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Is there an Official Online Version of “Oregon Tax Reports”?


There is a rumor that 18 Oregon Tax Reports (2013) may be the last official print edition of the official Oregon Tax Reports.

Oregon Tax Court decisions, from 1999 to the present, can be found online at the OJD website, however, the site includes the following disclaimer: “None of the documents found in this website are the official publications. Official publications of the Oregon Tax Court can be found in the ‘Oregon Tax Reports.

Note: The OJD Appellate Courts Style Manual doesn’t state specifically if one can cite to the Tax Court’s online edition of its opinions.

The 2013 State Legislature passed the Uniform Electronic Legal Information Act (UELMA), which leads one to believe that there might (one day) be an official, authenticated, permanently archived, and publicly accessible electronic version of the Oregon Tax Court decisions. HOWEVER, the Oregon UELMA bill that became law did not require official, authenticated, or preservation of court documents (only administrative rules and statutes).

Oregon UELMA: Chapter 221, (2013 Laws): Effective date May 23, 2013

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