Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:

Terms Used In Oregon Statutes 316.012

  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
  • Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100

(1) On December 31, 2022; or

(2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer. [1969 c.493 § 3; 1971 s.s. c.4 § 2; 1975 c.672 § 3; 1983 c.162 § 59; 1985 c.802 § 1; 1987 c.293 § 2; 1989 c.625 § 2; 1991 c.457 § 1; 1993 c.726 § 27; 1995 c.556 § 1; 1997 c.839 § 1; 1999 c.224 § 7; 2001 c.660 § 35; 2003 c.77 § 14; 2005 c.519 § 9; 2005 c.832 § 27; 2007 c.614 § 12; 2008 c.45 § 13; 2009 c.5 § 23; 2009 c.909 24,25; 2010 c.82 24,25; 2011 c.7 § 23; 2012 c.31 § 22; 2013 c.377 § 22; 2014 c.52 § 24; 2015 c.442 § 16; 2016 c.33 § 19; 2017 c.527 § 20; 2018 c.101 § 20; 2019 c.319 § 20; 2021 c.456 § 21; 2022 c.83 § 21; 2023 c.171 § 21]

 

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