Oregon Statutes

§ 317.388 — Claim of right income repayment adjustment when credit is claimed

Oregon § 317.388
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 317Corporation Excise Tax

This text of Oregon § 317.388 (Claim of right income repayment adjustment when credit is claimed) 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. § 317.388 (2026).

Text

There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068.

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Related

§ 315.068
Oregon § 315.068

Legislative History

1999 c.1007 §5

Nearby Sections

15
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Bluebook (online)
Oregon § 317.388, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.388.