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Or. Rev. Stat. § 317.344

Net operating loss carryback and carryover

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.344, Net operating loss carryback and carryover, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496009
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There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.