Or. Rev. Stat. § 317.665 – Oregon net losses of insurer in prior years | Midpage
§ 317.665
Or. Rev. Stat. § 317.665
Oregon net losses of insurer in prior years
[Formerly 317.299; 1995 c.786 §18]
In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476.