There shall be added to federal taxable income the amount taken as a deduction on the taxpayer’s federal return for unused qualified business credits under section 196 of the Internal Revenue Code.
ORS 317.304
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
1995 c.556 §16
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.