{"data":{"id":"us-or/ors-305.605","jurisdiction":"us-or","citation":"ORS 305.605","heading":"Application of tax laws within federal areas in state.","body":"Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state.","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":"0b2909e183378c1bcb75e71235178b4be6008310cb71c00012438da5d6524ff2","source_id":"us-or","stale":false,"prev":"us-or/ors-305.591","next":"us-or/ors-305.610"},"notice":"GroundRules: Original legal text. Not legal advice."}