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Oregon Revised Statutes

Or. Rev. Stat. § 316.002 (2026)

Short title

✓ current as of May 2026
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      316.002 Short title. This chapter may be cited as the Personal Income Tax Act of 1969. [1969 c.493 §1; 1995 c.79 §164]

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1973–2025 · leading case: Chapin v. Dep't of Revenue, 5 Or. Tax 571 (Or. T.C. 1974).
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Chapin v. Dep't of Revenue, 5 Or. Tax 571 (Or. T.C. 1974). “Effective January 1, 1969, the State of Oregon adopted a completely new personal income tax act, the Personal Income Tax Act of 1969 (ORS 316.002), superseding the Personal Income Tax Act of 1953 (ORS 316.”
Patty v. Dep't of Revenue, 5 Or. Tax 332 (Or. T.C. 1973). “290 could affect ORS ch 316, having in mind the provisions of ORS 316.002 and 316.062. The court’s conclusion that they are in pari materia is bolstered by the retroactive provisions of Oregon Laws 1973, ch 88, § 1.”
Dotson v. Dept. of Rev. (Or. T.C. 2020). “007; see also ORS 316.002 and 316.048 (adopting to federal definition of taxable income).”
Speer v. Dept. of Rev. (Or. T.C. 2025). “ORS 316.002. ORS 316.082(1) allows a credit for income tax “imposed” by other states on individuals: “A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on the individual * * * for the tax…”
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