305.690 Definitions for ORS 305

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305.690 Definitions for ORS 305.690 to 305.753. As used in ORS 305.690 to 305.753, unless the context otherwise requires:

(1)“Commission” means the Oregon Charitable Checkoff Commission.

(2)“Department” means the Department of Revenue.

(3)“Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16; 2024 c.75 §16]