2007 ORS 317.092¹
Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement

Amounts received by a taxpayer under ORS 90.645 (Closure of manufactured dwelling park) (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §14]

Note: Section 1, chapter 4, Oregon Laws 2007, provides:

Sec. 1. (1) For a tax year that begins on or after January 1, 2007, and before January 1, 2008, a taxpayer that is a C corporation as defined in ORS 314.730 ("C corporation" and "S corporation" defined for this chapter and ORS chapters 316, 317 and 318) and that has Oregon sales for the tax year of less than $5 million shall be allowed a credit against taxes that would otherwise be due under ORS chapter 317 or 318 equal to 67 percent of those taxes.

(2) As used in this section, "Oregon sales" means:

(a) If the taxpayer apportions business income under ORS 314.650 (Business income apportionment) to 314.665 (Determination of sales factor) for Oregon income tax purposes, the total sales of the taxpayer in this state during the tax year, as determined for purposes of ORS 314.665 (Determination of sales factor);

(b) If the taxpayer does not apportion business income for Oregon income tax purposes, the total sales in this state during the tax year that the taxpayer would have had, as determined for purposes of ORS 314.665 (Determination of sales factor), if the taxpayer were required to apportion business income for Oregon income tax purposes; or

(c) If the taxpayer apportions business income using a method different from that prescribed by ORS 314.650 (Business income apportionment) to 314.665 (Determination of sales factor), Oregon sales as defined by the Department of Revenue by rule. [2007 c.4 §1]

Chapter 317

Notes of Decisions

Congress is empowered by Commerce Clause, U.S. Const. Art. I, Sec­tion VIII, to place three year moratorium on "doing business" taxes imposed by states on federally insured savings and loan associa­tions which do not have their principal place of business in taxing state. Pac. First Fed. Savings & Loan v. Dept. of Rev., 293 Or 138, 645 P2d 27 (1982)

For purposes of claim preclusion, all issues re­gard­ing taxpayer's corporate excise tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

1 Legislative Counsel Committee, CHAPTER 317—Corporation Excise Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­317.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 317, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­317ano.­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.