Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income. [1957 c.632 §2; 1961 c.176 §3; 1965 c.152 §25; 1971 c.215 §9; 1977 c.870 §40; 1987 c.293 §51; 1989 c.625 §26; 1995 c.79 §153; 1995 c.556 §21]
Note: Chapter 99, Oregon Laws 2007, is the subject of a referendum petition that may be filed with the Secretary of State not later than September 26, 2007. If the referendum petition is filed with the required number of signatures of electors, chapter 99, Oregon Laws 2007, will be submitted to the people for their approval or rejection at the regular general election held on November 4, 2008. If approved by the people at the general election, chapter 99, Oregon Laws 2007, takes effect December 4, 2008. If the referendum petition is not filed with the Secretary of State or does not contain the required number of signatures of electors, chapter 99, Oregon Laws 2007, takes effect January 1, 2008. Sections 10 and 11, chapter 99, Oregon Laws 2007, provide:
Sec. 10. Section 11 of this 2007 Act is added to and made a part of ORS chapter 314. [2007 c.99 §10]
Sec. 11. This chapter applies to partners in a domestic partnership, as defined in section 3 of this 2007 Act [note under 106.990], and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law. [2007 c.99 §11]
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