Oregon Statutes 318.010 – Short title; Department of Revenue to administer chapter
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This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department of Revenue. [1955 c.334 § 1]
Terms Used In Oregon Statutes 318.010
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.