{"data":{"id":"us-or/ors-320.302","jurisdiction":"us-or","citation":"ORS 320.302","heading":"Certain terms definable by rule.","body":"The Department of Revenue may by rule define “dwelling unit,” “nonprofit facility,” “temporary human occupancy” and other terms for purposes of ORS 320.300 to 320.365.","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":"b0ed4c8720dcd34628a844286185a7c71e5e777380e125a04df0d70f85047cc7","source_id":"us-or","stale":false,"prev":"us-or/ors-320.300","next":"us-or/ors-320.303"},"notice":"GroundRules: Original legal text. Not legal advice."}