Oregon Statutes
§ 317.067 — Tax on homeowners association income
Oregon § 317.067
This text of Oregon § 317.067 (Tax on homeowners association income) 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. § 317.067 (2026).
Text
(1)A tax is hereby imposed for each taxable year on the homeowners association taxable income of every homeowners association at the rate provided in ORS 317.061 and as though the homeowners association were a corporation.
(2)As used in this section, “homeowners association” has the meaning given that term in section 528(c) of the Internal Revenue Code.
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Related
§ 317.061
Oregon § 317.061
Legislative History
1977 c.597 §3; 1983 c.162 §6; 1999 c.21 §44; 1999 c.90 §22a
Nearby Sections
15
§ 317.005
Short title§ 317.010
Definitions§ 317.015
§ 317.015§ 317.016
§ 317.016§ 317.017
§ 317.017§ 317.018
Statement of purpose§ 317.020
§ 317.020§ 317.021
§ 317.021§ 317.022
§ 317.022§ 317.030
Effect of chapterCite This Page — Counsel Stack
Bluebook (online)
Oregon § 317.067, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.067.