Oregon Statutes

§ 317.379 — Exemption of income from exercise of Indian fishing rights

Oregon § 317.379
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 317Corporation Excise Tax

This text of Oregon § 317.379 (Exemption of income from exercise of Indian fishing rights) 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. § 317.379 (2026).

Text

Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income.

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Legislative History

1989 c.625 §18

Nearby Sections

15
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Bluebook (online)
Oregon § 317.379, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.379.