Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted. [Formerly 306.310]
Section: Previous 305.753 305.755 305.760 305.762 305.765 305.770 305.775 305.780 305.785 305.790 305.792 305.794 305.805 305.810 305.815 NextLast modified: August 7, 2008