Or. Admin. R. 150-318-0050 - U.s. Government Obligations
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.
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