GroundRules
ORS 320.302: Certain terms definable by rule.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 320 — Miscellaneous Taxes
The Department of Revenue may by rule define “dwelling unit,” “nonprofit facility,” “temporary human occupancy” and other terms for purposes of ORS 320.300 to 320.365.
Collected 2026-09-03T23:50:13Z. Source file · JSON