Oregon Revised Statutes Chapter 317 § 317.349 — not applicable to finance leases
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.349·Enacted ·Last updated March 01, 2026
Statute Text
not applicable to finance leases.
Notwithstanding ORS 317.349, finance leases as
described in section 168(f)(8) of the Internal Revenue Code, as that section
was amended and in effect for purposes of ORS 317.349, shall be accorded the
same treatment for Oregon tax purposes as they are for federal tax purposes. [1987
c.293 §45; 2003 c.77 §22]
Plain English Explanation
This Oregon statute addresses not applicable to finance leases. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.349
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses not applicable to finance leases. 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 § 317.349. Use this format in legal documents and court filings.
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