GroundRules
ORS 317.363: Expenses of marijuana-related trade or business.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 317 — Corporation Excise Tax
Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:
(1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or
(2) ORS 475A.210 to 475A.722.
Collected 2026-09-03T23:50:13Z. Source file · JSON