Oregon Revised Statutes Chapter 314 § 314.870 — Time
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.870·Enacted ·Last updated March 01, 2026
Statute Text
Time
for performing certain acts postponed by reason of service in a combat zone.
(1) Section 7508 of the Internal
Revenue Code, insofar as it describes periods of time to be disregarded with
respect to the performance of acts relative to federal income tax liability of
an individual (or individual and spouse) who performs service in an area
designated as a combat zone, or is hospitalized as a result of injury received
while serving in such area, shall apply as appropriate to the same or similar
acts for purposes of the tax imposed by this chapter and ORS chapter 316.
(2) If an
individual is entitled to the benefits of subsection (1) of this section with
respect to any return and if the return is timely filed (determined after the
application of subsection (1) of this section), then notwithstanding ORS
Plain English Explanation
This Oregon statute addresses Time
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.870
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Time
. Read the full statute text above for details.
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