{"data":{"id":"us-or/ors-316.749","jurisdiction":"us-or","citation":"ORS 316.749","heading":"Dividend from domestic international sales corporation.","body":"(1) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any dividend received by the taxpayer on or after January 1, 2013, from a domestic international sales corporation formed on or before January 1, 2014, and subject to the tax imposed under ORS 317.283 (2)(a).\n      (2) As used in this section, “domestic international sales corporation” means a domestic international sales corporation as defined in section 992 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":"d17b14669bb7adde8ec4ae477295d442b78f528e2b727a1d9bdf07062996d1e5","source_id":"us-or","stale":false,"prev":"us-or/ors-316.747","next":"us-or/ors-316.750"},"notice":"GroundRules: Original legal text. Not legal advice."}