Tax on homeowners association income.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporation Excise Tax
  5. Tax on homeowners association income.

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(2) As used in this section, "homeowners association" has the meaning given that term in section 528(c) of the Internal Revenue Code. [1977 c.597 §3; 1983 c.162 §6; 1999 c.21 §44; 1999 c.90 §22a]


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