Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 317 - CORPORATION EXCISE TAX
IMPOSITION OF TAX
Section 317.092 - Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement

ORS § 317.092

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Current through 2024 Regular Session legislation effective March 27, 2024
Section 317.092 - Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement

Amounts received by a taxpayer under ORS 90.645(1) are exempt from the taxes imposed by this chapter.

ORS 317.092

2007 c. 906, § 14