GroundRules
ORS 305.690: Definitions for ORS 305.690 to 305.753.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
As used in ORS 305.690 to 305.753, 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 December 31, 2023.
Collected 2026-09-03T23:50:13Z. Source file · JSON