Oregon § 317.665 Oregon net losses of insurer in prior years

Oregon Statutes

§ 317.665 — Oregon net losses of insurer in prior years

Oregon § 317.665

Vol.8

Title 29Revenue and Taxation

Ch. 317Corporation Excise Tax

This text of Oregon § 317.665 (Oregon net losses of insurer in prior years) 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. § 317.665 (2026).

Text

In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476.

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