§ 316.362 Persons required to make returns
§ 316.363 Returns; instructions
§ 316.364 Flesch Reading Ease Score form instructions
§ 316.366 Schedule for collection of taxpayer self-reported demographic data
§ 316.367 Joint return by spouses in a marriage
§ 316.368 When joint return liability divided; showing of marital status and hardship; rules
§ 316.369 Circumstances where one spouse relieved of joint return liability; rules
§ 316.372 Minor to file return; unpaid tax assessable against parent; when parent may file for minor
§ 316.377 Individual under disability
§ 316.382 Returns by fiduciaries
§ 316.387 Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax
§ 316.392 Notice of qualification of receiver and others
§ 316.417 Date return considered made or advance payment made
§ 316.457 Department may require copy of federal return
§ 316.462 Change of election
§ 316.472 Tax treatment of common trust fund; information return required

Terms Used In Oregon Statutes > Chapter 316 > Returns; Payments; Refunds

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Decedent: A deceased person.
  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • 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.
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
  • Resident estate: means an estate of which the fiduciary is appointed by an Oregon court or the administration of which is carried on in Oregon. See Oregon Statutes 316.282
  • 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.
  • 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
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
  • Trustee: A person or institution holding and administering property in trust.