Oregon Revised Statutes Chapter 316 § 316.821 — Federal election to deduct sales taxes; addition for state purposes
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.821·Enacted ·Last updated March 01, 2026
Statute Text
Federal election to deduct sales taxes; addition for state purposes.
(1) 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 must make the same election for purposes
of the tax imposed by this chapter.
(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]
Plain English Explanation
This Oregon statute addresses Federal election to deduct sales taxes; addition for state purposes. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.821
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Federal election to deduct sales taxes; addition for state purposes. 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 § 316.821. Use this format in legal documents and court filings.
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