Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAX
GENERAL PROVISIONS
Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983

ORS § 316.018

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Current through 2024 Regular Session legislation
Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983

The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code.

ORS 316.018

1985 c.802 §42; 2003 c. 46, § 35