| 2001-03 Tax Expenditure Report |
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State of Oregon 2001-03
Tax Expenditure Report
TABLE OF CONTENTS
Introduction
Tax Expenditure Defined
Purpose of the Tax Expenditure Report
How to Use This Report
Summary
Tax Expenditures Scheduled For Sunset in 2001-03 (12K, PDF)
Table 1: Index of Tax Expenditures by Tax Program (48K, PDF)
Table 2: Index of Tax Expenditures by Program/Function (48K, PDF)
Detailed Descriptions of Tax Expenditures
Chapter 1: Income Tax (Personal and Corporation) (360K, PDF)
Federal Exclusions
Federal Deductions
Oregon Subtractions
Oregon Credits
Chapter 2: Property Tax (248K, PDF)
Chapter 3: Gas, Use, Jet, and Aviation Fuel Taxes (24K, PDF)
Chapter 4: Weight-Mile Tax (24K, PDF)
Chapter 5: Insurance Taxes (20K, PDF)
Chapter 6: Cigarette Tax (12K, PDF)
Chapter 7: Other Tobacco Products Tax (8K, PDF)
Chapter 8: Beer and Wine Tax (8K, PDF)
Chapter 9: Telephone Exchange Access (911) Tax (12K, PDF)
Chapter 10: Forest Products Harvest Tax (8K, PDF)
Chapter 11: Electric Cooperative Tax (8K, PDF)
Chapter 12: Hazardous Substances Tax (8K, PDF)
Chapter 13: Dry Cleaning Tax (12K, PDF)
Chapter 14: Petroleum Loading Tax (8K, PDF)
Chapter 15: Oil and Gas Severance Tax (12K, PDF)
Appendixes A through E (84K, PDF):
Appendix A: Oregon Law Requiring Tax Expenditure Report
Appendix B: Contributors
Appendix C: Tax Programs Without Tax Expenditures
Appendix D: New, Modified, or Expired Tax Expenditures
Appendix E: Personal and Corporation Income Tax Expenditures
This publication was produced by:
Budget and Management Division, Department of Administrative Services
Research Section, Department of Revenue
Additional copies of this publication are available through the Budget and Management Division at 503-378–3106.
In compliance with the Americans with Disabilities Act (ADA), this publication is available in alternate formats by calling the Budget and Management Division at 503-378–3106 (voice) or 503-378–4672 (TTY).
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