Section 291.214 - Governor to prepare recommendations regarding certain tax expenditures.

OR Rev Stat § 291.214 (2019) (N/A)
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(2) As used in this section:

(a) "Full sunset" means any provision that completely eliminates an existing tax expenditure on a specified date.

(b) "Partial sunset" means any provision that reduces the amount of an existing tax expenditure or that alters the eligibility requirements for the expenditure as of a specified date. [Amended by 1995 c.746 §67; 2016 c.117 §18]