{"data":{"id":"us-or/ors-320.040","jurisdiction":"us-or","citation":"ORS 320.040","heading":"[Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]","body":"[Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"f4d9cefa2060df0b6739b533cde87f959820e36b8bbd68b31a835d1ee69847a5","source_id":"us-or","stale":false,"prev":"us-or/ors-320.031","next":"us-or/ors-320.050"},"notice":"GroundRules: Original legal text. Not legal advice."}