[Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §3; repealed by 1975 c.368 §8]
ORS 317.060
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case Health Net Life Ins. Co. v. Dept. of Rev. (2021)
Most recently applied in Health Net Life Ins. Co. v. Dept. of Rev. (May 2021)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.