Oregon Statutes 316.795 – Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
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Amounts received by a taxpayer under ORS § 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 § 12]
Terms Used In Oregon Statutes 316.795
- Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
(First-time Home Buyer Savings Accounts)