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Label:
City code section
(Added by Ordinance 192185, effective June 26, 2026.)
- A. The Division will construe the Arts Education and Access Income Tax Law, when applicable, in conformity with the laws and regulations of the State of Oregon imposing taxes on or measured by net income as those laws existed for that tax year.
- B. Any interpretation under Subsection A. may not conflict with any provision of this Chapter.
- C. The Division has the authority by written policy to connect to or disconnect from any legislative enactment regarding income or excise taxation or the definition of income.