[1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
ORS 317.104
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case Con-Way Inc. & Affiliates v. Department of Revenue (2013)
Most recently applied in Con-Way Inc. & Affiliates v. Department of Revenue (May 2013)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.