Oregon Revised Statutes Chapter 316 § 316.157 — is held to be invalid or unconstitutional. However, no amended return
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.157·Enacted ·Last updated March 01, 2026
Statute Text
is held to be invalid or unconstitutional. However, no amended return
or payment of additional taxes shall be required for any year prior to the year
in which any part of ORS 316.157 is held to be invalid or unconstitutional by a
court of last resort.
(2) Except as
provided in subsection (1) of this section, it is the intent of the Legislative
Assembly that the provisions of this section and ORS 238.445, 316.087, 316.157,
Plain English Explanation
This Oregon statute addresses is held to be invalid or unconstitutional. However, no amended return
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.157
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses is held to be invalid or unconstitutional. However, no amended return
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.157. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.