{"data":{"id":"us-or/ors-305.690","jurisdiction":"us-or","citation":"ORS 305.690","heading":"Definitions for ORS 305.690 to 305.753.","body":"As used in ORS 305.690 to 305.753, unless the context otherwise requires:\n      (1) “Commission” means the Oregon Charitable Checkoff Commission.\n      (2) “Department” means the Department of Revenue.\n      (3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2dbc55b138d333f9a1965275a954d2ca7156aa5038f6c045dea64f6942d90793","source_id":"us-or","stale":false,"prev":"us-or/ors-305.688","next":"us-or/ors-305.695"},"notice":"GroundRules: Original legal text. Not legal advice."}