Oregon Code § 317.667·Enacted ·Last updated March 01, 2026
Statute Text
Tax
treatment of captive insurers.
A captive insurer, as defined in ORS 735.150, making a valid election under
section 831(b) of the Internal Revenue Code of 1986, as amended, shall be
afforded the same tax treatment on receipt of premiums and tax on investment
earnings for state income tax purposes as exists for federal income tax
purposes except that the income tax rates on taxable income of the captive
insurer shall be those identified under state law rather than federal law. [2012
c.84 §24]
UNITARY TAX
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.667
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
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