2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.836 Qualified production activities income.


OR Rev Stat § 316.836 (through Leg Sess 2011) What's This?

A taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 41]

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