(1) As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021.
(2) As used in ORS 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021, including amendments that take effect after that date. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17]