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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.229 - When penalties not imposed; rules.
Universal Citation: OR Rev Stat § 305.229 (2019)
Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed. [2003 c.317 §5]
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