ORS § 317.351
Current through 2024 Regular Session legislation effective April 17, 2024
Notwithstanding ORS 317.349, finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349, shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes.
ORS 317.351