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Oregon · Through 2025 Edition

ORS 320.189: Payment of taxes.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 320 — Miscellaneous Taxes

Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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