(1) As used in this section, “within the State of Oregon” has the meaning given the term “within this state” in ORS 289.005.
(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon.
CHAPTER 290
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