Oregon Revised Statutes

Or. Rev. Stat. § 317.363 (2026)

Expenses of marijuana-related trade or business

✓ current as of May 2026

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317.363 Expenses of marijuana-related trade or business. Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:

(1) ORS 475C.005 to 475C.525 or 475C.700 to 475C.919; or

(2) ORS 475A.210 to 475A.722. [2015 c.699 §19; 2016 c.91 §10; 2021 c.1 §132]

317.365 [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]

317.368 [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10]

317.370 [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]

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). “Section 10 of 2016 SB 1601 amends ORS 317.363, which is the codification assigned to section 19 of 2015 HB 2041, the freestanding provision that disconnected from Section 280E for corporation excise taxpayers.”

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