Chapter 463

NOTES OF DECISIONS

Circuit court jurisdiction under ORS 463.995 to enjoin violations of chapter provisions does not divest tax court of jurisdiction to determine tax issues arising under chapter. TVKO v. Howland, 15 OTR 335 (2001), aff’d 335 Or 527, 73 P3d 905 (2003)

463.320

NOTES OF DECISIONS

Imposition of gross receipts tax on telecast of out-of-state boxing match violates free speech right under United States Constitution. TVKO v. Howland, 15 OTR 335 (2001), aff’d 335 Or 527, 73 P3d 905 (2003)