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ORS 305.645

2007 c.864 §6

If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.