2017 ORS 318.070¹
Disposition of revenue

The net revenue from the tax imposed by this chapter shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred. A working balance of unreceipted revenue from the tax imposed by this chapter may be retained by the Department of Revenue for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $50,000. [1955 c.334 §5]

Chapter 318

Notes of Decisions

Providing services to customers after the sale is more than merely “soliciting orders,” and as a result, plaintiff was subject to Oregon’s corpora­tion income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff’d, 266 Or 309, 511 P2d 837 (1973)

Congress could impose a brief moratorium on collec­tion of taxes from “insured depositories” to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)

1 Legislative Counsel Committee, CHAPTER 318—Corporation Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors318.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 318, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano318.­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.