Oregon Code § ORS 318.031

Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
Open in Lexace · Ask the AI about this section
It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS chapter 317. [1983 c.162 46 (enacted in lieu of 318.030); 1984 c.1 13; 1985 c.761 23; 1987 c.293 49; 1987 c.911 8f; 1989 c.625 24; 1989 c.911 5; 1991 c.457 15; 1991 c.652 11; 1991 c.928 5; 1993 c.730 6; 1995 c.79 171; 1997 c.835 41; 1999 c.21 50; 1999 c.358 5; 2001 c.114 43; 2001 c.292 13; 2001 c.674 12; 2001 c.932 11; 2001 c.957 19; 2005 c.80 3; 2005 c.94 90; 2007 c.739 8; 2007 c.883 4; 2009 c.33 27,28; 2011 c.83 22; 2011 c.730 20; 2011 c.732 10; 2017 c.610 22; 2018 c.108 8; 2019 c.579 16; 2022 c.34 12; 2022 c.115 16; 2023 c.490 24]

‹ Prev All Oregon sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.