Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.379 - Exemption of income from exercise of Indian fishing rights.

Income derived from the exercise of rights of any Indian tribe to fish secured by treaty, Executive order or Act of Congress is exempt from the tax imposed by this chapter if section 7873 of the Internal Revenue Code does not permit a like federal tax to be imposed on such income. [1989 c.625 §18]

Section:  Previous  317.362  317.365  317.368  317.370  317.374  317.375  317.377  317.379  317.380  317.381  317.383  317.386  317.388  317.390  317.391  Next

Last modified: August 7, 2008