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Or. Rev. Stat. § 317.379

Exemption of income from exercise of Indian fishing rights

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.379, Exemption of income from exercise of Indian fishing rights, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496025
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Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income.