2017 ORS 291.201¹
“Tax expenditure” defined for ORS 291.201 to 291.222

As used in ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) to 291.222 (Furnishing information and assistance to Governor-elect), “tax expenditure” means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007 c.217 §11]

1 Legislative Counsel Committee, CHAPTER 291—State Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors291.­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.