{"data":{"id":"us-or/ors-320.189","jurisdiction":"us-or","citation":"ORS 320.189","heading":"Payment of taxes.","body":"Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued.","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":"36947b889857dc64d4b7d3123a9011b2053a35a98de9740d1813f3e032d74101","source_id":"us-or","stale":false,"prev":"us-or/ors-320.186","next":"us-or/ors-320.192"},"notice":"GroundRules: Original legal text. Not legal advice."}