DENECKE, Justice.
In 1969 the legislature made the state personal income tax law identical to the federal law as far as the measurement of taxable income. ORS 316.007, 316.012. The 1971 special session of the legislature changed this and provided that federal income tax laws becoming operative after 1971 would not apply to the Oregon income tax. Oregon Laws 1971, Special Session, ch. 4.
A petition was filed with the Secretary of State demanding that the 1971...
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