Note: Section 4, chapter 405, Oregon Laws 1981, provides:
Sec. 4. ORS 307.182 applies to tax years beginning on or after July 1, 1981, and before July 1, 2024. [1981 c.405 §4; 1985 c.169 §1; 1995 c.748 §4; 2001 c.67 §4; 2001 c.114 §13; 2001 c.509 §8; 2013 c.343 §2]
Note: 307.182 to 307.184 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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