GroundRules
ORS 317.665: Oregon net losses of insurer in prior years.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 317 — Corporation Excise Tax
In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476.
Collected 2026-09-03T23:50:13Z. Source file · JSON