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Oregon Revised Statutes

Or. Rev. Stat. § 314.355 (2026)

Returns when tax year changed

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      314.355 Returns when tax year changed. If a taxpayer changes the tax year on the basis of which net income is computed, the taxpayer shall, at the time and in the manner the Department of Revenue prescribes, make a separate return of net income received during the period intervening between the end of the former income year of the taxpayer and the beginning of the new income year. [1957 c.632 §6 (enacted in lieu of 316.520); 1987 c.293 §58]

Notes of Decisions
Cited in 1 case, 1966–1966 · leading case: Pac. Power & Light Co. v. State Tax Comm'n, 2 Or. Tax 420 (Or. T.C. 1966).
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Pac. Power & Light Co. v. State Tax Comm'n, 2 Or. Tax 420 (Or. T.C. 1966). · cites it 2× “160 requires corporate net income to be computed on the basis of an annual accounting period— a fiscal year or a calendar year — except in cases where there is a change in the taxpayer’s accounting *426 period under ORS 314.355 or where the tax commission terminates a taxable…”
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