[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]
ORS 316.014
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 1 court decision — leading case Hillenga v. Department of Revenue (2015)
Most recently applied in Hillenga v. Department of Revenue (November 2015)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.