Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 318.020 (2026)

Imposition of tax

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      318.020 Imposition of tax. (1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 upon its Oregon taxable income derived from sources within this state, other than income for which the corporation is subject to the tax imposed by ORS chapter 317 according to or measured by its Oregon taxable income.

      (2) Income from sources within this state includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate or foreign commerce.

      (3) Income that constitutes net long-term capital gain described in ORS 317.063 shall be taxed at the rate imposed under ORS 317.063. [1955 c.334 §2; 1957 c.607 §9; 1957 c.633 §1; 1961 c.55 §1; subsection (3) enacted as 1961 c.55 §2; 1975 c.368 §7; 1983 c.162 §44; 1999 c.21 §49; 2001 c.545 §5; 2005 c.94 §89]

 

      318.030 [1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)]

Notes of Decisions
Cited in 17 cases (5 in the last 5 years), 1962–2025 · leading case: Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018).
Sort: Relevance Newest Treatment
Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018). · cites it 16× “" ORS 318.020. During the proceeding before the Tax Court, the department relied on ORS 318.”
Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). · cites it 5× “” ORS 318.020(1) (emphasis supplied). “Income derived from sources within this state” is broadly defined, and includes “income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of…”
Am. Refrigerator Transit Co. v. State Tax Comm'n, 395 P.2d 127 (Or. 1964). · cites it 6× “” *343 The tax was imposed under ORS 318.020, which provides as follows: “(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate of eight percent upon its net income derived from sources within this state after August 3,1955, other than income…”
Herff Jones Co. v. State Tax Comm'n, 430 P.2d 998 (Or. 1967). “The applicable Oregon statute is ORS 318.020, which reads as follows: “(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate of eight percent upon its net income derived from sources within this state after August 3,1955, other than income…”
Cal-Roof Wholesale, Inc. v. State Tax Comm'n, 410 P.2d 233 (Or. 1966). “The imposition statute, ORS 318.020, reads in pertinent part: “(1) There hereby is imposed upon every corporation for each taxable year a tax * * * upon its net income * * * other than income for which the corporation is subject to the tax imposed by the Corporation Excise Tax…”
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “070 and, if applicable, ORS 318.020. The court finds this interpretation “permissible” because of the broad language found in subsection (1) of the FEHBP Preemption Statute: “No tax, fee, or other monetary payment may be imposed, directly or indirectly, * * * by any State * * *…”
Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022). “010(8), (10) (defining “Oregon tax- able income” by reference to federal taxable income); ORS 318.020 (imposing corporation income tax on corporations not doing business in the state but deriving income from sources within the state).”
United States Tobacco Co. v. State Tax Comm'n, 368 P.2d 337 (Or. 1962). · cites it 2× “(See ORS 318.020 ① and 314.280. ② ) From a decree *629 affirming the order of the Commission, the Company appeals.”
Am. Refrigerator Transit Co. v. State Tax Comm'n, 1 Or. Tax 429 (Or. T.C. 1963). · cites it 2× “The tax is imposed under ORS 318.020, which reads: “(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate of eight percent upon its net income derived from sources within this state after August 3,1955, other than income for which the…”
Criv Investments, Inc. v. Dep't of Revenue, 14 Or. Tax 181 (Or. T.C. 1997). · cites it 2× ““(2) Income from sources within this state includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate or foreign commerce.”
Estee Lauder Servs., Inc. v. Dep't of Revenue, 16 Or. Tax 279 (Or. T.C. 2000). “ISSUE Shall Manufacturing Corporations’ Oregon destination sales be included in the numerator of the sales apportionment factor for the unitary group (Manufacturing Corporations and Service Corporations)? ANALYSIS Oregon imposes a tax on the taxable income of every corporation…”
Time Warner v. Dept. of Rev. (Or. T.C. 2025). · cites it 4× “” “(2) Except as provided in subsection (1) of this section, all other provisions 9 The term “sources within this state” appears in ORS 318.020, imposing a corporate income tax to the extent a corporation is not subject to the excise tax in chapter 317.”
Show all 17 citing cases →
— Or. Rev. Stat. § 318.020(1) — 3 cases
Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018). “" ORS 318.020. During the proceeding before the Tax Court, the department relied on ORS 318.”
Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). “” ORS 318.020(1) (emphasis supplied). “Income derived from sources within this state” is broadly defined, and includes “income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of…”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2020).
— Or. Rev. Stat. § 318.020(2) — 4 cases
Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018). “" ORS 318.020. During the proceeding before the Tax Court, the department relied on ORS 318.”
Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). “” ORS 318.020(1) (emphasis supplied). “Income derived from sources within this state” is broadly defined, and includes “income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of…”
Time Warner v. Dept. of Rev. (Or. T.C. 2025). “” “(2) Except as provided in subsection (1) of this section, all other provisions 9 The term “sources within this state” appears in ORS 318.020, imposing a corporate income tax to the extent a corporation is not subject to the excise tax in chapter 317.”
Rent-A-Ctr. Inc v. Dep't of Revenue (Or. T.C. 2014).
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.