Chapter 473

 

      473.030

 

LAW REVIEW CITATIONS: 4 EL 196 (1974); 73 OLR 711 (1994)

 

      473.050

 

LAW REVIEW CITATIONS: 73 OLR 711 (1994)

 

      473.190

 

NOTES OF DECISIONS

 

      This section did not preempt county taxation of income from sale of beer, where tax involved was income tax imposed generally on all persons doing business within county. Portland Distributing Co. v. Department of Rev., 307 Or 94, 763 P2d 1189 (1988)