Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law.
ORS 317.259
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case Dept. of Rev. v. Wakefield (2022)
Most recently applied in Dept. of Rev. v. Wakefield (February 2022)
1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.