There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 320
320.189 Payment of taxes.
OR Rev Stat § 320.189 (through Leg Sess 2011) What's This?
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. [2007 c.829 8; 2009 c.534 5]
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