[1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
ORS 306.116
Applied in 3 court decisions — leading case D. E. Shaw Renewable Investments v. Dept. of Rev. (2023)
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.