Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028.
ORS 316.029
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
2011 c.685 §2
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.