{"data":{"id":"us-or/ors-316.018","jurisdiction":"us-or","citation":"ORS 316.018","heading":"Application of Payment-in-Kind Tax Treatment Act of 1983.","body":"The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"c8b40a14054318ca2695655395c65624f283b83deda691411271e895add6b47d","source_id":"us-or","stale":false,"prev":"us-or/ors-316.017","next":"us-or/ors-316.019"},"notice":"GroundRules: Original legal text. Not legal advice."}