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Oregon Revised Statutes Revenue and Taxation § 316.012

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to tax years prior to Jan. 1, 2016.  See, also, section applicable to tax years beginning on or after Jan. 1, 2016.>

Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:

(1) On December 31, 2014; or

(2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 316.012 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-316-012/

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