{"data":{"id":"us-or/ors-305.815","jurisdiction":"us-or","citation":"ORS 305.815","heading":"False return, statement or document prohibited.","body":"No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter.","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":"33d5e2390c82387cab0a1e1a0063c3ee63fc8038ee7f4c5abfee157466faad7c","source_id":"us-or","stale":false,"prev":"us-or/ors-305.810","next":"us-or/ors-305.820"},"notice":"GroundRules: Original legal text. Not legal advice."}