Oregon Statutes

§ 305.605 — Application of tax laws within federal areas in state

Oregon § 305.605
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch.305

This text of Oregon § 305.605 (Application of tax laws within federal areas in state) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 305.605 (2026).

Text

Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state.

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Legislative History

Formerly 306.240

Nearby Sections

15
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Bluebook (online)
Oregon § 305.605, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.605.