ORS
316.079¹
Credit for certain disabilities
A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed. [1973 c.120 §2]
1 Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors316.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 316, https://www.oregonlegislature.gov/bills_laws/ors/316ano.htm (2007) (last accessed Feb. 12, 2009).
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
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