(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon. [2015 c.548 ยง3]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 289 - Oregon Facilities Financing
Section 289.005 - Definitions for ORS chapter 289.
Section 289.010 - Findings; purpose.
Section 289.100 - Oregon Facilities Authority; members; qualifications; term.
Section 289.110 - Duties and powers with respect to projects.
Section 289.125 - Rules; fees.
Section 289.220 - Covenants regarding bond issuance.
Section 289.225 - Sources of bond repayment restricted; recitations in bonds.
Section 289.230 - Actions by bondholders to enforce rights.
Section 289.240 - Report of bonding activities; rules.
Section 289.250 - Limitation on income tax exemption for interest on revenue bonds.