{"data":{"id":"us-or/ors-305.865","jurisdiction":"us-or","citation":"ORS 305.865","heading":"Taxpayer rights.","body":"Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895.","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":"5e2fa1f523cc9ef078ccc7f7504b9008bf14faece25a5f1e2eefc0aa95065df4","source_id":"us-or","stale":false,"prev":"us-or/ors-305.860","next":"us-or/ors-305.870"},"notice":"GroundRules: Original legal text. Not legal advice."}