DEPT. OF REV. v. UNIVERSAL FOODS CORP., 12 OTR 231 (1992)

DEPARTMENT OF REVENUE, State of Oregon v. UNIVERSAL FOODS CORPORATION DEPARTMENT OF REVENUE, State of Oregon v. UNIVERSAL FROZEN FOODS CO. TC 2944 TC 2945In the Oregon Tax Court. June 10, 1992. Statutory construction — Administrative regulations 1. While ORS 305.190 contemplates the issuance of rules, it does not require them before the plaintiff may […]

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