Any amount received as a cash payment for energy conservation measures under ORS 456.594 to 456.599 and 469.631 to 469.687 is exempt from the tax imposed under this chapter.
ORS 317.386
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Formerly 317.083; 1985 c.802 §28
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.