{"data":{"id":"us-or/ors-305.810","jurisdiction":"us-or","citation":"ORS 305.810","heading":"Verification of return, statement or document filed under tax laws.","body":"Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:\n      (1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or\n      (2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing.","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":"d0eb300c253f1de720e861abc1250b84b5b30ce24313b0f3c6b1206091e88f0c","source_id":"us-or","stale":false,"prev":"us-or/ors-305.806","next":"us-or/ors-305.815"},"notice":"GroundRules: Original legal text. Not legal advice."}