Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.469

Treatment of moneys collected under ORS 314.406

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      314.469 Treatment of moneys collected under ORS 314.406. Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502. [2007 c.568 §13]

 

      314.470 [1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]

 

ESTIMATED TAX PROCEDURE

Notes of Decisions
Cited in 2 cases, 2014–2014 · leading case: Hillenga v. Dept. of Rev.
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Hillenga v. Dept. of Rev. (2014) ortc “The relevant provisions of SB 880 (2009) are found in chapter 314 of the 2009 edition of the ORS, following the text of ORS 314.469. 422 Hillenga v. Dept. of Rev.”
Gorin v. Department of Revenue (2014) ortc “The relevant provisions of SB 880 are found in Chapter 314 of the 2009 edition of the ORS, following the text of ORS 314.469. FINAL DECISION OF DISMISSAL TC-MD 140042N 2 review Defendant’s decision denying Plaintiffs’ request to waive the remaining 30 percent of the…”
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