PEGAR v. DEPT. OF REV., 11 OTR 328 (1990)

Douglas W. PEGAR v. DEPARTMENT OF REVENUE TC 2890In the Oregon Tax Court. January 11, 1990. Taxation — Exemption — Statutory provisions 1. ORS 307.175 provides for a tax exemption for an alternative energy system under certain conditions. Statutes — Judicial authority — Constitutional and statutoryrules 2. In interpreting a statute, the court cannot insert […]

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