[1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]
ORS 305.510
Applied in 1 court decision — leading case 24 Or. Tax 454 - Tesoro Logistics Northwest Pipeline LLC II v. Dept. of Rev. (2021)
Most recently applied in 24 Or. Tax 454 - Tesoro Logistics Northwest Pipeline LLC II v. Dept. of Rev. (May 2021)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.