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Or. Rev. Stat. § 320.189

Payment of taxes

Oregon · Oregon Revised Statutes Chapter 320 — Miscellaneous Taxes · Status: effective

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Or. Rev. Stat. § 320.189, Payment of taxes, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496397
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Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued.