Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.351 - ORS 317.349 not applicable to finance leases.

Notwithstanding ORS 317.349, finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349, shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes. [1987 c.293 §45; 2003 c.77 §22]

Section:  Previous  317.333  317.335  317.339  317.342  317.344  317.349  317.350  317.351  317.355  317.356  317.360  317.362  317.365  317.368  317.370  Next

Last modified: August 7, 2008