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ORS 317.122

Known as the Corporation Excise Tax Law

The act spans §§ 317–317 (261 sections).

Formerly 317.076; 1995 c.786 §14; 2007 c.716 §2; repealed by 2025 c.36 §4

(Long Term Enterprise Zones)

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.