There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS § 315.068. [1999 c.1007 § 5]

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[Amended by 1957 c.607 § 6; 1959 c.156 § 2; subsection (3) derived from 1959 c.156 § 3; repealed by 1969 c.166 § 8]