Oregon § 317.635 Domestic international sales corporation; exemption from minimum tax

Oregon Statutes

§ 317.635 — Domestic international sales corporation; exemption from minimum tax

Oregon § 317.635

Vol.8

Title 29Revenue and Taxation

Ch. 317Corporation Excise Tax

This text of Oregon § 317.635 (Domestic international sales corporation; exemption from minimum tax) 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. § 317.635 (2026).

Text

(1)Except as provided in ORS 317.283, a domestic international sales corporation, commonly referred to as “DISC,” as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code.

(2)An interest charge DISC formed on or before January 1, 2014, is exempt from the tax imposed under ORS 317.090.

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(1) Except as provided in ORS 317.283, a domestic international sales corporation, commonly referred to as “DISC,” as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code.
(2) An interest charge DISC formed on or before January 1, 2014, is exempt from the tax imposed under ORS 317.090.