§ 314.355 Returns when tax year changed
§ 314.360 Information returns; penalties
§ 314.362 Filing return on magnetic media or other machine-readable form; rules
§ 314.364 Authority of department to require filing of returns by electronic means; rules
§ 314.370 Department requiring return or supplementary return
§ 314.380 Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed
§ 314.385 Form of returns; time for filing; alternative filing formats; rules
§ 314.395 Time for payment of tax; interest on delayed return
§ 314.397 Manner of payment
§ 314.400 Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty
§ 314.401 De minimis tax payment not required
§ 314.402 Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
§ 314.403 Listed transaction understatement; penalty
§ 314.404 Penalty for failure to report reportable transaction
§ 314.406 Penalty for promotion of abusive tax shelter

Terms Used In Oregon Statutes > Chapter 314 > Returns

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100