{"data":{"id":"us-or/ors-305.900","jurisdiction":"us-or","citation":"ORS 305.900","heading":"Short title.","body":"ORS 305.860 to 305.900 shall be known and cited as “The Taxpayer Bill of Rights.” [1989 c.625 §66]\nPENALTIES","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":"ddfd9a6d0a80029de8c261efa14724bc313ef95d940973b949e9f54e737b18a6","source_id":"us-or","stale":false,"prev":"us-or/ors-305.895","next":"us-or/ors-305.990"},"notice":"GroundRules: Original legal text. Not legal advice."}