ORS § 317.362

Current through 2024 Regular Session legislation effective June 6, 2024

Section 317.362 - Reversal of effect of gain or loss in case of timber, coal, domestic iron ore

To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code.

ORS 317.362

1983 c.162 §27