ORS 316.795: Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Amounts received by a taxpayer under ORS 90.645 (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §12] (First-time Home Buyer Savings Accounts)

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html