Section 315.053 - Restriction on types of transferees.

OR Rev Stat § 315.053 (2019) (N/A)
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(1) A C corporation.

(2) An S corporation.

(3) A personal income taxpayer. [2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5]