Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 291.201

“Tax expenditure” defined for ORS 291.201 to 291.222

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      291.201 “Tax expenditure” defined for ORS 291.201 to 291.222. As used in ORS 291.201 to 291.222, “tax expenditure” means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007 c.217 §11]