ORS § 316.018

Current through 2024 Regular Session legislation effective June 6, 2024
Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983

The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code.

ORS 316.018

1985 c.802 §42; 2003 c. 46, § 35