Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES
Section 150-318-0050 - U.S. Government Obligations
Universal Citation: OR Admin Rules 150-318-0050
Current through Register Vol. 63, No. 9, September 1, 2024
According to Title 31, United States Code, section 3124, interest and dividend income from obligations of the federal government are exempt from state income tax. Oregon Administrative Rule 150-316.680(1)(a) identifies the types of income that qualify and do not qualify for a subtraction from Oregon taxable income.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 318.060
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