Or. Rev. Stat. § 317.386
Energy conservation payments exempt
Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective
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- Or. Rev. Stat. § 317.386, Energy conservation payments exempt, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496029
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Full text
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.