Oregon § 316.158 Effect upon ORS 316.157 of determination of invalidity; severability

Oregon Statutes

§ 316.158 — Effect upon ORS 316.157 of determination of invalidity; severability

Oregon § 316.158

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.158 (Effect upon ORS 316.157 of determination of invalidity; severability) 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. § 316.158 (2026).

Text

(1)It is the intent of the Legislative Assembly that no part of ORS 316.157 be the law if any part of ORS 316.157 is held to be invalid or unconstitutional. However, no amended return or payment of additional taxes shall be required for any year prior to the year in which any part of ORS 316.157 is held to be invalid or unconstitutional by a court of last resort.

(2)Except as provided in subsection (1) of this section, it is the intent of the Legislative Assembly that the provisions of this section and ORS 238.445, 316.087, 316.157, 316.680 and 316.695 be severable as provided in ORS 174.040.

Free access — add to your briefcase to read the full text and ask questions with AI

(1) It is the intent of the Legislative Assembly that no part of ORS 316.157 be the law if any part of ORS 316.157 is held to be invalid or unconstitutional. However, no amended return or payment of additional taxes shall be required for any year prior to the year in which any part of ORS 316.157 is held to be invalid or unconstitutional by a court of last resort.
(2) Except as provided in subsection (1) of this section, it is the intent of the Legislative Assembly that the provisions of this section and ORS 238.445, 316.087, 316.157, 316.680 and 316.695 be severable as provided in ORS 174.040.