Or. Rev. Stat. § 318.031
Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
Oregon · Oregon Revised Statutes Chapter 318 — Corporation Income Tax · Status: effective
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- Or. Rev. Stat. § 318.031, Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496151
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It being the intention of the Legislative Assembly that this chapter and ORS chapter 317 shall be administered as uniformly as possible (allowance being made for the difference in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the following sections are incorporated into and made a part of this chapter: ORS 315.104, 315.124, 315.133, 315.141, 315.156, 315.176, 315.204, 315.208, 315.213, 315.283, 315.304, 315.326, 315.331, 315.336, 315.506, 315.507, 315.523, 315.533, 315.593 and 315.643 (all only to the extent applicable to a corporation) and ORS chapter 317.