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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.302 - Certain terms definable by rule.
Universal Citation:
OR Rev Stat § 320.302 (2021)
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The Department of Revenue may by rule define "dwelling unit," "nonprofit facility," "temporary human occupancy" and other terms for purposes of ORS 320.300 to 320.365. [2005 c.187 §5]
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