Notwithstanding ORS 317.349, finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349, shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes.
ORS 317.351
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
1987 c.293 §45; 2003 c.77 §22
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.