(1) As used in ORS § 307.130, 307.147, 307.580, 308A.450, 310.140 and 310.800, ‘Internal Revenue Code’ means the federal Internal Revenue Code as amended and in effect on December 31, 2022.

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(2) As used in ORS § 311.666, ‘Internal Revenue Code’ means the federal Internal Revenue Code as amended and in effect on December 31, 2022, including amendments that take effect after that date. [2014 c.52 § 15; 2015 c.348 § 27; 2015 c.442 § 22; 2016 c.33 § 15; 2017 c.527 § 16; 2018 c.101 § 16; 2019 c.319 § 16; 2021 c.456 § 17; 2022 c.83 § 17; 2023 c.97 § 2; 2023 c.171 § 17]