ORS 316.048: Taxable income of resident.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 §4]
Administrative rules citing this section
- OAR 150-316-0060: Taxable Income of Resident — implements
This rule cites
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html