Limitation on income tax exemption for interest on revenue bonds.

  1. Law
  2. Oregon Revised Statutes
  3. Public Facilities and Finance
  4. Oregon Facilities Financing
  5. Limitation on income tax exemption for interest on revenue bonds.

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(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon. [2015 c.548 §3]


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