{"data":{"id":"us-or/ors-305.500","jurisdiction":"us-or","citation":"ORS 305.500","heading":"[1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995]","body":"[1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 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":"66a3514218eb317c41bbce61ed1fd83c71b7a0acc58ed78742a83537c67e9696","source_id":"us-or","stale":false,"prev":"us-or/ors-305.498","next":"us-or/ors-305.501"},"notice":"GroundRules: Original legal text. Not legal advice."}