{"data":{"id":"us-or/ors-305.231","jurisdiction":"us-or","citation":"ORS 305.231","heading":"[2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024 c.70 §72]","body":"[2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024 c.70 §72]","path":["08 - Revenue and Taxation","29.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":"8309faf61259ee1898eb35bd0f5ed4c760abe5948391622251dec0c6d8c8d313","source_id":"us-or","stale":false,"prev":"us-or/ors-305.230","next":"us-or/ors-305.239"},"notice":"GroundRules: Original legal text. Not legal advice."}