2011 ORS § 317.061¹
Tax rate

The rate of the tax imposed by and computed under this chapter is:

(1) Six and six-tenths percent of the first $250,000 of taxable income, or fraction thereof; and

(2) Seven and six-tenths percent of any amount of taxable income in excess of $250,000. [1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; 2009 c.745 §§5,7]

Note: The amendments to 317.061 (Tax rate) by section 9, chapter 745, Oregon Laws 2009, apply to tax years beginning on or after January 1, 2013. See section 10, chapter 745, Oregon Laws 2009. The text that applies to tax years beginning on or after January 1, 2013, is set forth for the users convenience.

317.061 (Tax rate). The rate of the tax imposed by and computed under this chapter is:

(1) Six and six-tenths percent of the first $10 million of taxable income, or fraction thereof; and

(2) Seven and six-tenths percent of any amount of taxable income in excess of $10 million.