{"data":{"id":"us-or/ors-305.540","jurisdiction":"us-or","citation":"ORS 305.540","heading":"[1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]","body":"[1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]","path":["08 - Revenue and Taxation","29.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":"e8ab5998e5455179faf392dfae892b4e572329fb7b113321fd402e668a28af72","source_id":"us-or","stale":false,"prev":"us-or/ors-305.535","next":"us-or/ors-305.543"},"notice":"GroundRules: Original legal text. Not legal advice."}