Source: https://www.oregonlaws.org/ors/318.020
Timestamp: 2020-01-17 16:36:00
Document Index: 87379001

Matched Legal Cases: ['§2', '§9', '§1', '§1', '§2', '§7', '§44', '§49', '§5', '§89']

ORS 318.020 - Imposition of tax - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 318 Section 318.020
2017 ORS 318.020¹
(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 (Tax rate) upon its Oregon taxable income derived from sources within this state, other than income for which the corporation is subject to the tax imposed by ORS chapter 317 according to or measured by its Oregon taxable income.
(3) Income that constitutes net long-term capital gain described in ORS 317.063 (Tax rate imposed on certain long-term capital gain from farming) shall be taxed at the rate imposed under ORS 317.063 (Tax rate imposed on certain long-term capital gain from farming). [1955 c.334 §2; 1957 c.607 §9; 1957 c.633 §1; 1961 c.55 §1; subsection (3) enacted as 1961 c.55 §2; 1975 c.368 §7; 1983 c.162 §44; 1999 c.21 §49; 2001 c.545 §5; 2005 c.94 §89]