2017 ORS
314.469¹
Treatment of moneys collected under ORS 314.406
Moneys collected under ORS 314.406 (Penalty for promotion of abusive tax shelter) shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502 (Distribution of revenue to General Fund). [2007 c.568 §13]
1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html (2017) (last accessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2017, Chapter 314, https://www.oregonlegislature.gov/bills_laws/ors/ano314.html (2017) (last accessed Mar. 30, 2018).
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.
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.