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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.795 - Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.
Universal Citation: OR Rev Stat § 316.795 (2019)
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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