[Formerly 306.090; repealed by 1983 c.605 §6]
ORS 305.090
Applied in 4 court decisions — leading case Gray v. Dept. of Rev. (2018)
Most recently applied in D. E. Shaw Renewable Investments v. Dept. of Rev. (October 2023)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.