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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 291 - State Financial Administration
Section 291.201 - "Tax expenditure" defined for ORS 291.201 to 291.222.
Universal Citation: OR Rev Stat § 291.201 (2019)
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]
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