Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter.
ORS 317.092
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
2007 c.906 §14
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.