ORS 317.386: Energy conservation payments exempt.

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

Any amount received as a cash payment for energy conservation measures under ORS 456.594 to 456.599 and 469.631 to 469.687 is exempt from the tax imposed under this chapter. [Formerly 317.083; 1985 c.802 §28]

This rule cites

ORS 456.594 — resolved
456.599 — resolved
469.631 — resolved
469.687 — resolved

Cited by

ORS 469.685: Use of earlier energy audit.
ORS 469.687: Title for ORS 456.594 to 456.599 and 469.631 to 469.687.
ORS 469.720: Energy audit required; permission to inspect required; owner not to receive other incentives.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html