This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department of Revenue.
ORS 318.010
Known as the Corporation Income Tax Act
The act spans §§ 318–318 (24 sections).
Applied in 2 court decisions — leading case Pacific First Federal Savings Bank v. Department of Revenue (1989)
Most recently applied in Pacific First Federal Savings Bank v. Department of Revenue (September 1989)
1955 c.334 §1
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.