Administration of Revenue and Tax Laws

ORS 305.690
Definitions for ORS 305

As used in ORS 305.690 (Definitions for ORS 305) to 305.753 (State Treasurer may solicit donations to eligible entities), unless the context otherwise requires:

(1)

“Commission” means the Oregon Charitable Checkoff Commission.

(2)

“Department” means the Department of Revenue.

(3)

“Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a]
Source

Last accessed
May 26, 2023

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