{"data":{"id":"us-or/ors-316.795","jurisdiction":"us-or","citation":"ORS 316.795","heading":"Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.","body":"Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §12]\n(First-time Home Buyer Savings Accounts)","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"17ecbd23cbea470e929a748d810b74d4c9c2ab32536f35b4966b830eaced9ca9","source_id":"us-or","stale":false,"prev":"us-or/ors-316.794","next":"us-or/ors-316.796"},"notice":"GroundRules: Original legal text. Not legal advice."}