2015 ORS § 465.280¹

Rules
  • insuring tax deductibility of interest on bonds

In accordance with the applicable provisions of ORS chapter 183, the Environmental Quality Commission may adopt rules necessary to carry out the provisions of ORS 465.381 (Hazardous Substance Remedial Action Fund), 468.220 (Department to administer fund), 468.230 (Pollution Control Sinking Fund) and 465.265 (Person defined for ORS 465.265 to 465.310) to 465.310 (Accounting procedure for financial assistance moneys) and to insure that interest on bonds issued under ORS 468.195 (Issuance of bonds authorized) to be used for removal or remedial action of hazardous substances is not includable in gross income under the United States Internal Revenue Code. [1989 c.833 §105]


1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors465.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.