ORS 305.842: Application of Internal Revenue Code to certain property tax laws.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17; 2024 c.75 §17]
This rule cites
Cited by
- ORS 307.130: Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions.
- ORS 307.147: Senior services centers.
- ORS 310.140: Legislative findings; definitions.
- ORS 310.800: Property tax work-off programs.
- ORS 311.666: Definitions for ORS 311.666 to 311.701.
- ORS 314.063: Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198).
- ORS 442.612: Definitions.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html