{"data":{"id":"us-or/ors-323.065","jurisdiction":"us-or","citation":"ORS 323.065","heading":"Claim for exemption.","body":"Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"551f67ea68f2aa7232bfaf418ec46f3d19d8e7b6198c5b3ca805fbc1bd829394","source_id":"us-or","stale":false,"prev":"us-or/ors-323.060","next":"us-or/ors-323.068"},"notice":"GroundRules: Original legal text. Not legal advice."}