ORS § 316.785

Current through 2024 Regular Session legislation effective April 17, 2024
Section 316.785 - Income derived from exercise of Indian fishing rights

Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income.

ORS 316.785

1989 c.625 §5