[1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1; 1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176; 1999 c.21 §18; repealed by 1999 c.314 §94]
ORS 308.370
Applied in 2 court decisions — leading case 21 Or. Tax 506 - Wehde v. Dept. of Rev. (2014)
Most recently applied in Boardman Acquisition, LLC v. Department of Revenue (May 2017)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.