{"data":{"id":"us-or/ors-305.510","jurisdiction":"us-or","citation":"ORS 305.510","heading":"[1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]","body":"[1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 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":"1b0bfa7b1f964b6c7db27c883fb9e293fb594df326d61032814dc15ee6f81539","source_id":"us-or","stale":false,"prev":"us-or/ors-305.505","next":"us-or/ors-305.514"},"notice":"GroundRules: Original legal text. Not legal advice."}