Amounts paid to an eligible individual (persons of Japanese ancestry and Aleut civilian residents of the Pribilof Islands and the Aleutian Islands) under section 1989b-4, Title I, or 1989c-5, Title II, of the Civil Liberties Act of 1988 (P.L. 100-383) shall be treated for purposes of this chapter as damages for human suffering and shall be exempt from the taxes imposed under this chapter. [1989 c.625 § 4]

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Terms Used In Oregon Statutes 316.787

  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022

 

[Formerly 316.051; repealed by 1987 c.293 § 70]

 

[1991 c.177 § 2; repealed by 2013 c.194 § 4]

 

[1953 c.304 § 116; 1957 c.528 § 3; repealed by 1969 c.493 § 99]

 

[2005 c.519 § 12; 2007 c.605 § 1; repealed by 2013 c.194 § 4]