Oregon Statutes
§ 317.259 — Modifications generally
Oregon § 317.259
This text of Oregon § 317.259 (Modifications generally) 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. § 317.259 (2026).
Text
Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law.
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Related
Dept. of Rev. v. Wakefield
25 Or. Tax 1 (Oregon Tax Court, 2022)
Legislative History
1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87
Nearby Sections
15
§ 317.005
Short title§ 317.010
Definitions§ 317.015
§ 317.015§ 317.016
§ 317.016§ 317.017
§ 317.017§ 317.018
Statement of purpose§ 317.020
§ 317.020§ 317.021
§ 317.021§ 317.022
§ 317.022§ 317.030
Effect of chapterCite This Page — Counsel Stack
Bluebook (online)
Oregon § 317.259, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.259.