Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.

OR Rev Stat § 308.300 (2019) (N/A)
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(2) This section does not apply to the failure to file a personal property return. [Amended by 1991 c.459 §109; 1997 c.819 §7; 2015 c.38 §5]