Oregon Statutes
§ 315.054 — Federal tax credits allowable only as specified
Oregon § 315.054
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.054 (Federal tax credits allowable only as specified) 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. § 315.054 (2026).
Text
No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under ORS chapter 314, 316, 317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317 or 318.
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Legislative History
1993 c.730 §4 (enacted in lieu of 316.107)
Nearby Sections
15
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Bluebook (online)
Oregon § 315.054, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.054.