STATE FINANCIAL

ORS 291.201
“Tax expenditure” defined for ORS 291.201 to 291.222


As used in ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) to 291.222 (Furnishing information and assistance to Governor-elect), “tax expenditure” means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007 c.217 §11]

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Last accessed
Jun. 26, 2021