[Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]
ORS 317.265
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 2 court decisions — 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.