Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983.

The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §42; 2003 c.46 §35]

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Last modified: August 7, 2008