2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317 - Corporation Excise Tax

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GENERAL PROVISIONS

Section 317.005 - Short title.
Section 317.010 - Definitions.
Section 317.013 - Adoption of parts of Internal Revenue Code and application of federal laws and regulations.
Section 317.015 [Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
Section 317.016 [1967 c.274 §§2,3,5; 1975 c.705 §10; repealed by 1983 c.162 §57]
Section 317.017 [1985 c.802 §48; repealed by 1997 c.839 §69]
Section 317.018 - Statement of purpose.
Section 317.019 - Application of Payment-in-kind Tax Treatment Act of 1983.
Section 317.020 [Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
Section 317.021
Section 317.022 [1983 c.162 §41; 1984 c.1 §8; repealed by 2005 c.94 §84]
Section 317.025 - Omission of previously enacted savings clauses from Oregon Revised Statutes.
Section 317.030 - Effect of chapter.
Section 317.035 - Effect of subsequent repeal of chapter.
Section 317.038 - Computation of Oregon taxable history.
Section 317.045 [1989 c.625 §19; repealed by 1991 c.457 §24]
Section 317.055 [Amended by 1957 c.607 §1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §2; repealed by 1975 c.368 §8]
Section 317.056 [1975 c.368 §3; 1983 c.162 §4; 1999 c.21 §43; repealed by 2009 c.403 §7]
Section 317.057 [1999 c.30 §2; 2009 c.541 §18; repealed by 2013 c.614 §1]
Section 317.060 [Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; 1963 c.571 §3; repealed by 1975 c.368 §8]

IMPOSITION OF TAX

Section 317.061 - Tax rate.
Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements.
Section 317.065 [Repealed by 1975 c.368 §8]
Section 317.066 [1977 c.597 §2; repealed by 1983 c.162 §57]
Section 317.067 - Tax on homeowners association income.
Section 317.070 - Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions.
Section 317.071
Section 317.072
Section 317.073 [1959 c.631 §6; repealed by 1969 c.520 §49]
Section 317.074 [1955 c.592 §2; 1957 c.607 §4; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1969 c.520 §49]
Section 317.075 [Repealed by 1955 c.592 §4]
Section 317.076
Section 317.077
Section 317.078
Section 317.080 - Exempt corporations.
Section 317.083
Section 317.084 [1987 c.911 §8e; repealed by 2005 c.80 §7]
Section 317.085 [Repealed by 1957 c.607 §10]
Section 317.087
Section 317.090 - Minimum tax.
Section 317.092 - Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement.
Section 317.095 [1955 c.592 §§3,6; repealed by 1965 c.479 §1 (317.096 enacted in lieu of 317.095)]
Section 317.096 [1965 c.479 §2 (enacted in lieu of 317.095); repealed by 1983 c.162 §57]

CREDITS

Section 317.097 - Lending institution loans for housing; rules.
Section 317.098
Section 317.099 [1989 c.1071 §§10,10a; repealed by 1991 c.863 §69]
Section 317.100 [1979 c.483 §2; repealed by 1989 c.626 §12]
Section 317.102 [1979 c.578 §9; 1985 c.749 §2; 1987 c.605 §2; 1989 c.887 §2; 1991 c.714 §7; 1991 c.877 §24; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
Section 317.103 [1981 c.894 §§15,16; 1989 c.765 §4; 1991 c.457 §10; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
Section 317.104 [1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
Section 317.105 [Repealed by 1983 c.162 §57]
Section 317.106 [1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
Section 317.110 [Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57]
Section 317.111 - Weatherization loan interest; commercial lending institutions.
Section 317.112 - Energy conservation loans to residential fuel oil customers or wood heating residents; rules.
Section 317.113 [1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33]
Section 317.114 [1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
Section 317.115 [1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36]
Section 317.116 [Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
Section 317.120 [1969 c.681 §5; repealed by 1983 c.162 §57]
Section 317.122 - Insurers; amounts paid for certain taxes and assessments.
Section 317.124 - Long term enterprise zone facilities.
Section 317.125 - Other tax credits limited; exception.
Section 317.127 - Long Term Enterprise Zone Fund.
Section 317.128 [Formerly 317.077; repealed by 1987 c.769 §20]
Section 317.129 - Tax payments of long term enterprise zone facilities credit claimants.
Section 317.131 - Distribution of funds to local governments.
Section 317.133 [Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
Section 317.134 [1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134)]
Section 317.135 [1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
Section 317.140 [1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
Section 317.141 [1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
Section 317.142 [1989 c.893 §§5,6; repealed by 1991 c.877 §41]
Section 317.145 [1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
Section 317.146 [1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
Section 317.147 - Agriculture workforce housing loans; credit transfers; rules.
Section 317.148 [1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
Section 317.149 [1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
Section 317.150 [1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
Section 317.151 - Contributions of computers or scientific equipment for research to educational organizations.
Section 317.152 - Qualified research activities credit.
Section 317.153 - Qualified research activities; election between credits; rules.
Section 317.154 - Alternative qualified research activities credit.
Section 317.155 [Amended by 1969 c.600 §10; repealed by 1983 c.162 §57]
Section 317.156 [1967 c.274 §4; repealed by 1983 c.162 §57]
Section 317.160 [Repealed by 1983 c.162 §57]
Section 317.165 [Amended by 1981 c.812 §2; repealed by 1983 c.162 §57]
Section 317.170 [Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57]
Section 317.175 [Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57]
Section 317.180 [Repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]
Section 317.185 [Repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185)]

DISSOLUTION OF TAXPAYER

Section 317.190 - Effect on reporting income.
Section 317.195 - Effect on deductions allowed.
Section 317.197
Section 317.199
Section 317.205 [Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205)]
Section 317.206 [1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57]
Section 317.210 [Repealed by 1983 c.162 §57]
Section 317.215 [Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)]
Section 317.216 [1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57]
Section 317.220 [Amended by 1953 c.385 §9; 1975 c.650 §3; 1977 c.795 §13; repealed by 1983 c.162 §57]
Section 317.225 [Amended by 1981 c.705 §5; repealed by 1983 c.162 §57]
Section 317.228 [1969 c.681 §6; repealed by 1983 c.162 §57]
Section 317.230 [Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230)]
Section 317.231 [1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
Section 317.235 [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
Section 317.236 [1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
Section 317.238 [1965 c.460 §2; 1981 c.812 §3; repealed by 1983 c.162 §57]
Section 317.239 [1965 c.460 §§3,4; repealed by 1981 c.812 §4]
Section 317.240 [Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240)]
Section 317.241 [1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57]
Section 317.242 [1953 c.385 §9; repealed by 1959 c.389 §9 (317.241 enacted in lieu of 317.242)]
Section 317.245 [Repealed by 1983 c.162 §57]
Section 317.247 [1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57]
Section 317.248 [1971 c.283 §2; repealed by 1983 c.162 §57]
Section 317.249 [1953 c.385 §9; 1975 c.705 §5; repealed by 1983 c.162 §57]
Section 317.250 [Amended by 1953 c.385 §9; repealed by 1975 c.705 §12]
Section 317.251 [1965 c.154 §4; 1969 c.493 §94; 1979 c.580 §1; repealed by 1983 c.162 §57]
Section 317.252 [1965 c.178 §4; repealed by 1983 c.162 §57]
Section 317.255 [Amended by 1953 c.385 §9; 1979 c.517 §1; repealed by 1983 c.162 §57]
Section 317.256 [1955 c.609 §2; 1979 c.517 §2; repealed by 1983 c.162 §57]

MODIFICATIONS TO TAXABLE INCOME

Section 317.259 - Modifications generally.
Section 317.260 [Repealed by 1983 c.162 §57]
Section 317.262 [1953 c.385 §9; repealed by 1983 c.162 §57]
Section 317.265 [Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s. c.5 §1; repealed by 1983 c.162 §57]
Section 317.267 - Dividends received by corporation from certain other corporations.
Section 317.270 [Amended by 1957 c.88 §1; repealed by 1983 c.162 §57]
Section 317.273 - Dividend income received by domestic corporation from certain foreign corporations.
Section 317.275 [Repealed by 1983 c.162 §57]
Section 317.277 [1977 c.506 §2; repealed by 1983 c.162 §57]
Section 317.280 [Amended by 1953 c.385 §9; 1955 c.584 §1; repealed by 1983 c.162 §57]
Section 317.281 [1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81]
Section 317.283 - Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions.
Section 317.285
Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.
Section 317.287 [1961 c.608 §4; repealed by 1975 c.705 §12]
Section 317.288 [1983 c.162 §15; repealed by 1984 c.1 §18]
Section 317.290
Section 317.292 [1957 c.19 §2; repealed by 1983 c.162 §57]
Section 317.295 [Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57]
Section 317.296 [1983 c.162 §16; repealed by 1984 c.1 §18]
Section 317.297
Section 317.298 [1961 c.505 §§2,3; 1969 c.493 §95; 1979 c.580 §2; repealed by 1983 c.162 §57]
Section 317.299
Section 317.300 [Amended by 1953 c.385 §9; repealed by 1983 c.162 §57]
Section 317.301 - Deferral of deduction for certain amounts deductible under federal law.
Section 317.303 - Deduction or adjustment for certain federal credits.
Section 317.304 - Addition for unused qualified business credits.
Section 317.305 [1957 c.74 §2; repealed by 1983 c.162 §57]
Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction.
Section 317.309 - Interest and dividends received from obligations of state or political subdivision.
Section 317.310 - Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting.
Section 317.311 - Application of section 243 of Tax Reform Act of 1986.
Section 317.312 - Federal depreciation expenses of certain health care service contractors.
Section 317.314 - Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income.
Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals.
Section 317.320 [1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57]
Section 317.322 - Addition of long term care insurance premiums if credit is claimed.
Section 317.325 [1973 c.115 §5; repealed by 1983 c.162 §57]
Section 317.326 [1983 c.162 §21; repealed by 2001 c.509 §19]
Section 317.327 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules.
Section 317.328
Section 317.329 - Basis for stock acquisition.
Section 317.330 [1973 c.753 §5; repealed by 1979 c.414 §7]
Section 317.333 [1983 c.162 §22; repealed by 1987 c.293 §70]
Section 317.335 [1973 c.753 §6; repealed by 1979 c.414 §7]
Section 317.339 [1983 c.162 §23; repealed by 1984 c.1 §18]
Section 317.342 [1985 c.802 §49; repealed by 1997 c.839 §69]
Section 317.344 - Net operating loss carryback and carryover.
Section 317.349 - Transaction treated as lease purchase under federal law.
Section 317.350 [1959 c.631 §§4,5; repealed by 1983 c.162 §57]
Section 317.351 - ORS 317.349 not applicable to finance leases.
Section 317.355 [Repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]
Section 317.356 - Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis.
Section 317.360 [Repealed by 1975 c.760 §3]
Section 317.362 - Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
Section 317.363 - Expenses of marijuana-related trade or business.
Section 317.365 [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of 316.550 and 317.365)]
Section 317.368 [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10]
Section 317.370 [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
Section 317.374 - Depletion.
Section 317.375 [Repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375)]
Section 317.377
Section 317.379 - Exemption of income from exercise of Indian fishing rights.
Section 317.380 [Repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
Section 317.381 [Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
Section 317.383 [1991 c.863 §35; repealed by 2009 c.33 §26]
Section 317.386 - Energy conservation payments exempt.
Section 317.388 - Claim of right income repayment adjustment when credit is claimed.
Section 317.390 [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3) derived from 1959 c.156 §3; repealed by 1969 c.166 §8]
Section 317.391 - Small city business development exemption.
Section 317.392 [Formerly 317.098; repealed by 1993 c.475 §3]
Section 317.394 - Qualifying film production labor rebates.
Section 317.395
Section 317.398 - Qualified production activities income.
Section 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
Section 317.405 [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
Section 317.410 [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
Section 317.415 [Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
Section 317.420 [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
Section 317.425 [Repealed by 1957 c.632 §1 (314.425 enacted in lieu of 316.625 and 317.425)]
Section 317.430 [Repealed by 1957 c.632 §1 (314.430 enacted in lieu of 316.630 and 317.430)]
Section 317.435 [Repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435)]
Section 317.440 [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
Section 317.445 [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
Section 317.450 [Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969 c.166 §8]
Section 317.455 [Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
Section 317.460 [Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
Section 317.465 [Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465)]
Section 317.470 [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
Section 317.475 [Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475)]
Section 317.476 - Net losses of prior years.
Section 317.478 - Pre-change and built-in losses.
Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain.
Section 317.480 [Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
Section 317.485 - Loss carryforward after reorganization; construction.
Section 317.488 - Qualified donations and sales to educational institutions.
Section 317.491 - Contribution to charitable organization subject to disqualification order.

RETURNS AND PAYMENT OF TAX

Section 317.504 - Date return considered filed or advance payment considered made.
Section 317.505 [Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]
Section 317.510 - Requiring additional reports and information.
Section 317.514 [1983 c.162 §37; repealed by 1984 c.1 §18]
Section 317.515
Section 317.520 [Repealed by 1957 c.632 §1 (314.820 enacted in lieu of 316.725 and 317.520)]
Section 317.525 [Repealed by 1957 c.632 §1 (314.825 enacted in lieu of 316.730 and 317.525)]
Section 317.530 [Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530)]
Section 317.535 [Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
Section 317.540 [Repealed by 1957 c.632 §1 (314.840 enacted in lieu of 316.745 and 317.540)]
Section 317.545 [Repealed by 1957 c.632 §1 (314.845 enacted in lieu of 316.750 and 317.545)]
Section 317.550 [Repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550)]
Section 317.590
Section 317.605
Section 317.610
Section 317.615

INSURERS

UNITARY TAX

Section 317.705 - Definitions.
Section 317.710 - Corporation tax return requirements; application to insurers; rules.
Section 317.713 - Group losses as offset to income of subsidiary paying preferred dividends.
Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return.
Section 317.716 [2015 c.755 §2; repealed by 2018 c.101 §35]
Section 317.717 [2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35]
Section 317.720 - Computation of taxable income; excess loss accounts.
Section 317.725 - Adjustments to prevent double taxation or deduction; rules.
Section 317.845 [Formerly 317.515; repealed by 1985 c.761 §27]

DISPOSITION OF REVENUE

EXEMPT CORPORATIONS

Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations.
Section 317.930 - Exceptions and limitations.
Section 317.940 [1959 c.356 §5; repealed by 1983 c.162 §57]
Section 317.950 - Assessment of deficiency.
Section 317.990 [Repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]

PENALTIES

Section 317.991 - Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans.

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2019 Oregon Revised StatutesVolume : 08 - Revenue and TaxationChapter 317 - Corporation Excise Tax

2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317 - Corporation Excise Tax