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Oregon Revised Statutes

Or. Rev. Stat. § 317.259 (2026)

Modifications generally

✓ current as of May 2026
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      317.259 Modifications generally. Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law. [1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87]

 

      317.260 [Repealed by 1983 c.162 §57]

 

      317.262 [1953 c.385 §9; repealed by 1983 c.162 §57]

 

      317.265 [Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022).
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Dept. of Rev. v. Wakefield, 25 Or. Tax 1 (Or. T.C. 2022). “See ORS 317.259 (declaring that federal taxable income shall be modified “as provided by law”).”
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