Or. Rev. Stat. § 286A.605 – Definitions for ORS 286A.605 to 286A.625

As used in ORS 286A.605 to 286A.625:

(1) “Issuer” means an entity that may issue private activity bonds that are qualified bonds on which the interest is exempt from federal taxation.
(2) “Private activity bonds” has the meaning given in section 141 of the Internal Revenue Code.

[Formerly 286.605]