Source: https://www.oregonlaws.org/ors/317.401
Timestamp: 2020-07-11 20:48:37
Document Index: 420058854

Matched Legal Cases: ['§9', '§17', '§10', '§10', '§22', '§37', '§15', '§22']

ORS 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes - 2020 Oregon Revised Statutes
2020 ORS Vol. 8 Chapter 317 Section 317.401
ORS 317.401¹
Sec. 9. Amounts received as a result of the sale of a manufactured dwelling park to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in section 2, chapter 89, Oregon Laws 2014 [90.844 (Procedures for purchase of facility by tenants)], are exempt from the tax imposed by this chapter. [2005 c.826 §9; 2014 c.89 §17; 2015 c.217 §10]
Sec. 10. (1) Section 9, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026. [2005 c.826 §10; 2007 c.906 §22; 2013 c.750 §37; 2015 c.217 §15(1); 2019 c.579 §22(1)]