ORS 317.259: Modifications generally.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law. [1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87]

Administrative rules citing this section

OAR 150-317-0310: Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes — implements

This rule cites

ORS 317.013 — resolved
317.018 — resolved

Cited by

OAR 150-317-0540: Consolidated Oregon Return: Format and Information Required

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html