Oregon Statutes
§ 317.401 — Addition for federal prescription drug plan subsidies excluded for federal tax purposes
Oregon § 317.401
This text of Oregon § 317.401 (Addition for federal prescription drug plan subsidies excluded for federal tax purposes) 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. § 317.401 (2026).
Text
A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the amount excluded to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §45]
(Temporary provisions relating to exemption for certain sales of manufactured dwelling parks)
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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 § 317.401, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.401.