Oregon Code § 314.256·Enacted ·Last updated March 01, 2026
Statute Text
Lobbying expenditures; proxy tax; rules.
(1) If a tax is imposed upon an organization under
section 6033(e) of the Internal Revenue Code (proxy tax on lobbying
expenditures) for any tax year, a like tax is imposed for the tax year upon the
same amount as taxed for federal tax purposes, as allocated or apportioned to
Oregon. The rate of the tax shall be the rate specified in ORS 317.061. The tax
shall be assessed and collected under the applicable provisions of this chapter
and ORS chapter 305.
(2) Any
organization that is required to include on a federal return the information
described in section 6033(e)(1) of the Internal Revenue Code shall file a copy
of the federal return containing the information with the Department of
Revenue.
(3) The
department may determine by rule the method by which the tax described in
subsection (1) of this section is allocated and apportioned to Oregon.
(4) If section
6033(e) of the Internal Revenue Code (relating to the proxy tax on lobbying
expenditures) is repealed or otherwise eliminated by Act of the United States,
this section is repealed as of the applicable date of the repeal or elimination
of the proxy tax under section 6033(e) of the Internal Revenue Code. [1995
c.556 §37; 1997 c.839 §49]