ORS 291.201: “Tax expenditure” defined for ORS 291.201 to 291.222.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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]
This rule cites
- ORS 291.201 — resolved
- 291.222 — resolved
Cited by
- ORS 137.654: Oregon Criminal Justice Commission; membership; terms; meetings.
- ORS 144.600: Interstate Compact for Adult Offender Supervision.
- ORS 173.025: Preparation of fiscal impact and revenue impact statements for legislation affecting state or local governments; tax expenditure provisions.
- ORS 199.432: Status of commission as state agency; application of certain laws.
- ORS 284.885: Duties, functions and powers; rules; recommendations to Legislative Assembly; annual report.
- ORS 291.002: Definitions.
- ORS 291.003: Federal laws and rules govern use of federal funds; exceptions.
- ORS 291.050: Definitions for ORS 291.050 to 291.060.
- ORS 291.190: Short title.
- ORS 291.232: Declaration of policy.
- ORS 291.990: Penalties.
- ORS 314.840: Disclosure of information; persons to whom information may be furnished.
- ORS 315.037: Tax expenditures applicable for limited time.
- ORS 410.072: Determination of annual budget levels for type B area agencies; rules.
- ORS 417.030: The Interstate Compact for Juveniles.
- ORS 462.265: Commission subject to state budget procedures and laws governing supervision of expenditures.
- ORS 463.195: Commission subject to ORS 291.201 to 291.222, 291.232 to 291.260 and 291.990.
- ORS 496.138: Commission policies and programs; rules; public hearings; agency request budgets.
- ORS 526.665: Exemption from certain financial administration laws.
- ORS 571.438: Exemption from certain financial administration laws.
- ORS 576.311: Commission exempt from certain financial administration laws.
- ORS 577.340: Council exempt from certain financial administration laws.
- ORS 578.170: Commission exempt from certain financial administration laws.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors291.html