Oregon Code § 291.201·Enacted ·Last updated March 01, 2026
Statute Text
Tax
expenditure defined for ORS 291.201 to 291.222.
As used in ORS 291.201 to 291.222,
tax expenditure means any law of the federal government or this state that
exempts, in whole or in part, certain persons, income, goods, services or
property from the impact of established taxes, including but not limited to tax
deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals,
preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007
c.217 §11]
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 291.201
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
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