Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.469
Oregon Statutes

§ 314.469 — Treatment of moneys collected under ORS 314.406

Oregon § 314.469
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.469 (Treatment of moneys collected under ORS 314.406) 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. § 314.469 (2026).

Text

Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502.

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Related

Hillenga v. Dept. of Rev.
21 Or. Tax 396 (Oregon Tax Court, 2014)
15 case citations
Gorin v. Department of Revenue
(Oregon Tax Court, 2014)

Legislative History

2007 c.568 §13

Nearby Sections

15
§ 314.002
§ 314.002
§ 314.004
§ 314.004
§ 314.006
§ 314.006
§ 314.008
§ 314.008
§ 314.010
§ 314.010
§ 314.011
Definitions; conformance with federal income tax law
§ 314.012
§ 314.012
§ 314.013
§ 314.013
§ 314.014
§ 314.014
§ 314.015
Soccer referees considered independent contractors
§ 314.016
§ 314.016
§ 314.018
§ 314.018
§ 314.020
§ 314.020
§ 314.021
Application of chapter
§ 314.022
§ 314.022
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Bluebook (online)
Oregon § 314.469, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.469.