Oregon Statutes 305.605 – Application of tax laws within federal areas in state
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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]
Terms Used In Oregon Statutes 305.605
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Statute: A law passed by a legislature.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100