{"data":{"id":"us-or/ors-317.019","jurisdiction":"us-or","citation":"ORS 317.019","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) shall apply in deriving 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 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"f3e60ad1e39cc38019284ac731ce3db909c4f99004c7569305a28b4b4a6ab939","source_id":"us-or","stale":false,"prev":"us-or/ors-317.018","next":"us-or/ors-317.020"},"notice":"GroundRules: Original legal text. Not legal advice."}