Claim of right income repayment adjustment when credit is claimed
There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068 (Claim of right income repayment adjustments). [1999 c.1007 §5]
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