Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.690 — Definitions for ORS 305.690 to 305.753

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.690 · Enacted · Last updated March 01, 2026
Statute Text
Definitions for ORS 305.690 to 305.753. As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) “Commission” means the Oregon Charitable Checkoff Commission. (2) “Department” means the Department of Revenue. (3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16; 2024 c.75 §16]
Plain English Explanation
This Oregon statute addresses Definitions for ORS 305.690 to 305.753. AI-powered analysis coming soon.
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