Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter.
(First-time Home Buyer Savings Accounts)
ORS 316.795
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
2007 c.906 §12
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.