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ORS 316.806

Known as the Personal Income Tax Act

The act spans §§ 316.002 to 316.992 (474 sections).

Applied in 1 court decision — leading case 23 Or. Tax 107 - Cook v. Dept. of Rev. (2018)

Most recently applied in 23 Or. Tax 107 - Cook v. Dept. of Rev. (August 2018)

[Formerly 316.057; renumbered 316.811 in 2025]

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.