Oregon Revised Statutes
Or. Rev. Stat. § 317.005 (2026)
Short title
✓ current as of May 2026
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317.005 Short title. This chapter may be cited as the Corporation Excise Tax Law. [Amended by 2005 c.94 §83]
Notes of Decisions
Cited in 1
case, 2006–2006 · leading case: Burgin/Mathews v. Myers, 131 P.3d 717 (Or. 2006).
Burgin/Mathews v. Myers, 131 P.3d 717 (Or. 2006). “Failure to mention the general subject of the proposed measure shows that the caption does not “reasonably identifly] the subject matter” of the proposed measure as required under ORS 250.”
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