ORS 305.842: Application of Internal Revenue Code to certain property tax laws.
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 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “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