Oregon Statutes > Chapter 314 > General Provisions > Provisions relating to effective and applicable dates of amendments to Internal Revenue Code are compiled as notes following ORS 314.063
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Oregon Statutes > Chapter 314 > General Provisions > Provisions relating to effective and applicable dates of amendments to Internal Revenue Code are compiled as notes following ORS 314.063
- Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100