Section 316.821 - Federal election to deduct sales taxes; addition for state purposes.

OR Rev Stat § 316.821 (2019) (N/A)
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(2) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §30]