2017 ORS 314.673¹
  • report to Legislative Assembly

(1) The Oregon Business Development Department may, after consultation with the Department of Revenue, adopt rules to implement ORS 314.668 (Definitions) to 314.673 (Rules), including rules that define terms consistently with ORS 314.668 (Definitions) to 314.673 (Rules). Rules adopted under this section apply only to qualifying investment contracts executed on or after the date the rule is adopted.

(2) On or before February 15 of each odd-numbered year, the Oregon Business Development Department shall report to the Legislative Assembly in the manner provided in ORS 192.245 (Form of report to legislature) regarding the progress of qualifying investment contracts executed under ORS 314.668 (Definitions) to 314.673 (Rules), including whether each taxpayer subject to a qualifying investment contract has complied with the employment requirement under ORS 314.668 (Definitions) (4). [2012 s.s. c.1 §6]

Chapter 314

Law Review Cita­tions

9 WLJ 249 (1973); 5 EL 516 (1975)

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.