Corporation Excise Tax

ORS 317.401
Addition for federal prescription drug plan subsidies excluded for federal tax purposes

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A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the amount excluded to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §45]

(Temporary provisions relating to exemption for certain sales of manufactured dwelling parks)

Note: Sections 9 and 10, chapter 826, Oregon Laws 2005, provide:

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Last accessed
Mar. 11, 2023

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Corporation Excise Tax

ORS 317.401 Addition for federal prescription drug plan subsidies excluded for federal tax purposes

Source

ORS 317.401
Addition for federal prescription drug plan subsidies excluded for federal tax purposes