[1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
ORS 316.140
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 1 court decision — leading case Con-Way Inc. & Affiliates v. Department of Revenue (2013)
Most recently applied in Con-Way Inc. & Affiliates v. Department of Revenue (May 2013)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.