ORS 323.065: Claim for exemption.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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. [1965 c.525 §29; 2003 c.804 §11]

This rule cites

ORS 323.005 — resolved
323.482 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html