§ 315.204 Dependent care assistance; rules
§ 315.208 Dependent care facilities
§ 315.213 Contributions to Office of Child Care
§ 315.237 Employee and dependent scholarship program payments
§ 315.262 Working family child care; rules
§ 315.264 Working family household and dependent care expenses; rules
§ 315.266 Earned income; use of individual taxpayer identification number in alternative; rules
§ 315.271 Individual development accounts
§ 315.272 Certain individual development account withdrawals
§ 315.273 Qualifying child of taxpayer
§ 315.276 Quarterly payments based on annual advance amount
§ 315.278 Reconciliation of quarterly payment amounts
§ 315.279 Commencement of quarterly payments
§ 315.281 Definitions for credit allowed for sale of publicly supported housing
§ 315.283 Sale of publicly supported housing
§ 315.286 Reservation of credit; application to Housing and Community Services Department
§ 315.288 Housing and Community Services Department to provide information to Department of Revenue; rules
§ 315.291 Calendar year limitation on credits allowed all taxpayers

Terms Used In Oregon Statutes > Chapter 315 > Children and Families; Poverty Relief

  • Appraisal: A determination of property value.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • 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.
  • Dependent: A person dependent for support upon another.
  • Fiduciary: A trustee, executor, or administrator.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100