Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.698
Oregon Statutes

§ 314.698 — Treatment of global intangible low-taxed income

Oregon § 314.698
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.698 (Treatment of global intangible low-taxed income) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 314.698 (2026).

Text

For purposes of ORS 317.267, amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend.

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Related

§ 317.267
Oregon § 317.267

Legislative History

2019 c.556 §4

Nearby Sections

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Bluebook (online)
Oregon § 314.698, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.698.