{"data":{"id":"us-or/ors-317.092","jurisdiction":"us-or","citation":"ORS 317.092","heading":"Exemption of payments to tenant of manufactured dwelling park 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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"f4dab336be433f0cfc227e9f41cc369eeab96febb7e06c671c0cf2eb0c161f2f","source_id":"us-or","stale":false,"prev":"us-or/ors-317.090","next":"us-or/ors-317.095"},"notice":"GroundRules: Original legal text. Not legal advice."}