As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.
ORS 305.842
Applied in 1 court decision — leading case 22 Or. Tax 349 - YU Contemporary, Inc. I v. Dept. of Rev. (2017)
Most recently applied in 22 Or. Tax 349 - YU Contemporary, Inc. I v. Dept. of Rev. (February 2017)
2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17; 2024 c…
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.