OAR 150-317-0380: Taxes on Net Income or Profits Imposed by any State or Foreign Country

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

For purposes of ORS 317.314, “net income” is income subject to taxation after allowable deductions and exemptions have been subtracted from gross or total income. This rule shall apply to all taxable years which are open to examination.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 317.314

History: Renumbered from 150-317.314, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 12-1984, f. 12-5-84, cert. ef. 12-31-84

This rule cites

ORS 317.314 — resolved
This rule — target_record_not_published

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/