A taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter.
ORS 316.836
Known as the Personal Income Tax Act
The act spans §§ 316.002 to 316.992 (474 sections).
2005 c.832 §41
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.