Oregon Revised Statutes
Or. Rev. Stat. § 314.021 (2026)
Application of chapter
✓ laws through the 2025 session (checked Sept. 2026)
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
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314.022 [Repealed by 1953 c.310 §3]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., No. TC 5431 (Or. T.C. May 14, 2024). “See ORS 314.021 (ORS chapter 314 applies to all net income tax laws); ORS 317.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.