Oregon Statutes
§ 317.363 — Expenses of marijuana-related trade or business
Oregon § 317.363
This text of Oregon § 317.363 (Expenses of marijuana-related trade or business) 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. § 317.363 (2026).
Text
Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:
(1)ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or
(2)ORS 475A.210 to 475A.722.
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Related
Dept. of Rev. v. Wakefield
25 Or. Tax 1 (Oregon Tax Court, 2022)
Legislative History
2015 c.699 §19; 2016 c.91 §10; 2021 c.1 §132
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 § 317.363, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.363.