2017 ORS
316.795¹
Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
Amounts received by a taxpayer under ORS 90.645 (Closure of manufactured dwelling park) (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §12]
1 Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html (2017) (last accessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2017, Chapter 316, https://www.oregonlegislature.gov/bills_laws/ors/ano316.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.