Application to short tax years and tax years beginning on other than January 1.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal Income Tax
  5. Application to short tax years and tax years beginning on other than January 1.

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(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. [1980 c.7 §§14,15; 1985 c.603 §9]


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