Oregon Statutes 316.013 – Determination of federal adjusted gross income
Unless the context requires otherwise and notwithstanding ORS § 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer‘s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation. [1985 c.802 § 3a; 1999 c.580 § 3; 2009 c.5 § 29; 2009 c.909 31,32; 2010 c.82 § 26]
Terms Used In Oregon Statutes 316.013
- 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
[1985 c.802 § 18; 1997 c.839 § 2; 2003 c.77 § 15; renumbered 316.028 in 2011]
[1953 c.304 § 3; 1953 c.552 § 2; 1959 c.211 § 3; 1959 c.593 § 1 (referred and rejected); 1963 c.627 § 2 (referred and rejected); repealed by 1969 c.493 § 99; amended by 1969 c.520 § 41]
[1973 c.119 § 2; repealed by 1975 c.672 § 8]
[1969 c.493 § 3a; repealed by 1969 c.493 § 3b]