Oregon Statutes
§ 318.031 — Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
Oregon § 318.031
This text of Oregon § 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 318.031 (2026).
Text
It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS chapter 317.
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Related
Estee Lauder Services, Inc. v. Department of Revenue
16 Or. Tax 279 (Oregon Tax Court, 2000)
Phelan v. Environmental Quality Commission
917 P.2d 1029 (Court of Appeals of Oregon, 1996)
ABC Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Legislative History
1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24
Nearby Sections
15
§ 318.020
Imposition of tax§ 318.030
§ 318.030§ 318.031
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law§ 318.040
Exempt corporations§ 318.044
§ 318.044§ 318.046
§ 318.046§ 318.048
§ 318.048§ 318.050
§ 318.050§ 318.060
Rules and regulations; personnel§ 318.070
Disposition of revenue§ 318.080
§ 318.080§ 318.085
§ 318.085§ 318.090
§ 318.090Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 318.031, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/318.031.