Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 317 - CORPORATION EXCISE TAX
FOREIGN INCOME; DOMESTIC INTERNATIONAL SALES CORPORATIONS; INSURERS
Section 317.665 - Oregon net losses of insurer in prior years

ORS § 317.665

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Current through 2024 Regular Session legislation effective March 27, 2024
Section 317.665 - Oregon net losses of insurer in prior years

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

Formerly 317.299; 1995 c.786 §18