ORS § 317.388

Current through 2024 Regular Session legislation effective June 6, 2024
Section 317.388 - Claim of right income repayment adjustment when credit is claimed

There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068.

ORS 317.388

1999 c.1007 §5