Oregon Statutes - Chapter 320 - Miscellaneous Taxes - Section 320.302 - Certain terms defined by rule.

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 320.350. [2005 c.187 §5]

Note: See note under 320.300.

(State Transient Lodging Tax)

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Last modified: August 7, 2008