{"data":{"id":"us-or/ors-314.080","jurisdiction":"us-or","citation":"ORS 314.080","heading":"Venue on failure to comply with law.","body":"The failure to do any act required by or under any law imposing taxes upon or measured by net income shall be deemed an act committed in part at the office of the Department of Revenue in Oregon.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"021f7e0a051cbaf7d60170e59a80e6514aebeaebec412fda3ba08abfe80c033c","source_id":"us-or","stale":false,"prev":"us-or/ors-314.078","next":"us-or/ors-314.085"},"notice":"GroundRules: Original legal text. Not legal advice."}