ORS 317.061: Tax rate.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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; 2009 c.745 §§5,7,9; 2013 s.s. c.5 §1]
This rule cites
No citations extracted.
Cited by
- ORS 314.256: Lobbying expenditures; proxy tax; rules.
- ORS 314.766: Tax on built-in gain.
- ORS 314.767: Tax on excess net passive income.
- ORS 314.781: Withholding; required returns and statements; pass-through entity liability.
- ORS 317.063: Tax rate imposed on certain long-term capital gain from farming; requirements.
- ORS 317.067: Tax on homeowners association income.
- ORS 317.070: Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
- ORS 318.020: Imposition of tax.
- OAR 150-314-0520: Pass-through Entity Withholding Requirements
- OAR 150-315-0195: Research Conducted by Semiconductor Company Tax Credit
- OAR 150-317-0130: Tax on Homeowner’s Association Income
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html