2011 ORS § 317.005¹

Short title

This chapter may be cited as the Corporation Excise Tax Law. [Amended by 2005 c.94 §83]

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Chapter 317

Notes of Decisions

Congress is empowered by Commerce Clause, U.S. Const. Art. I, Section VIII, to place three year moratorium on doing business taxes imposed by states on federally insured savings and loan associations which do not have their principal place of business in taxing state. Pac. First Fed. Savings & Loan v. Dept. of Rev., 293 Or 138, 645 P2d 27 (1982)

For purposes of claim preclusion, all issues regarding taxpayers corporate excise tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

2011 ORS § 317.005¹ Short title

2011 ORS § 317.005¹

Short title