ORS 305.842
Redline — January 1, 2015 → current.View current text →
Current — January 1, 2017
As of January 1, 2015
As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2014.
(1) As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2016.
(2) As used in ORS 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2016, including amendments that take effect after that date.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.