The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation.
ORS 316.048
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 16 court decisions — leading case Hillenga v. Department of Revenue (2015)
Most recently applied in Jimenez v. Dept. of Rev. (December 2022)
Formerly 316.062; 1999 c.580 §4
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.