Oregon Revised Statutes Chapter 671 § 671.760 — Business income tax
Oregon Revised Statutes Chapter 671 ·
Oregon Code § 671.760·Enacted ·Last updated March 01, 2026
Statute Text
Business income tax.
(1) As used in this section, business license tax has the meaning given that
term in ORS 671.755.
(2) A city that
imposes a business license tax based on or measured by adjusted net income
earned by conducting business within the city is exempt from ORS 671.755. [2007
c.541 §48]
Plain English Explanation
This Oregon statute addresses Business income tax. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 671.760
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Business income tax. 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 § 671.760. Use this format in legal documents and court filings.
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