{"data":{"id":"us-or/ors-305.824","jurisdiction":"us-or","citation":"ORS 305.824","heading":"[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]","body":"[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]","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":"7a0c49ba7dda6e378272f0332870bf6ec37602834d86f4ad08a30eb866b32ee3","source_id":"us-or","stale":false,"prev":"us-or/ors-305.823","next":"us-or/ors-305.830"},"notice":"GroundRules: Original legal text. Not legal advice."}