ORS 314.021: Application of chapter.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.
Collected 2026-09-03T23:50:13Z. Source file · JSON