{"data":{"id":"us-or/ors-305.749","jurisdiction":"us-or","citation":"ORS 305.749","heading":"[Formerly 305.835; 1993 c.797 §29; 1995 c.79 §116; 2005 c.94 §25; 2005 c.836 §13; 2007 c.822 §13; repealed by 2007 c.822 §24]","body":"[Formerly 305.835; 1993 c.797 §29; 1995 c.79 §116; 2005 c.94 §25; 2005 c.836 §13; 2007 c.822 §13; repealed by 2007 c.822 §24]","path":["08 - Revenue and Taxation","29.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":"9239fa094ab1e6c0c634229e1b9171acc4b5c8e79ec4aa81cd5f2a4cd6794379","source_id":"us-or","stale":false,"prev":"us-or/ors-305.747","next":"us-or/ors-305.751"},"notice":"GroundRules: Original legal text. Not legal advice."}