In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476.
ORS 317.665
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case 20 Or. Tax 537 - Costco Wholesale Corp. v. Dept. of Rev. (2012)
Most recently applied in 20 Or. Tax 537 - Costco Wholesale Corp. v. Dept. of Rev. (July 2012)
Formerly 317.299; 1995 c.786 §18
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.