[Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]
ORS 308.520
Applied in 4 court decisions — leading case Level 3 Communications LLC III v. Dept. of Rev. (2019)
Most recently applied in D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (April 2022)
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.