[1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]
ORS 308.372
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.