Oregon Statutes 289.250 – Limitation on income tax exemption for interest on revenue bonds
Current as of: 2023 | Check for updates
|
Other versions
(1) As used in this section, ‘within the State of Oregon’ has the meaning given the term ‘within this state’ in ORS § 289.005.
Terms Used In Oregon Statutes 289.250
- Authority: means the Oregon Facilities Authority created by this chapter. See Oregon Statutes 289.005
- revenue bonds: means revenue bonds, as defined in ORS § 286A. See Oregon Statutes 289.005
(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS Chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon. [2015 c.548 § 3]