Oregon Revised Statutes

Or. Rev. Stat. § 318.031 (2026)

Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law

✓ current as of May 2026

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318.031 Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law. It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24]

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 1996–2024 · leading case: Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016).

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Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). “” ORS 318.031. Taxpayer argues that the Banks are not “doing business” in Oregon for purposes of the excise tax because they do not have a physical presence in Oregon, such as prop- erty, employees, or agents in the state.”

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…”

Phelan v. Env't Quality Comm'n, 917 P.2d 1029 (Or. Ct. App. 1996). “030 (since renumbered ORS 318.031 by Or Laws 1983, ch 162, §§ 45, 46).”

ABC Inc. v. Dept. of Rev. (Or. T.C. 2024). “013 (portions of Internal Revenue Code “are adopted by reference as a part of this chapter”); ORS 318.031 (ORS chapter 317 and other Oregon statutes “are incorporated into and made a part of” chapter 318); ORS 314.”

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