[1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
ORS 316.871
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Applied in 1 court decision — leading case Oracle Corp. and Subsidiaries I v. Dept. of Rev. (2020)
Most recently applied in Oracle Corp. and Subsidiaries I v. Dept. of Rev. (December 2020)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.