Oregon Revised Statutes Chapter 315 § 315.054 — Federal tax credits allowable only as specified
Oregon Revised Statutes Chapter 315 ·
Oregon Code § 315.054·Enacted ·Last updated March 01, 2026
Statute Text
Federal tax credits allowable only as specified.
No credits applied directly to the
income tax calculated for federal purposes pursuant to the Internal Revenue
Code shall be applied in calculating the tax due under ORS chapter 314, 316,
317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317
or 318. [1993 c.730 §4 (enacted in lieu of 316.107)]
Plain English Explanation
This Oregon statute addresses Federal tax credits allowable only as specified. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 315.054
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Federal tax credits allowable only as specified. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 315.054. Use this format in legal documents and court filings.
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