{"data":{"id":"us-or/ors-317.363","jurisdiction":"us-or","citation":"ORS 317.363","heading":"Expenses of marijuana-related trade or business.","body":"Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:\n      (1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or\n      (2) ORS 475A.210 to 475A.722.","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":"5cf6d96e3c4d3172b6adad3e0bbd5b74b9d939b6656b55304f55fc18aba3e0b6","source_id":"us-or","stale":false,"prev":"us-or/ors-317.362","next":"us-or/ors-317.365"},"notice":"GroundRules: Original legal text. Not legal advice."}