OAR 150-317-0080: Adoption of Federal Law
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
Generally, Oregon corporation excise tax law, as related to the definition of taxable income, is tied to federal tax law as applicable to the tax year of the taxpayer. Changes enacted to the definition of federal taxable income are effective for Oregon tax purposes in the same manner as for federal tax purposes, unless otherwise provided in Oregon tax law.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 317.018
History: Renumbered from 150-317.018, REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-85 12-31-83 10-5-83
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Official source: https://secure.sos.state.or.us/oard/