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Oregon Revised Statutes Revenue and Taxation § 317.363

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

<Text of section applicable to tax years beginning on or after Jan. 1, 2016. >
<Text subject to final change by the Oregon Office of the Legislative Counsel.>

Section 280E of the Internal Revenue Code   1 applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under ORS 475B.010 to 475B.395 or 475B.400 to 475B.525.

1  Internal Revenue Code sections are in Title 26 of U.S.C.A.
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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 317.363 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-317-363/

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