# 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) > Oregon · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.039 ## Section - **Citation:** ORS § 314.039 - **Heading:** 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) - **Jurisdiction:** Oregon - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** OR Code / Title 29 / Chapter 314 / Section 314.039 ## Text (1) Except as specifically provided otherwise, the new material enacted, amendments and repeals made by chapter 726, Oregon Laws 1993, apply to transactions or activities occurring on or after January 1, 1993, in tax years beginning on or after January 1, 1993. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in P.L. 102-2, the Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), the Unemployment Compensation Amendments of 1992 (P.L. 102-318), the Tax Extension Act of 1991 (P.L. 102-227) and the Emergency Unemployment Compensation Act of 1991 (P.L. 102-164) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law. (3) Intentionally left blank —Ed. (a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1993, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 726, Oregon Laws 1993, then any interest or penalty assessed under ORS chapter 305, 314, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 1993, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 726, Oregon Laws 1993, then notwithstanding ORS 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest. (c) Any changes required on account of chapter 726, Oregon Laws 1993, for a tax year beginning prior to January 1, 1993, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period as specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1993 return is filed, whichever period expires later. [1993 c.726 §53] Note: See first note under 314.033 (Application of federal Tax Reform Act of 1986 (P.L. 99-514)) . Note: Legislative Counsel has substituted “chapter 726, Oregon Laws 1993,” for the words “this Act” in section 53, chapter 726, Oregon Laws 1993, compiled as 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)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1993 Comparative Section Table located in Volume 22 of ORS. Source: Section 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.­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_S314.039. Check the current official text before relying on it. Not legal advice.