[Formerly 316.057; renumbered 316.811 in 2025]
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)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.