Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
EXEMPTION FOR CERTAIN SALES OR CLOSURES OF MANUFACTURED DWELLING PARKS
Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement

ORS § 316.795

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Current through 2024 Regular Session legislation
Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement

Amounts received by a taxpayer under ORS 90.645(1) are exempt from the taxes imposed by this chapter.

ORS 316.795

2007 c. 906, § 12