2017 ORS 289.250¹
Limitation on income tax exemption for interest on revenue bonds

(1) As used in this section, “within the State of Oregon” has the meaning given the term “within this state” in ORS 289.005 (Definitions for ORS chapter 289).

(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon. [2015 c.548 §3]

CHAPTER 290 [Reserved for expansion]

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1 Legislative Counsel Committee, CHAPTER 289—Oregon Facilities Financing, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors289.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more 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.