Expenses of marijuana-related trade or business
Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under ORS 475B.010 (Short title) to 475B.545 (Severability of ORS 475B.010 to 475B.545) or 475B.785 (Findings) to 475B.949 (Authority to adopt rules for ORS 475B.785 to 475B.949). [2015 c.699 §19; 2016 c.91 §10]
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.