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HTML PDF: 314-11-005: What is the purpose of chapter 314-11 WAC? HTML PDF: 314-11-015: What are my responsibilities as a liquor licensee? HTML PDF: 314-11-020: What are the guidelines regarding sales to persons under twenty-one years of age and where persons under twenty-one are allowed on a licensed premises? #314 Top posts Recent posts from all hashtags are temporarily hidden to help prevent the spread of possible false information and harmful content related to the election. 314(a) Facts and Figures PDF Law Enforcement Information Sharing with the Financial Industry PDF Changing Your Point of Contact for 314(a) PDF. Check out what to do today in St. Louis with Do314. Free - Through Feb 28; Storm of Progress: German Art After 1800 from the Saint Louis Art Museum.

General Provisions

§ 314.011Definitions
§ 314.015Soccer referees considered independent contractors
§ 314.021Application of chapter
§ 314.023Application to partners in domestic partnership and to surviving partners
§ 314.029Application 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
§ 314.031Application 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
§ 314.033Application of federal Tax Reform Act of 1986 (P.L. 99-514)
§ 314.035Application 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)
§ 314.037Application 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)
§ 314.039Application 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)
§ 314.041Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7
§ 314.043Application 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)
§ 314.045Application 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)
§ 314.047Application 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)
§ 314.049Application 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)
§ 314.051Application 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)
§ 314.053Application 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)
§ 314.055Application 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)
§ 314.057Application 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)
§ 314.059Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
§ 314.061Application 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)
§ 314.063Application 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)
§ 314.075Evading requirements of law prohibited
§ 314.078Determination of tax credit amounts
§ 314.080Venue on failure to comply with law
§ 314.085Taxable year
§ 314.091Abeyance of tax during periods of active duty military service

Adjustment of Returns

§ 314.105Definitions for ORS 314.105 to 314.135
§ 314.115Adjustment to correct effect of certain errors
§ 314.125When adjustment may be made
§ 314.135Computation
§ 314.140Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
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Pollution Control Facilities

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§ 314.255Collection of taxes due after revocation of certification of pollution control facility
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Lobbying Expenditures

§ 314.256Lobbying expenditures

Conveyance of Real Estate

§ 314.258Withholding in certain conveyances of real estate


§ 314.260Taxation of real estate mortgage investment conduits

Methods of Accounting and Reporting Income

§ 314.276Method of accounting
§ 314.280Allocation of income of financial institution or public utility from business within and without state
§ 314.287Costs allocable to inventory
§ 314.295Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
§ 314.297Election for alternative determination of farm income
§ 314.300Passive activity loss
§ 314.302Interest on deferred tax liabilities with respect to installment obligations
§ 314.306Income from discharge of indebtedness
§ 314.307Definitions
§ 314.308Reportable transactions

Liability of Transferee or Owner of Trust

§ 314.310Liability of transferee of taxpayer for taxes imposed on taxpayer
§ 314.330Lien if grantor or other person determined to be owner of trust


§ 314.355Returns when tax year changed
§ 314.360Information returns
§ 314.362Filing return on magnetic media or other machine-readable form
§ 314.364Authority of department to require filing of returns by electronic means
§ 314.370Department requiring return or supplementary return
§ 314.380Furnishing copy of federal or other state return or report
§ 314.385Form of returns
§ 314.395Time for payment of tax
§ 314.397Manner of payment
§ 314.400Penalty for failure to file report or return or to pay tax when due
§ 314.401De minimis tax payment not required
§ 314.402Understatement of net tax
§ 314.403Listed transaction understatement
§ 314.404Penalty for failure to report reportable transaction
§ 314.406Penalty for promotion of abusive tax shelter

Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds

§ 314.407Assessment of taxes owing but not submitted with return
§ 314.410Time limit for notice of deficiency
§ 314.412Issuing of notice of deficiency attributable to involuntary conversion
§ 314.415Refunds
§ 314.417Unpaid tax or withholding lien at time of assessment
§ 314.419Foreclosure of lien
§ 314.421When lien valid
§ 314.423Status of lien
§ 314.425Examining books, records or persons
§ 314.430Warrant for collection of taxes
§ 314.440Tax as debt
§ 314.466Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
§ 314.469Treatment of moneys collected under ORS 314.406

Estimated Tax Procedure

§ 314.505Estimate of tax liability by corporations
§ 314.515Installment schedule for payment of estimated tax
§ 314.518Estimated tax payments by electronic funds transfer
§ 314.520State agency authority over certain electronic funds transfer payments
§ 314.525Underpayment of estimated tax

Division of Income for Tax Purposes

§ 314.605Short title
§ 314.606Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
§ 314.610Definitions for ORS 314.605 to 314.675
§ 314.615When allocation and apportionment of net income from business activity required
§ 314.620When taxpayer is considered taxable in another state
§ 314.625Certain nonapportionable income to be allocated
§ 314.630Allocation to this state of net rents and royalties
§ 314.635Allocation to this state of capital gains and losses
§ 314.640Allocation to this state of interest and dividends
§ 314.642Allocation to this state of lottery prizes
§ 314.645Allocation to this state of patent and copyright royalties
§ 314.647Policy
§ 314.650Apportionment of income
§ 314.655Determination of property factor
§ 314.660Determination of payroll factor
§ 314.665Determination of sales factor
§ 314.666Market for sales in this state
§ 314.667Additional methods to determine extent of business activity in this state
§ 314.668Definitions
§ 314.669Legislative findings
§ 314.671Qualifying investment contract
§ 314.673Rules
§ 314.675Apportionment of net loss
§ 314.680Definitions for ORS 314.680 to 314.690
§ 314.682Method of apportionment of interstate broadcaster income
§ 314.684Determination of sales factor
§ 314.686Determination of net income attributable to business done in state
§ 314.688Rules
§ 314.690Scope of provisions
§ 314.695Application of ORS 314.280 and 314.605 to 314.675
§ 314.698Treatment of global intangible low-taxed income

Taxation of Partnerships and S Corporations

§ 314.712Partnerships not subject to income tax
§ 314.714Character of partnership income
§ 314.716Basis of partner’s interest
§ 314.718Treatment of contributions to partnership
§ 314.720Treatment of distributions from partnership
§ 314.722Publicly traded partnerships taxed as corporations
§ 314.724Information return
§ 314.725Privilege tax applicable to partnerships
§ 314.726Application of ORS 314.724
§ 314.727Disclosure of partnership items to partner
§ 314.731Definitions
§ 314.733Requirement to report adjustments from partnership-level audit or administrative adjustment request
§ 314.735Time limit for notice of deficiency
§ 314.737Time limit for claim for refund or credit
§ 314.739Obligation 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
§ 314.762Taxation of S corporation
§ 314.763Taxation of shareholder’s income
§ 314.764Treatment of distributions by S corporation
§ 314.765Employee fringe benefits
§ 314.766Tax on built-in gain
§ 314.767Tax on excess net passive income
§ 314.768S corporation or shareholder elections
§ 314.769Application of sections 1377 and 1379 of Internal Revenue Code
§ 314.770Disclosure of S corporation items to shareholder
§ 314.771Recapture of LIFO benefits
§ 314.772Business tax credits

Pass Through Entities

§ 314.775Definitions for ORS 314.775 to 314.784
§ 314.778Composite returns of pass-through entities
§ 314.781Withholding
§ 314.784Circumstances when pass-through entity withholding is not required

Administrative Provisions

§ 314.805Department to administer and enforce laws
§ 314.810Administering oaths and taking acknowledgments
§ 314.815Rules and regulations
§ 314.835Divulging particulars of returns and reports prohibited
§ 314.840Disclosure of information
§ 314.843Reporting of information to consumer reporting agency
§ 314.845Certificate of department as evidence
§ 314.850Statistics
§ 314.855Rewards for information
§ 314.865Use of certain information for private benefit prohibited
§ 314.870Time for performing certain acts postponed by reason of service in a combat zone


§ 314.991Penalties

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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