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Or. Rev. Stat. § 314.021

Application of chapter

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.021, Application of chapter, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494767
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Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.