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Department of Revenue: Research and Statistical Reports

2003-05 Tax Expenditure Report
State of Oregon 2003-05
 
Tax Expenditure Report
 
FULL REPORT  (1.3MB, PDF)
 
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 2003-05
 
Table 1:  Index of Tax Expenditures by Tax Program
Table 2:  Index of Tax Expenditures by Program/Function
 
Detailed Descriptions of Tax Expenditures
Chapter 1:  Income Tax (Personal and Corporation)
Federal Exclusions
Federal Deductions
Oregon Subtractions
Oregon Credits
Chapter 2:  Property Tax
Chapter 3:  Gas, Use, Jet, and Aviation Fuel Taxes
Chapter 4:  Weight-Mile Tax
Chapter 5:  Insurance Taxes
Chapter 6:  Cigarette Tax
Chapter 7:  Other Tobacco Products Tax
Chapter 8:  Beer and Wine Tax
Chapter 9:  Telephone Exchange Access (911) Tax
Chapter 10:  Forest Products Harvest Tax
Chapter 11:  Electric Cooperative Tax
Chapter 12:  Hazardous Substances Tax
Chapter 13:  Dry Cleaning Tax
Chapter 14:  Petroleum Loading Tax
Chapter 15:  Oil and Gas Severance Tax
Appendixes A through E
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
Index
 
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).