[1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]
ORS 308.229
Applied in 2 court decisions — leading case Gray v. Dept. of Rev. (2018)
Most recently applied in 24 Or. Tax 83 - Shevtsov v. Dept. of Rev. (March 2020)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.