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2013 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.695 - Construction.


OR Rev Stat § 310.695 (2013) What's This?

Any references in ORS 307.380, 308.215, 310.630 to 310.706, 311.696 and 311.990 to the laws of the United States relating to income taxes or the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they may be in effect for the taxable year of the taxpayer except where the Legislative Assembly has specifically provided otherwise. [1971 c.747 §20; 1991 c.459 §227; 1997 c.170 §8]

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