Domestic international sales corporation; exemption from minimum tax.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporation Excise Tax
  5. Domestic international sales corporation; exemption from minimum tax.

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(2) An interest charge DISC formed on or before January 1, 2014, is exempt from the tax imposed under ORS 317.090. [1983 c.162 §39; 1985 c.802 §22b; 2013 s.s. c.5 §6]


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