GroundRules
ORS 317.092: Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 317 — Corporation Excise Tax
Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter.
Collected 2026-09-03T23:50:13Z. Source file · JSON