Defini­tions
Soccer referees considered independent contractors
Applica­tion of chapter
Applica­tion to partners in domestic partnership and to surviving partners
Applica­tion of Deficit Reduc­tion Act of 1984 (P.L. 98-369) and Simplifica­tion of Imputed Interest Rules of 1985 (P.L. 99-121) to per­sonal income tax
Applica­tion of Deficit Reduc­tion Act of 1984 (P.L. 98-369) and Simplifica­tion of Imputed Interest Rules of 1985 (P.L. 99-921) to corporate excise and income tax
Applica­tion of federal Tax Reform Act of 1986 (P.L. 99-514)
Applica­tion of Omnibus Budget Reconcilia­tion Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)
Applica­tion of P.L. 101-140, Omnibus Budget Reconcilia­tion Act of 1989 (P.L. 101-239) and Omnibus Budget Reconcilia­tion Act of 1991 (P.L. 101-508)
Applica­tion of P.L. 102-2, Comprehensive Na­tional Energy Policy Act of 1992 (P.L. 102-486), Unemploy­ment Compensa­tion Amend­ments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemploy­ment Compensa­tion Act of 1991 (P.L. 102-164)
Applica­tion of Revenue Reconcilia­tion Act of 1993 (P.L. 103-66), the Uruguay Round Agree­ments Act (P.L. 103-465) and P.L. 104-7
Applica­tion of ICC Termina­tion Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropria­tions Act of 1996 (P.L. 104-134), Small Business Job Protec­tion Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconcilia­tion Act of 1996 (P.L. 104-193)
Applica­tion of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protec­tion Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transporta­tion Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)
Applica­tion of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)
Applica­tion of Economic Growth and Tax Relief Reconcilia­tion Act of 2001 (P.L. 107-16) and Job Crea­tion and Worker Assistance Act of 2002 (P.L. 107-147)
Applica­tion of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconcilia­tion Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Crea­tion Act of 2004 (P.L. 108-357)
Applica­tion of Deficit Reduc­tion Act of 2005 (P.L. 109-171), Tax Increase Preven­tion and Reconcilia­tion Act of 2005 (P.L. 109-222) and Pension Protec­tion Act of 2006 (P.L. 109-280)
Applica­tion of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Preven­tion Act of 2007 (P.L. 110-166) and Tax Technical Correc­tions Act of 2007 (P.L. 110-172)
Applica­tion of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conserva­tion, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabiliza­tion Act of 2008, Energy Improve­ment and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connec­tions to Success and Increasing Adop­­tions Act of 2008 (P.L. 110-351)
Applica­tion of American Recovery and Reinvest­ment Act of 2009 (P.L. 111-5)
Applica­tion of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
Applica­tion of Federal Avia­tion Administra­tion Air Transporta­tion Moderniza­tion and Safety Improve­ment Act (P.L. 111-226), Patient Protec­tion and Affordable Care Act (P.L. 111-148), Preserva­tion of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Educa­tion Reconcilia­tion Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improve­ment Act of 2010 (P.L. 111-198)
Evading require­ments of law prohibited
Determina­tion of tax credit amounts
Venue on failure to comply with law
Abeyance of tax during periods of active duty military service
• conformance with federal income tax law
This section is amended
Effective June 2, 2018
Chapter 101 Oregon Laws 2018 (SB 1529)
Relating to connection to federal tax law; creating new provisions; amending ORS 178.300, 238A.005, 238A.125, 238A.150, 238A.170, 238A.230, 238A.370, 238A.400, 238A.410, 238A.415, 238A.430, 238A.435, 305.230, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097, 317.267, 458.670 and 657.010; repealing ORS 317.716 and 317.717; and prescribing an effective date.
(1) As used in this chapter, unless the context requires otherwise, "department" means the Department of Revenue.
(2) As used in this chapter:
(a) Any term 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.
(b) Except where the Legislative Assembly has provided otherwise, a reference to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:
(A) On December 31, 2016; or
(B) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.
(c) With respect to ORS 314.105 (Definitions for ORS 314.105 to 314.135), 314.256 (Lobbying expenditures) (relating to proxy tax on lobbying expenditures), 314.260 (Taxation of real estate mortgage investment conduits) (1)(b), 314.265 (Taxation of financial asset securitization investment trusts) (1)(b), 314.302 (Interest on deferred tax liabilities with respect to installment obligations), 314.306 (Income from discharge of indebtedness), 314.330 (Lien if grantor or other person determined to be owner of trust), 314.360 (Information returns), 314.362 (Filing return on magnetic media or other machine-readable form), 314.385 (Form of returns), 314.402 (Understatement of net tax), 314.410 (Time limit for notice of deficiency), 314.412 (Issuing of notice of deficiency attributable to involuntary conversion), 314.525 (Underpayment of estimated tax), 314.742 (Tax on excess net passive income) (7), 314.750 (Recapture of LIFO benefits) and 314.752 (Business tax credits) and other provisions of this chapter, except those described in paragraph (b) of this subsection, any reference to the laws of the United States or to the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they are amended on or before December 31, 2016, even when the amendments take effect or become operative after that date, except where the Legislative Assembly has specifically provided otherwise.
(3) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer.
(4) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended.
(5)(a) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135 (Computation).
(b) As used in this subsection, "Act or Title" includes any subtitle, division or other part of an Act or Title. [1957 c.632 §40; 1965 c.152 §24; 1971 c.215 §8; 1977 c.870 §39; 1987 c.293 §50; 1989 c.625 §25; 1991 c.457 §16; 1993 c.726 §10; 1995 c.556 §20; 1997 c.325 §32; 1997 c.839 §48; 1999 c.90 §1; 1999 c.224 §9; 2001 c.660 §32; 2003 c.77 §10; 2005 c.94 §74; 2005 c.519 §8; 2005 c.832 §23; 2007 c.614 §10; 2008 c.45 §11; 2009 c.5 §21; 2009 c.909 §§21,22; 2010 c.82 §§21,22; 2011 c.7 §21; 2012 c.31 §20; 2013 c.377 §20; 2014 c.52 §22; 2015 c.442 §14; 2016 c.33 §17; 2017 c.527 §18]
Law Review Cita­tions
9 WLJ 249 (1973); 5 EL 516 (1975)
Defini­tions for ORS chapter 289
1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors314.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 314, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano314.­html (2017) (last ac­cessed Mar. 30, 2018).