Addition of long term care insurance premiums if credit is claimed.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporation Excise Tax
  5. Addition of long term care insurance premiums if credit is claimed.

Checkout our iOS App for a better way to browser and research.


(1) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and

(2) The taxpayer claims the credit allowed under ORS 315.610 for the tax year. [1999 c.1005 §5]


Download our app to see the most-to-date content.