ORS § 317.363

Current through 2024 Regular Session legislation

Section 317.363 - Expenses of marijuana-related trade or business

Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:

(1) ORS 475C. 005 to 475C. 525 or 475C. 700 to 475C. 919; or

(2) ORS 475A.210 to 475A.722.

ORS 317.363

Amended by 2021 Ch. 1, § 132, eff. 12/3/2020, op. 1/1/2021.

Amended by 2016 Ch. 91, § 10, eff. 6/2/2016.

2015 c. 699, § 19