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Or. Rev. Stat. § 317.351

ORS 317.349 not applicable to finance leases

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

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Or. Rev. Stat. § 317.351, ORS 317.349 not applicable to finance leases, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496013
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Notwithstanding ORS 317.349, finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349, shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes.