{"data":{"id":"us-or/ors-305.842","jurisdiction":"us-or","citation":"ORS 305.842","heading":"Application of Internal Revenue Code to certain property tax laws.","body":"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.","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":"a8e8687d5d7baf96f6f9361667d6ff9f28b4be73805036aef9a6070fe468471e","source_id":"us-or","stale":false,"prev":"us-or/ors-305.840","next":"us-or/ors-305.845"},"notice":"GroundRules: Original legal text. Not legal advice."}