Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAX
GENERAL PROVISIONS
Section 316.029 - Disallowance of subtraction for amounts included in calculation of net operating loss

ORS § 316.029

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 316.029 - Disallowance of subtraction for amounts included in calculation of net operating loss

Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028.

ORS 316.029

2011 c. 685, § 2