{"data":{"id":"us-or/ors-305.085","jurisdiction":"us-or","citation":"ORS 305.085","heading":"[1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017]","body":"[1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"574142cd92bbba528e58bdd532fdb488ed5a03c935f5d5bbd22d962215343fde","source_id":"us-or","stale":false,"prev":"us-or/ors-305.084","next":"us-or/ors-305.086"},"notice":"GroundRules: Original legal text. Not legal advice."}