In the case of a joint return of spouses in a marriage, pursuant to ORS § 316.122 or pursuant to ORS § 316.367, the tax imposed by ORS § 316.037 shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section, a return of a head of household or a surviving spouse, as defined in subsections (a) and (b) of section 2 of the Internal Revenue Code, shall be treated as a joint return of spouses in a marriage. [1969 c.493 § 12; 1975 c.674 § 2; 1987 c.293 § 7; 1987 c.647 § 10; 2015 c.629 § 40]

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Terms Used In Oregon Statutes 316.042

  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022