RIVIERA MOTORS v. COMMISSION, 2 OTR 241 (1965)

RIVIERA MOTORS, INC. v. STATE TAX COMMISSION PORSCHE CAR NORTHWEST, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. November 10, 1965. Free port law — Exemption — Procedure — Prior law 1. Prior to 1965, ORS 307.820 provided that the records of a company should contain a correct inventory of exempt property, the […]

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