314.380
Furnishing copy of federal or other state return or report; action required
when return filed or changed or tax assessed. (1) Every taxpayer shall, upon request of the
Department of Revenue, furnish a copy of the return for the corresponding year,
which the taxpayer has filed or may file with the federal government, showing
the taxpayer’s net income and how obtained and the several sources from which
derived. Every taxpayer shall, upon request of the department, furnish a copy
of any federal revenue agent’s report or other audit report made upon any audit
or adjustment of the taxpayer’s federal income tax return or income tax return
of another state.
(2)(a) The
taxpayer shall report to the department any change in the taxpayer’s taxable
income that is subject to tax by this state or any change in the taxpayer’s tax
liability paid to or owing this state because:
(A) The Internal
Revenue Service or other competent authority has changed or corrected the
amount of a taxpayer’s taxable income, tax credit or other amount taken into
account in determining the taxpayer’s tax liability as reported on a federal
income tax return or an income tax return of another state for any taxable
year; or
(B) The taxpayer:
(i) Files an
original or amended return that is accepted by the Internal Revenue Service or
the taxing authority of another state; or
(ii) Is assessed
tax by the Internal Revenue Service or the taxing authority of another state
for the failure to file a return as required.
(b) In the case
of a change or correction made by the Internal Revenue Service or by the taxing
authority of another state, the report shall either concede the accuracy of the
determination or state wherein the taxpayer believes it to be erroneous. The report
may be treated by the department as a claim for refund pursuant to ORS 314.415
if the department determines that the taxpayer’s correct Oregon tax liability
is a reduction from the taxpayer’s Oregon tax liability prior to the filing of
the report. Notwithstanding the limitations of ORS 314.415, a claim for refund
under this paragraph shall be deemed timely if received by the department
within two years after the federal or other state correction was made.
(c) In the case
of a taxpayer filing an original or amended federal or other state return that
reports a change in the taxpayer’s taxable income that is subject to tax by
this state or that results in a change in the taxpayer’s tax liability paid to
or owing this state, the report required by this subsection shall be an amended
Oregon return. The taxpayer shall file the amended return with the department
within 90 days thereafter.
(3) For purposes
of this section:
(a) A change or
correction of a taxpayer’s taxable income is deemed to be made on the date of
the audit report making the change or correction; and
(b) The date on
which an original or amended return is accepted by the Internal Revenue Service
or other state taxing authority is the date the original or amended return is
filed if the return is subsequently accepted by the Internal Revenue Service or
other state taxing authority.
(4) The
provisions of ORS 305.305 shall constitute the exclusive remedy of a person
whose notice of deficiency or assessment is based upon a change or correction
of the person’s taxable income under this section. [1957 c.632 §11 (enacted in
lieu of 316.565 and 317.380); 1963 c.509 §1; 1985 c.602 §3; 1989 c.414 §7; 1997
c.100 §2; 1999 c.74 §1; 2001 c.9 §4]
Notes of Decisions
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
· cites it 29× “5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
Tektronix, Inc. v. Dept. of Rev., 20 Or. Tax 468 (Or. T.C. 2012).
· cites it 15× “” ORS 314.380 and ORS 314.410 are important in the discussion of the statute of limitations issue.”
U.S. Bancorp & Subsidiaries v. Dep't of Revenue, 17 Or. Tax 232 (Or. T.C. 2003).
· cites it 6× “410, specifically ORS 314.380. ORS 314.380 imposes a duty on taxpayer to notify the department of federal changes at the time they are proposed.”
Swarens v. Dep't of Revenue, 883 P.2d 853 (Or. 1994).
· cites it 4× “Second, a related provision, ORS 314.380, provides in part: “(2) If the amount of a taxpayer’s federal taxable income reported on a federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority,…”
U.S. Bancorp v. Dep't of Revenue, 103 P.3d 85 (Or. 2004).
· cites it 3× “Although the IRS had issued a correction to taxpayer’s 1988 and 1989 federal taxable income in June 1995, taxpayer does not dispute the Tax Court’s finding that the parties had executed the extension agreement within two years after taxpayer first notified the department of…”
Gender v. State Tax Comm'n, 3 Or. Tax 260 (Or. T.C. 1968).
· cites it 6× “The commission auditor refused to consider the claim for refund on the grounds that it was not filed within the time allowed by ORS 314.380 which permits the filing of a refund *263 claim within one year following a correction by the Internal Revenue Service.”
Smurfit Newsprint Corp. v. Dep't of Revenue, 14 Or. Tax 434 (Or. T.C. 1998).
“Likewise, the department is not attempting to use a federal audit report to reopen a closed year under ORS 314.380. What is involved is whether the department has the power or authority to recalculate a taxpayer’s liability for a closed year and thereby affect the taxpayer’s…”
Tomseth v. Dept. of Rev. (Or. T.C. 2016).
· cites it 13× “) In a similar vein, Plaintiffs argued that if the legislature had intended to mean “Oregon return” it would have included those words in the statute and that the purposeful omission of “Oregon” from the statutory text evinces the legislature’s intent not to create such a…”
Bed Bath & Beyond Inc. v. Dept. of Rev. (Or. T.C. 2021).
· cites it 13× “STATEMENT OF FACTS Plaintiff and its subsidiaries (collectively “Plaintiff”) filed an Oregon corporation excise tax return on December 4, 2015, for the tax year ending February 28, 2015. (Stip Facts, ¶ 2.) On its own initiative, Plaintiff filed an amended federal return with the…”
Int'l Health & Life Ins. Co. v. Dep't of Revenue, 5 Or. Tax 320 (Or. T.C. 1973).
· cites it 3× “Since 1963, ORS 314.380 has provided: “(2) If the amount of a taxpayer’s federal taxable income reported on his federal income tax re *325 turn for any taxable year is changed or corrected by the United States Internal Revenue Service * * *, resulting in recognition of $250 or…”
— Or. Rev. Stat. § 314.380(2) — 5 cases
Swarens v. Dep't of Revenue, 883 P.2d 853 (Or. 1994).
“Second, a related provision, ORS 314.380, provides in part: “(2) If the amount of a taxpayer’s federal taxable income reported on a federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority,…”
U.S. Bancorp v. Dep't of Revenue, 103 P.3d 85 (Or. 2004).
“Although the IRS had issued a correction to taxpayer’s 1988 and 1989 federal taxable income in June 1995, taxpayer does not dispute the Tax Court’s finding that the parties had executed the extension agreement within two years after taxpayer first notified the department of…”
— Or. Rev. Stat. § 314.380(2)(a) — 1 case
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
— Or. Rev. Stat. § 314.380(2)(a)(1997) — 1 case
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
— Or. Rev. Stat. § 314.380(2)(a)(A) — 4 cases
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
Tektronix, Inc. v. Dept. of Rev., 20 Or. Tax 468 (Or. T.C. 2012).
“” ORS 314.380 and ORS 314.410 are important in the discussion of the statute of limitations issue.”
Tomseth v. Dept. of Rev. (Or. T.C. 2016).
“) In a similar vein, Plaintiffs argued that if the legislature had intended to mean “Oregon return” it would have included those words in the statute and that the purposeful omission of “Oregon” from the statutory text evinces the legislature’s intent not to create such a…”
— Or. Rev. Stat. § 314.380(2)(a)(B) — 1 case
Tektronix, Inc. v. Dept. of Rev., 20 Or. Tax 468 (Or. T.C. 2012).
“” ORS 314.380 and ORS 314.410 are important in the discussion of the statute of limitations issue.”
— Or. Rev. Stat. § 314.380(2)(b) — 4 cases
Bed Bath & Beyond Inc. v. Dept. of Rev. (Or. T.C. 2021).
“STATEMENT OF FACTS Plaintiff and its subsidiaries (collectively “Plaintiff”) filed an Oregon corporation excise tax return on December 4, 2015, for the tax year ending February 28, 2015. (Stip Facts, ¶ 2.) On its own initiative, Plaintiff filed an amended federal return with the…”
Tomseth v. Dept. of Rev. (Or. T.C. 2016).
“) In a similar vein, Plaintiffs argued that if the legislature had intended to mean “Oregon return” it would have included those words in the statute and that the purposeful omission of “Oregon” from the statutory text evinces the legislature’s intent not to create such a…”
— Or. Rev. Stat. § 314.380(2)(c) — 4 cases
Bed Bath & Beyond Inc. v. Dept. of Rev. (Or. T.C. 2021).
“STATEMENT OF FACTS Plaintiff and its subsidiaries (collectively “Plaintiff”) filed an Oregon corporation excise tax return on December 4, 2015, for the tax year ending February 28, 2015. (Stip Facts, ¶ 2.) On its own initiative, Plaintiff filed an amended federal return with the…”
Tomseth v. Dept. of Rev. (Or. T.C. 2016).
“) In a similar vein, Plaintiffs argued that if the legislature had intended to mean “Oregon return” it would have included those words in the statute and that the purposeful omission of “Oregon” from the statutory text evinces the legislature’s intent not to create such a…”
— Or. Rev. Stat. § 314.380(3)(a) — 2 cases
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
— Or. Rev. Stat. § 314.380(3)(b) — 1 case
— Or. Rev. Stat. § 314.380(a) — 1 case
Dept. of Rev. v. Washington Fed., Inc., 20 Or. Tax 507 (Or. T.C. 2012).
“5 The linkage that the department points to in ORS 314.380 and ORS 314.410 is a procedural rather than substantive linkage.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.