2013 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 $1 million of taxable income, or fraction thereof; and

(2) Seven and six-tenths percent of any amount of taxable income in excess of $1 million. [1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; 2009 c.745 §§5,7,9; 2013 s.s.1 c.5 §1]

Note: Section 7 (1), chapter 5, Oregon Laws 2013 (first special session), provides:

Sec. 7. (1) Sections 4 [316.693 (Subtraction for medical expenses of elderly individuals)] and 6c [316.749 (Dividend from domestic international sales corporation)] of this 2013 special session Act and the amendments to ORS 316.085 (Personal exemption credit), 316.695 (Additional modifications of taxable income), 317.061 (Tax rate), 317.283 (Nonrecognition of transactions with related domestic international sales corporation) and 317.635 (Domestic international sales corporation) by sections 1, 2, 5, 6 and 6a of this 2013 special session Act apply to tax years beginning on or after January 1, 2013. [2013 s.s.1 c.5 §7(1)]