Section 305.842 - Application of Internal Revenue Code to certain property tax laws As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2023.
Amended by 2024 Ch. 75,§ 17, eff. 6/6/2024.Amended by 2023 Ch. 171, § 17, eff. 9/24/2023.Amended by 2023 Ch. 97, § 2, eff. 9/24/2023.Amended by 2022 Ch. 83, § 17, eff. 6/3/2022.Amended by 2021 Ch. 456, § 17, eff. 9/25/2021.Amended by 2019 Ch. 319, § 16, eff. 9/29/2019.Amended by 2018 Ch. 101, § 16, eff. 6/2/2018.Amended by 2017 Ch. 527, § 16, eff. 10/6/2017.Amended by 2016 Ch. 33, § 15, eff. 6/2/2016.