Current through Register Vol. 63, No. 8, August 1, 2024
Section 150-317-0380 - Taxes on Net Income or Profits Imposed by any State or Foreign CountryFor purposes of ORS 317.314, "net income" is income subject to taxation after allowable deductions and exemptions have been subtracted from gross or total income. This rule shall apply to all taxable years which are open to examination.
Or. Admin. R. 150-317-0380
RD 12-1984, f. 12-5-84, cert. ef. 12-31-84; RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; REV 2-2014, f. & cert. ef. 7-31-14; Renumbered from 150-317.314, REV 68-2016, f. 8-15-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.314