{"data":{"id":"us-or/ors-305.495","jurisdiction":"us-or","citation":"ORS 305.495","heading":"[1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]","body":"[1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]","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":"0fd01e239a68f33b3ced6e7641f7c6896f0054a364de1a5934aa9260b339ec33","source_id":"us-or","stale":false,"prev":"us-or/ors-305.494","next":"us-or/ors-305.498"},"notice":"GroundRules: Original legal text. Not legal advice."}