Note: Sections 9 and 10, chapter 826, Oregon Laws 2005, provide:
Sec. 9. Amounts received as a result of the sale of a manufactured dwelling park are exempt from the tax imposed by this chapter [ORS chapter 317]:
(1) If the sale is made to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in ORS 90.844.
(2) If the manufactured dwelling park has been destroyed by a natural disaster, as defined in section 2, chapter 260, Oregon Laws 2021 [197.488], and the sale is made to a nonprofit corporation or housing authority that will redevelop the site as a manufactured dwelling park. [2005 c.826 §9; 2014 c.89 §17; 2015 c.217 §10; 2021 c.528 §23]
Sec. 10. (1) Section 9, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026.
(2) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 10, chapter 217, Oregon Laws 2015, apply to tax years beginning on or after January 1, 2015, and before January 1, 2026.
(3) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 23 of this 2021 Act [section 23, chapter 528, Oregon Laws 2021] apply to tax years beginning on or after January 1, 2021, and before January 1, 2026. [2005 c.826 §10; 2007 c.906 §22; 2013 c.750 §37; 2015 c.217 §15(1); 2019 c.579 §22(1); 2021 c.528 §24]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317 - Corporation Excise Tax
Section 317.010 - Definitions.
Section 317.018 - Statement of purpose.
Section 317.038 - Computation of Oregon taxable history.
Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements.
Section 317.067 - Tax on homeowners association income.
Section 317.080 - Exempt corporations.
Section 317.090 - Minimum tax.
Section 317.097 - Lending institution loans for housing; rules.
Section 317.111 - Weatherization loan interest; commercial lending institutions.
Section 317.122 - Insurers; amounts paid for certain taxes and assessments.
Section 317.124 - Long term enterprise zone facilities.
Section 317.127 - Long Term Enterprise Zone Fund.
Section 317.131 - Distribution of funds to local governments.
Section 317.147 - Agriculture workforce housing loans; credit transfers; rules.
Section 317.152 - Qualified research activities credit.
Section 317.154 - Alternative qualified research activities credit.
Section 317.267 - Dividends received by corporation from certain other corporations.
Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.
Section 317.301 - Deferral of deduction for certain amounts deductible under federal law.
Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals.
Section 317.322 - Addition of long term care insurance premiums if credit is claimed.
Section 317.329 - Basis for stock acquisition.
Section 317.363 - Expenses of marijuana-related trade or business.
Section 317.391 - Small city business development exemption.
Section 317.476 - Net losses of prior years.
Section 317.478 - Pre-change and built-in losses.
Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain.
Section 317.488 - Qualified donations and sales to educational institutions.
Section 317.491 - Contribution to charitable organization subject to disqualification order.
Section 317.625 - Income from sources without the United States.
Section 317.635 - Domestic international sales corporation; exemption from minimum tax.
Section 317.705 - Definitions.
Section 317.710 - Corporation tax return requirements; application to insurers; rules.
Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return.
Section 317.720 - Computation of taxable income; excess loss accounts.
Section 317.725 - Adjustments to prevent double taxation or deduction; rules.
Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate.
Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations.