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Code · Oregon · ORS Chapter 305 · Intergovernmental Tax Relations

305.605 Application of tax laws within federal areas in state

80 words·~1 min read·/or/ors-chapter-305/intergovernmental-tax-relations/305-605·

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305.605 Application of tax laws within federal areas in state. Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state. [Formerly 306.240]
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