[Formerly 317.395; repealed by 2025 c.371 §9]
ORS 317.504
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
Applied in 1 court decision — leading case 22 Or. Tax 539 - Vesta Corp. v. Dept. of Rev. (2018)
Most recently applied in 22 Or. Tax 539 - Vesta Corp. v. Dept. of Rev. (March 2018)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.