Oregon Statutes
§ 315.591 — Definitions
Oregon § 315.591
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 315Personal and Corporate Income or Excise Tax Credits
This text of Oregon § 315.591 (Definitions) 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. § 315.591 (2026).
Text
As used in ORS 315.591 to 315.603:
(1)“Infrastructure” includes tracks, switches, sidings, roadbeds, railroad bridges and industrial leads owned or leased by a short line railroad.
(2)“Short line railroad” means a class II or class III railroad as defined in 49 C.F.R. 1201.
(3)“Short line railroad rehabilitation project” means a project that involves the maintenance, reconstruction or replacement of infrastructure.
(4)“Short line railroad rehabilitation project costs” means costs that are directly related to the work necessary to maintain, reconstruct or replace infrastructure.
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Legislative History
2019 c.579 §7; 2021 c.630 §44; 2023 c.545 §1
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 315.591, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/315.591.