ORS 317.388: Claim of right income repayment adjustment when credit is claimed.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068. [1999 c.1007 §5]
This rule cites
- ORS 315.068 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html