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Code · Oregon · ORS Chapter 305

305.229 When penalties not imposed; rules

54 words·~1 min read·/or/ors-chapter-305/305-229

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305.229 When penalties not imposed; rules. 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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