ORS 317.092: Exemption of payments to tenant of manufactured dwelling park 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 §14]
This rule cites
- ORS 90.645 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html