Oregon Revised Statutes Chapter 317 § 317.635 — Domestic international sales corporation; exemption from minimum tax
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.635·Enacted ·Last updated March 01, 2026
Statute Text
Domestic international sales corporation; exemption from minimum tax.
(1) Except as provided in ORS
317.283, a domestic international sales corporation, commonly referred to as DISC,
as defined in section 992 of the Internal Revenue Code, shall be taxed in the
manner provided for other corporations under this chapter and without regard to
sections 991 to 996 of the Internal Revenue Code.
(2) An interest
charge DISC formed on or before January 1, 2014, is exempt from the tax imposed
under ORS 317.090. [1983 c.162 §39; 1985 c.802 §22b; 2013 s.s. c.5 §6]
Plain English Explanation
This Oregon statute addresses Domestic international sales corporation; exemption from minimum tax. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.635
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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