ORS 318.106¹
ORS 317.151 as part of chapter

ORS 317.151 (Contributions of computers or scientific equipment for research to educational organizations), during its existence and as it may be amended, is incorporated into this chapter and made a part hereof. [1985 c.695 §4]

Chapter 318

Notes of Decisions

Providing services to customers after the sale is more than merely "soliciting orders," and as a result, plaintiff was subject to Oregon's corpora­tion income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff'd, 266 Or 309, 511 P2d 837 (1973)

Congress could impose a brief moratorium on collec­tion of taxes from "insured depositories" to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)

1 Legislative Counsel Committee, CHAPTER 318—Corporation Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors318.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 318, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­318ano.­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