{"data":{"id":"us-or/ors-305.514","jurisdiction":"us-or","citation":"ORS 305.514","heading":"[1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]","body":"[1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]","path":["08 - Revenue and Taxation","29.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":"1d062d76a153fc769aed3fffaa17372187226b424db7f8902752fb13b14a286e","source_id":"us-or","stale":false,"prev":"us-or/ors-305.510","next":"us-or/ors-305.515"},"notice":"GroundRules: Original legal text. Not legal advice."}