[Repealed by 1983 c.162 §57]
ORS 317.160
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case Oracle Corp. and Subsidiaries II v. Dept. of Rev. (2021)
Most recently applied in Oracle Corp. and Subsidiaries II v. Dept. of Rev. (October 2021)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.