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Portland Policy Documents
Licensing and Income Taxes
Definitions
LIC-1.01 - Oregon Modifications to Business Income
LIC-1.02 - Definition of Owner - Sole Proprietor
LIC-1.03 - Definition of Owners - Partnership - for tax years beginning on or before 12/31/2022
LIC-1.04 - Definition of Total Gross Income & Gross Receipts for Apportionment and Exemption - for tax years beginning on or before 12/31/2022
LIC-1.05 - Diversified Investing Fund Deduction - For tax years beginning on or before 12/31/2022
LIC-1.06 - Diversified Investing Fund Deduction - for tax years beginning on or after 1/1/2023
LIC-1.07 - Definition of Owners - Partnership - for tax years beginning on or after 1/1/2023
LIC-1.08 - Definition of Total Gross Receipts for Exemption
LIC-1.09 - Like-Kind Exchanges
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