As used in ORS § 291.201 to 291.222, ‘tax expenditure’ means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 § 63; 2005 c.837 § 9; 2007 c.217 § 11]

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.