There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.
ORS 317.344
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case 24 Or. Tax 250 - Comcast Corp. II v. Dept. of Rev. (TC 5265) (2020)
Most recently applied in 24 Or. Tax 250 - Comcast Corp. II v. Dept. of Rev. (TC 5265) (November 2020)
1983 c.162 §24; 1984 c.1 §11
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.