Oregon Revised Statutes

Or. Rev. Stat. § 317.665 (2026)

Oregon net losses of insurer in prior years

✓ current as of May 2026

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317.665 Oregon net losses of insurer in prior years. 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. [Formerly 317.299; 1995 c.786 §18]

Notes of Decisions

Cited in 2 cases, 2012–2012 · leading case: Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012).

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Costco Wholesale Corp. v. Dept. of Rev., 20 Or. Tax 537 (Or. T.C. 2012). · cites it 3× “650 to ORS 317.665. The question becomes whether this statutory provision applies to the insurance company, a foreign or alien insurer.”

Stancorp Fin. Grp. & Subsidiaries v. Dep't of Revenue (Or. T.C. 2012). · cites it 3× “650 to ORS 317.665. Both parties agree that, for purposes of this case, tax items of SIC should not be included both in the base for income taxation of SFG under ORS 317.”

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