Section 305.842 - Application of Internal Revenue Code to certain property tax laws(1) As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140 and 310.800, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2022.(2) As used in ORS 311.666, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2022, including amendments that take effect after that date.Amended by 2023 Ch. 171, § 17, eff. 9/24/2023.Amended by 2023 Ch. 97, § 2, eff. 9/24/2023.Amended by 2022 Ch. 83, § 17, eff. 6/3/2022.Amended by 2021 Ch. 456, § 17, eff. 9/25/2021.Amended by 2019 Ch. 319, § 16, eff. 9/29/2019.Amended by 2018 Ch. 101, § 16, eff. 6/2/2018.Amended by 2017 Ch. 527, § 16, eff. 10/6/2017.Amended by 2016 Ch. 33, § 15, eff. 6/2/2016.