Oregon § 316.589 Application to short tax years and tax years beginning on other than January 1

Oregon Statutes

§ 316.589 — Application to short tax years and tax years beginning on other than January 1

Oregon § 316.589

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.589 (Application to short tax years and tax years beginning on other than January 1) 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. § 316.589 (2026).

Text

(1)The application of ORS 316.557 to 316.589 to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue.

(2)In the application of ORS 316.557 to 316.589 to a taxable year beginning on any date other than January 1 there shall be substituted, for the months specified in ORS 316.557 to 316.589, the months which correspond thereto.

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