There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.795 Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
OR Rev Stat § 316.795 (through Leg Sess 2011) What's This?
Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 12]
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