[Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
ORS 311.215
Applied in 2 court decisions — leading case Seneca Sustainable Energy, LLC v. Dep't of Revenue (2018)
Most recently applied in Dish Network Corp. v. Dep't of Revenue (January 2019)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.