Every person who willfully and lewdly, either: 1. Exposes his person, or the private parts thereof, in any public place, or in any place where there are present other persons to be offended or annoyed thereby;. 314 Year 314 (CCCXIV) was a common year starting on Friday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Rufius and Annianus (or, less frequently, year 1067 Ab urbe condita).
Home. It means very different things to a lot of people, all of us come from different situations. However, once you found your home, you know it right away. In preparation for what we thought to be a new beginning, 314 Collective was initially going to be based out of Louisville, KY after being officially founded earlier this year. Our team began the transition process, changes were made accordingly, and we went full steam ahead launching ourselves into a new market this past August. While Louisville was wonderful, filled with a lively population, surrounded on all sides by rivers, blue grass, and horse farms, there was something still brewing deep in the heart of our company.
The peaks of the Blue Ridge Mountains dotting the horizon. Lake Keowee and Lake Hartwell calmly winding through the landscape. The farmland and rolling hills stretching for miles, intertwined with communities rich with Culture. The purple of the Paladin flag, and bright, eye popping orange of the Tiger Paw waving in the cool fall air. Nestled in the foothills of upstate South Carolina, the Reedy River gently flowed through the vibrant town of Greenville, SC… Yeah, That Greenville.
Before long, we knew we weren’t home. Whether it was the beautiful landscape, all of the amazing people we were able to meet and work with, or maybe just the fact it was getting harder and harder to find sweet tea, we finally decided to follow our hearts back home. Being able to jump right back into a wonderful wedding community full of eager couples and countless incredible vendors has reminded us of what we knew we were missing. 314 Collective belongs in Greenville, is Greenville, and will continue to be for years to come.
The peaks of the Blue Ridge Mountains dotting the horizon. Lake Keowee and Lake Hartwell calmly winding through the landscape. The farmland and rolling hills stretching for miles, intertwined with communities rich with Culture. The purple of the Paladin flag, and bright, eye popping orange of the Tiger Paw waving in the cool fall air. Nestled in the foothills of upstate South Carolina, the Reedy River gently flowed through the vibrant town of Greenville, SC… Yeah, That Greenville.
Before long, we knew we weren’t home. Whether it was the beautiful landscape, all of the amazing people we were able to meet and work with, or maybe just the fact it was getting harder and harder to find sweet tea, we finally decided to follow our hearts back home. Being able to jump right back into a wonderful wedding community full of eager couples and countless incredible vendors has reminded us of what we knew we were missing. 314 Collective belongs in Greenville, is Greenville, and will continue to be for years to come.
General Provisions
| § 314.011 | Definitions |
| § 314.015 | Soccer referees considered independent contractors |
| § 314.021 | Application of chapter |
| § 314.023 | Application to partners in domestic partnership and to surviving partners |
| § 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 |
| § 314.031 | Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-921) to corporate excise and income tax |
| § 314.033 | Application of federal Tax Reform Act of 1986 (P.L. 99-514) |
| § 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) |
| § 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) |
| § 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) |
| § 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 |
| § 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) |
| § 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) |
| § 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) |
| § 314.049 | Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) |
| § 314.051 | Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357) |
| § 314.053 | Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280) |
| § 314.055 | Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172) |
| § 314.057 | Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351) |
| § 314.059 | Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5) |
| § 314.061 | Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92) |
| § 314.063 | Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) |
| § 314.075 | Evading requirements of law prohibited |
| § 314.078 | Determination of tax credit amounts |
| § 314.080 | Venue on failure to comply with law |
| § 314.085 | Taxable year |
| § 314.091 | Abeyance of tax during periods of active duty military service |
Adjustment of Returns
| § 314.105 | Definitions for ORS 314.105 to 314.135 |
| § 314.115 | Adjustment to correct effect of certain errors |
| § 314.125 | When adjustment may be made |
| § 314.135 | Computation |
| § 314.140 | Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return |
Pollution Control Facilities
| § 314.255 | Collection of taxes due after revocation of certification of pollution control facility |
Lobbying Expenditures
| § 314.256 | Lobbying expenditures |
Conveyance of Real Estate
| § 314.258 | Withholding in certain conveyances of real estate |
Remics
314&& Try The Games Game
| § 314.260 | Taxation of real estate mortgage investment conduits |
Methods of Accounting and Reporting Income
| § 314.276 | Method of accounting |
| § 314.280 | Allocation of income of financial institution or public utility from business within and without state |
| § 314.287 | Costs allocable to inventory |
| § 314.295 | Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests |
| § 314.297 | Election for alternative determination of farm income |
| § 314.300 | Passive activity loss |
| § 314.302 | Interest on deferred tax liabilities with respect to installment obligations |
| § 314.306 | Income from discharge of indebtedness |
| § 314.307 | Definitions |
| § 314.308 | Reportable transactions |
Liability of Transferee or Owner of Trust
| § 314.310 | Liability of transferee of taxpayer for taxes imposed on taxpayer |
| § 314.330 | Lien if grantor or other person determined to be owner of trust |
Returns
| § 314.355 | Returns when tax year changed |
| § 314.360 | Information returns |
| § 314.362 | Filing return on magnetic media or other machine-readable form |
| § 314.364 | Authority of department to require filing of returns by electronic means |
| § 314.370 | Department requiring return or supplementary return |
| § 314.380 | Furnishing copy of federal or other state return or report |
| § 314.385 | Form of returns |
| § 314.395 | Time for payment of tax |
| § 314.397 | Manner of payment |
| § 314.400 | Penalty for failure to file report or return or to pay tax when due |
| § 314.401 | De minimis tax payment not required |
| § 314.402 | Understatement of net tax |
| § 314.403 | Listed transaction understatement |
| § 314.404 | Penalty for failure to report reportable transaction |
| § 314.406 | Penalty for promotion of abusive tax shelter |
Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
| § 314.407 | Assessment of taxes owing but not submitted with return |
| § 314.410 | Time limit for notice of deficiency |
| § 314.412 | Issuing of notice of deficiency attributable to involuntary conversion |
| § 314.415 | Refunds |
| § 314.417 | Unpaid tax or withholding lien at time of assessment |
| § 314.419 | Foreclosure of lien |
| § 314.421 | When lien valid |
| § 314.423 | Status of lien |
| § 314.425 | Examining books, records or persons |
| § 314.430 | Warrant for collection of taxes |
| § 314.440 | Tax as debt |
| § 314.466 | Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305 |
| § 314.469 | Treatment of moneys collected under ORS 314.406 |
Estimated Tax Procedure
| § 314.505 | Estimate of tax liability by corporations |
| § 314.515 | Installment schedule for payment of estimated tax |
| § 314.518 | Estimated tax payments by electronic funds transfer |
| § 314.520 | State agency authority over certain electronic funds transfer payments |
| § 314.525 | Underpayment of estimated tax |
Division of Income for Tax Purposes
| § 314.605 | Short title |
| § 314.606 | Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact |
| § 314.610 | Definitions for ORS 314.605 to 314.675 |
| § 314.615 | When allocation and apportionment of net income from business activity required |
| § 314.620 | When taxpayer is considered taxable in another state |
| § 314.625 | Certain nonapportionable income to be allocated |
| § 314.630 | Allocation to this state of net rents and royalties |
| § 314.635 | Allocation to this state of capital gains and losses |
| § 314.640 | Allocation to this state of interest and dividends |
| § 314.642 | Allocation to this state of lottery prizes |
| § 314.645 | Allocation to this state of patent and copyright royalties |
| § 314.647 | Policy |
| § 314.650 | Apportionment of income |
| § 314.655 | Determination of property factor |
| § 314.660 | Determination of payroll factor |
| § 314.665 | Determination of sales factor |
| § 314.666 | Market for sales in this state |
| § 314.667 | Additional methods to determine extent of business activity in this state |
| § 314.668 | Definitions |
| § 314.669 | Legislative findings |
| § 314.671 | Qualifying investment contract |
| § 314.673 | Rules |
| § 314.675 | Apportionment of net loss |
| § 314.680 | Definitions for ORS 314.680 to 314.690 |
| § 314.682 | Method of apportionment of interstate broadcaster income |
| § 314.684 | Determination of sales factor |
| § 314.686 | Determination of net income attributable to business done in state |
| § 314.688 | Rules |
| § 314.690 | Scope of provisions |
| § 314.695 | Application of ORS 314.280 and 314.605 to 314.675 |
| § 314.698 | Treatment of global intangible low-taxed income |
Taxation of Partnerships and S Corporations
| § 314.712 | Partnerships not subject to income tax |
| § 314.714 | Character of partnership income |
| § 314.716 | Basis of partner’s interest |
| § 314.718 | Treatment of contributions to partnership |
| § 314.720 | Treatment of distributions from partnership |
| § 314.722 | Publicly traded partnerships taxed as corporations |
| § 314.724 | Information return |
| § 314.725 | Privilege tax applicable to partnerships |
| § 314.726 | Application of ORS 314.724 |
| § 314.727 | Disclosure of partnership items to partner |
| § 314.731 | Definitions |
| § 314.733 | Requirement to report adjustments from partnership-level audit or administrative adjustment request |
| § 314.735 | Time limit for notice of deficiency |
| § 314.737 | Time limit for claim for refund or credit |
| § 314.739 | Obligation or right of partner to report changes in taxable income or tax liability |
| § 314.761 | “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318 |
| § 314.762 | Taxation of S corporation |
| § 314.763 | Taxation of shareholder’s income |
| § 314.764 | Treatment of distributions by S corporation |
| § 314.765 | Employee fringe benefits |
| § 314.766 | Tax on built-in gain |
| § 314.767 | Tax on excess net passive income |
| § 314.768 | S corporation or shareholder elections |
| § 314.769 | Application of sections 1377 and 1379 of Internal Revenue Code |
| § 314.770 | Disclosure of S corporation items to shareholder |
| § 314.771 | Recapture of LIFO benefits |
| § 314.772 | Business tax credits |
Pass Through Entities
| § 314.775 | Definitions for ORS 314.775 to 314.784 |
| § 314.778 | Composite returns of pass-through entities |
| § 314.781 | Withholding |
| § 314.784 | Circumstances when pass-through entity withholding is not required |
Administrative Provisions
| § 314.805 | Department to administer and enforce laws |
| § 314.810 | Administering oaths and taking acknowledgments |
| § 314.815 | Rules and regulations |
| § 314.835 | Divulging particulars of returns and reports prohibited |
| § 314.840 | Disclosure of information |
| § 314.843 | Reporting of information to consumer reporting agency |
| § 314.845 | Certificate of department as evidence |
| § 314.850 | Statistics |
| § 314.855 | Rewards for information |
| § 314.865 | Use of certain information for private benefit prohibited |
| § 314.870 | Time for performing certain acts postponed by reason of service in a combat zone |
314&& Try The Games Free
Penalties
| § 314.991 | Penalties |
314&& Try The Games To Play
Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html (2019) (last accessed May 16, 2020). Currency Information