# ORS § 314.011: 314.011 Definitions > Oregon · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.011 ## Section - **Citation:** ORS § 314.011 - **Heading:** 314.011 Definitions - **Jurisdiction:** Oregon - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** OR Code / Title 29 / Chapter 314 / Section 314.011 ## Text (1) As used in this chapter, unless the context requires otherwise, “department” means the Department of Revenue. (2) As used in this chapter: (a) Any term has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. (b) Except where the Legislative Assembly has provided otherwise, a reference to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect: (A) On December 31, 2022; or (B) If related to the definition of taxable income, as applicable to the tax year of the taxpayer. (c) With respect to ORS 314.105 (Definitions for ORS 314.105 to 314.135) , 314.256 (Lobbying expenditures) (relating to proxy tax on lobbying expenditures), 314.260 (Taxation of real estate mortgage investment conduits) (1)(b), 314.302 (Interest on deferred tax liabilities with respect to installment obligations) , 314.306 (Income from discharge of indebtedness) , 314.330 (Lien if grantor or other person determined to be owner of trust) , 314.360 (Information returns) , 314.362 (Filing return on magnetic media or other machine-readable form) , 314.385 (Form of returns) , 314.402 (Understatement of net tax) , 314.410 (Time limit for notice of deficiency) , 314.412 (Issuing of notice of deficiency attributable to involuntary conversion) , 314.525 (Underpayment of estimated tax) , 314.767 (Tax on excess net passive income) (7), 314.771 (Recapture of LIFO benefits) and 314.772 (Business tax credits) and other provisions of this chapter, except those described in paragraph (b) of this subsection, any reference to the laws of the United States or to the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they are amended on or before December 31, 2022, even when the amendments take effect or become operative after that date, except where the Legislative Assembly has specifically provided otherwise. (3) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer. (4) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended. (5) Intentionally left blank —Ed. ons of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended. (5) Intentionally left blank —Ed. (a) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135 (Computation) . (b) As used in this subsection, “Act or Title” includes any subtitle, division or other part of an Act or Title. [1957 c.632 §40; 1965 c.152 §24; 1971 c.215 §8; 1977 c.870 §39; 1987 c.293 §50; 1989 c.625 §25; 1991 c.457 §16; 1993 c.726 §10; 1995 c.556 §20; 1997 c.325 §32; 1997 c.839 §48; 1999 c.90 §1; 1999 c.224 §9; 2001 c.660 §32; 2003 c.77 §10; 2005 c.94 §74; 2005 c.519 §8; 2005 c.832 §23; 2007 c.614 §10; 2008 c.45 §11; 2009 c.5 §21; 2009 c.909 §§21,22; 2010 c.82 §§21,22; 2011 c.7 §21; 2012 c.31 §20; 2013 c.377 §20; 2014 c.52 §22; 2015 c.442 §14; 2016 c.33 §17; 2017 c.527 §18; 2018 c.101 §17; 2019 c.319 §17; 2019 c.320 §3; 2021 c.456 §18; 2022 c.83 §18; 2023 c.171 §18] Source: Section 314.011 — Definitions; conformance with federal income tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025). ## Nearby sections - [ORS § 314.011 314.011 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.011.md) - [ORS § 314.015 314.015 Soccer referees considered independent contractors](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.015.md) - [ORS § 314.021 314.021 Application of chapter](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.021.md) - [ORS § 314.023 314.023 Application to partners in domestic partnership and to surviving partners](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.023.md) - [ORS § 314.029 314.029 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.029.md) - [ORS § 314.031 314.031 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.031.md) - [ORS § 314.033 314.033 Application of federal Tax Reform Act of 1986 (P.L. 99-514)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.033.md) - [ORS § 314.035 314.035 Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.035.md) - [ORS § 314.037 314.037 Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.037.md) - [ORS § 314.039 314.039 Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.039.md) - [ORS § 314.041 314.041 Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.041.md) - [ORS § 314.043 314.043 Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.043.md) - [ORS § 314.045 314.045 Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.045.md) - [ORS § 314.047 314.047 Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.047.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.011. Check the current official text before relying on it. Not legal advice.