Oregon Statutes 316.048 – Taxable income of resident
Current as of: 2023 | Check for updates
|
Other versions
The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 § 4]
Terms Used In Oregon Statutes 316.048
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
[1977 c.755 § 2; renumbered 316.777]
[1977 c.553 § 2; renumbered 316.783]
[1977 c.390 § 2; renumbered 316.788]
[1977 c.390 § 3; 1979 c.691 § 2; renumbered 316.794]
[1977 c.390 § 4; renumbered 316.799]