ORS 311.605: “Person” defined for ORS 311.605 to 311.642.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
As used in ORS 311.605 to 311.642, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit. [Amended by 1995 c.79 §148]
This rule cites
- ORS 311.605 — resolved
- 311.642 — resolved
Cited by
- ORS 311.250: Tax statements; rules.
- ORS 311.253: Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
- ORS 311.630: Procedure of ORS 311.605 to 311.642 mandatory.
- ORS 311.633: Fee for service of warrant under ORS 311.605 to 311.642.
- OAR 150-192-0500: Department Records Exempt from Disclosure
- OAR 150-307-0290: Jurisdiction over Assessment of Non-public Telephonic Systems
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors311.html