[1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4]
ORS 305.655
Applied in 4 court decisions — leading case Health Net, Inc. v. Dep't of Revenue (2018)
Most recently applied in 24 Or. Tax 250 - Comcast Corp. II v. Dept. of Rev. (TC 5265) (November 2020)
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.