Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.383 - Underground storage tank pollution prevention or essential services grant.

In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any underground storage tank pollution prevention or essential services grant made by the Department of Environmental Quality under section 6, chapter 863, Oregon Laws 1991, to any taxpayer. [1991 c.863 §35]

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Last modified: August 7, 2008