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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Universal Citation:
OR Rev Stat § 305.690 (2025)
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As used in ORS 305.690 to 305.753, unless the context otherwise requires:
(1) "Commission" means the Oregon Charitable Checkoff Commission.
(2) "Department" means the Department of Revenue.
(3) "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16; 2024 c.75 §16]
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