ORS 320.189: Payment of taxes.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- 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