Oregon Revised Statutes
Or. Rev. Stat. § 314.021 (2026)
Application of chapter
✓ current as of May 2026
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314.021 Application of chapter. Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income. [1957 c.632 §2; 1961 c.176 §3; 1965 c.152 §25; 1971 c.215 §9; 1977 c.870 §40; 1987 c.293 §51; 1989 c.625 §26; 1995 c.79 §153; 1995 c.556 §21]
314.022 [Repealed by 1953 c.310 §3]
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 1990–2024 · leading case: Allison v. Dep't of Revenue, 11 Or. Tax 431 (Or. T.C. 1990).
Allison v. Dep't of Revenue, 11 Or. Tax 431 (Or. T.C. 1990). “ORS 314.021. There is also no doubt that its terms are intended to have the same meaning as the IRC.”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024). “See ORS 314.021 (ORS chapter 314 applies to all net income tax laws); ORS 317.”
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