Definition of "tax expenditure"
As used in ORS 291.201 (Definition of "tax expenditure") to 291.222 (Furnishing information and assistance to Governor-elect), "tax expenditure" means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007 c.217 §11]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.