Application of Internal Revenue Code to certain property tax laws
(1) As used in ORS 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions), 307.147 (Senior services centers), 308A.450 (Definitions for ORS 308A.450 to 308A.465), 310.140 (Legislative findings) and 310.800 (Property tax work-off programs), Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2018.
(2) As used in ORS 311.666 (Definitions for ORS 311.666 to 311.701), Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2018, including amendments that take effect after that date. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information