Oregon Revised Statutes Chapter 316 § 316.589 — Application to short tax years and tax years beginning on other than January 1
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.589·Enacted ·Last updated March 01, 2026
Statute Text
Application to short tax years and tax years beginning on other than January 1.
(1) The application of ORS 316.557
to 316.589 to taxable years of less than 12 months shall be in accordance with
rules adopted by the Department of Revenue.
(2) In the
application of ORS 316.557 to 316.589 to a taxable year beginning on any date
other than January 1 there shall be substituted, for the months specified in
ORS 316.557 to 316.589, the months which correspond thereto. [1980 c.7 §§14,15;
1985 c.603 §9]
Plain English Explanation
This Oregon statute addresses Application to short tax years and tax years beginning on other than January 1. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.589
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Application to short tax years and tax years beginning on other than January 1. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.589. Use this format in legal documents and court filings.
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