{"data":{"id":"us-or/ors-317.635","jurisdiction":"us-or","citation":"ORS 317.635","heading":"Domestic international sales corporation; exemption from minimum tax.","body":"(1) Except as provided in ORS 317.283, a domestic international sales corporation, commonly referred to as “DISC,” as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code.\n      (2) An interest charge DISC formed on or before January 1, 2014, is exempt from the tax imposed under ORS 317.090.","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":"8b2167a46368ae42a45dad3d7518ca2c8e71baaafe041d5a040689eab44fa944","source_id":"us-or","stale":false,"prev":"us-or/ors-317.625","next":"us-or/ors-317.650"},"notice":"GroundRules: Original legal text. Not legal advice."}