OAR 150-318-0050
U.S. Government Obligations
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 150-316-0509 identifies the types of income that qualify and do not qualify for a subtraction from Oregon taxable income.
Amendment history
Renumbered from 150-318.060, REV 52-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (5 sections)
- 150-318-0010 · Incorporation by Reference of Rules of ORS Chapters 314,…
- 150-318-0020 · Effective Date of Act
- 150-318-0030 · Relation of Act to ORS Chapter 317
- 150-318-0040 · Income Subject to Tax Under ORS Chapter 318
- 150-318-0050 · U.S. Government Obligations