Treatment of moneys collected under ORS 314.406
Moneys collected under ORS 314.406 (Penalty for promotion of abusive tax shelter) shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502 (Distribution of revenue to General Fund). [2007 c.568 §13]
Note: See note under 314.307 (Definitions).
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. Currency Information