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)
2015 c.699 §19; 2016 c.91 §10; 2021 c.1 §132
Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:
(1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or
(2) ORS 475A.210 to 475A.722.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.