HALLMARK MARKETING CORP., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and HALLMARK CARDS, INC., Third-Party Defendant. No. 4514.In the Oregon Tax Court. Decision for Defendant rendered August 13, 2002. By pre-trial stipulation the parties agreed that the issue before the court was the applicability of ORS 314.010 in determining whether the Defendant’s notices […]