Oregon Statutes 317.092 – Exemption of payments to tenant of manufactured dwelling park 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 § 14]
[1955 c.592 3,6; repealed by 1965 c.479 § 1 (317.096 enacted in lieu of 317.095)]
[1965 c.479 § 2 (enacted in lieu of 317.095); repealed by 1983 c.162 § 57]
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