Oregon § 317.351 ORS 317.349 not applicable to finance leases

Oregon Statutes

§ 317.351 — ORS 317.349 not applicable to finance leases

Oregon § 317.351

Vol.8

Title 29Revenue and Taxation

Ch. 317Corporation Excise Tax

This text of Oregon § 317.351 (ORS 317.349 not applicable to finance leases) 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. § 317.351 (2026).

Text

Notwithstanding ORS 317.349, finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349, shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes.

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