ORS 318.010: Short title; Department of Revenue to administer chapter.

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

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]

Administrative rules citing this section

OAR 150-318-0020: Effective Date of Act — implements

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors318.html