified Factors for Publishing
  123. OAR 150-314-0460: Apportionment of Net Loss
  124. OAR 150-314-0465: Sales Factor for Interstate Broadcasters
  125. OAR 150-314-0466: Definition of Programming and Subscription Services
  126. OAR 150-314-0470: Interstate Broadcasters: Net Income Attributable to this State
  127. OAR 150-314-0475: Consistent Treatment of Partnership Items
  128. OAR 150-314-0480: Publicly Traded Partnerships Taxed as Corporations
  129. OAR 150-314-0485: Partnership Information Returns
  130. OAR 150-314-0487: Partnership Penalty
  131. OAR 150-314-0495: Corporation Tax Credits — Converting a C Corporation to an S Corporation
  132. OAR 150-314-0497: Corporation Tax Credits — Converting an S Corporation to a C Corporation
  133. OAR 150-314-0510: Definitions for Composite Tax Returns and Pass-through Entity Withholding
  134. OAR 150-314-0515: Oregon Composite Tax Return
  135. OAR 150-314-0520: Pass-through Entity Withholding Requirements
  136. OAR 150-314-0521: Pass-through entity elective tax: Estimated tax; interest on underpayment of estimated tax; waiver of underpayment interest for individual members.
  137. OAR 150-314-0522: Pass-through entity elective tax: Electing entities using a fiscal year; when addition and credit claimed by member.
  138. OAR 150-314-0525: Exceptions to Pass-through Entity Withholding Requirements
  139. OAR 150-314-0530: Divulging Particulars of Returns and Reports Prohibited
  140. OAR 150-314-0535: Information That May Be Furnished
  141. OAR 150-314-0540: Rewards for Information
  142. OAR 150-314-0545: Combat Zone Benefits
  143. OAR 150-314-0733: Partnership Pays Election After Federal Centralized Partnership Audit Adjustments