Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.011

Definitions; conformance with federal income tax law

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      314.011 Definitions; conformance with federal income tax law. (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, 2023; 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, 314.256 (relating to proxy tax on lobbying expenditures), 314.260 (1)(b), 314.302, 314.306, 314.330, 314.360, 314.362, 314.385, 314.402, 314.410, 314.412, 314.525, 314.767 (7), 314.771 and 314.772 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, 2023, 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.

      (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; 2018 c.101 §17; 2019 c.319 §17; 2019 c.320 §3; 2021 c.456 §18; 2022 c.83 §18; 2023 c.171 §18; 2024 c.75 §18]

 

      314.012 [Repealed by 1953 c.310 §3]

 

      314.013 [2003 c.704 §4; repealed by 2005 c.533 §5]

 

      314.014 [Repealed by 1953 c.310 §3]

Notes of Decisions
Cited in 26 cases (2 in the last 5 years), 1997–2025 · leading case: Schuette v. Department of Revenue
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Schuette v. Department of Revenue (1997) or · cites it 3× “They claim that, by reason of ORS 314.011(3)i ** 4 and ORS 316.032(3), 5 federal law controls here and expressly permits *219 use of the aggregate method to calculate the federal tax credit for taxes paid to foreign countries.”
Criv Investments, Inc. v. Department of Revenue (1997) ortc “ORS 314.011(2) states: “As used in ORS * * * 314.”
Maginnis v. Department of Revenue (1999) ortc “ORS 314.011(3). Under federal income tax laws, the character of income does not change when the right to income is assigned.”
Fischer, Weddle v. Dept. of Rev (2017) ortc “” ORS 314.011(3). Where federal courts give conflicting interpretations, Oregon follows the “rule observed by the United States Commissioner of Internal Revenue.”
DeGroat v. Dept. of Rev. (2018) ortc “” ORS 314.011(3). IRC section 212 allows a deduction for “nonbusiness expenses” as follows: “In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— “(1) for the production or…”
Higgins v. Dept. of Rev. (2018) ortc “” ORS 314.011(3). Plaintiffs must show their entitlement to relief by a preponderance of the evidence.”
Pauly v. Dept. of Rev. (2020) ortc “) The legislature intended that Oregon personal income tax law be “identical in effect to the provisions of the Internal Revenue Code [IRC] relating to the measurement of taxable income of individuals, * * * modified as necessary by the state’s jurisdiction to tax and the…”
Dotson v. Dept. of Rev. (2020) ortc “5 To the extent practicable, Oregon 4 This includes 394 miles for one round trip to Astoria; 25 round trips to Puyallup at 508 miles each; 12 round trips to Portland at 220 miles each; and 5 round trips to Boardman at 542 miles each. (Def’s Ex A at 8.) 5 The court’s references…”
ABC Inc. v. Dept. of Rev. (2024) ortc “031 (ORS chapter 317 and other Oregon statutes “are incorporated into and made a part of” chapter 318); ORS 314.011(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…”
Copeland v. Dept. of Rev. (2025) ortc “Johnson v. Dept. of Rev., TC-MD 230350R, 2025 WL 842217 at *2 (Or Tax M Div, Mar 13, 2025).”
Estate of Helene J. Evans v. Dept. of Rev. (2020) ortc “032(3) (personal income tax), ORS 314.011(4) (income taxation gen- erally), ORS 317.”
Gillen v. Department of Revenue, Tc-Md 091559n (or.tax 4-28-2011) (2011) ortc “; ORS 314.011(3). IRC section 162 (a) allows a deduction for travel expenses incurred in connection with a trade or business, stating in pertinent part: "There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in…”
Show all 26 citing cases →
— Or. Rev. Stat. § 314.011(2) — 2 cases
Criv Investments, Inc. v. Department of Revenue (1997) ortc “ORS 314.011(2) states: “As used in ORS * * * 314.”
ABC Inc. v. Dept. of Rev. (2024) ortc “031 (ORS chapter 317 and other Oregon statutes “are incorporated into and made a part of” chapter 318); ORS 314.011(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…”
— Or. Rev. Stat. § 314.011(2)(a) — 3 cases
Department of Revenue v. Kelly (2009) ortc
Acker v. Department of Revenue (2012) ortc
Rent-A-Center Inc v. Department of Revenue (2014) ortc
— Or. Rev. Stat. § 314.011(3) — 18 cases
Schuette v. Department of Revenue (1997) or “They claim that, by reason of ORS 314.011(3)i ** 4 and ORS 316.032(3), 5 federal law controls here and expressly permits *219 use of the aggregate method to calculate the federal tax credit for taxes paid to foreign countries.”
Maginnis v. Department of Revenue (1999) ortc “ORS 314.011(3). Under federal income tax laws, the character of income does not change when the right to income is assigned.”
Fischer, Weddle v. Dept. of Rev (2017) ortc “” ORS 314.011(3). Where federal courts give conflicting interpretations, Oregon follows the “rule observed by the United States Commissioner of Internal Revenue.”
DeGroat v. Dept. of Rev. (2018) ortc “” ORS 314.011(3). IRC section 212 allows a deduction for “nonbusiness expenses” as follows: “In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— “(1) for the production or…”
Higgins v. Dept. of Rev. (2018) ortc “” ORS 314.011(3). Plaintiffs must show their entitlement to relief by a preponderance of the evidence.”
— Or. Rev. Stat. § 314.011(4) — 1 case
Estate of Helene J. Evans v. Dept. of Rev. (2020) ortc “032(3) (personal income tax), ORS 314.011(4) (income taxation gen- erally), ORS 317.”
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