[1953 c.304 §2; 1953 c.552 §1; repealed by 1969 c.493 §99]
ORS 316.010
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 1 court decision — leading case Oracle Corp. and Subsidiaries II v. Dept. of Rev. (2021)
Most recently applied in Oracle Corp. and Subsidiaries II v. Dept. of Rev. (October 2021)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.