Oregon digest 2d : covering cases from state and federal courts

Oregon digest 2d : covering cases from state and federal courts volume 32 contents: Taxation. I. In general. II. Poll or capitation taxes. III. Property taxes. (A) In general. (B) Laws and regulations. (C) Liability of private persons and property in general. (D) Corporations and corporate stock and property. (E) Public property and institutions. (F) Exemptions. (G) Place of taxation. (H) Levy and assessment. (I) Lien and priority. (J) Payment and refunding or recovery of tax paid. (K) Collection and enforcement against persons or personal property. (L) Sale of land for nonpayment of tax. (M) Redemption from tax sale. (N) Tax titles. (O) Forfeitures and penalties. (P) Disposition of taxes collected, and failure of local authorities to collect. IV. Excise taxes in general. V. Employment taxes and withholding in general. VI. Legacy, inheritance and transfer taxes. VII. Gift taxes. VIII. Income taxes. (A) In general. (B) Regulation. (C) Incomes taxable. (D) Persons liable. (E) Deductions, credits, and exemptions. (F) Rates of taxation, surtaxes, and additional taxes. (G) Assessment. (H) Payment. (I) Collection and enforcement. IX. Sales, use, service, and gross receipts taxes. (A) In general. (B) Regulations. (C) Transactions taxable in general. (D) Persons subject to or liable for tax. (E) Rate and amount of tax. (F) Selective taxes. (G) Levy and assessment. (H) Payment. (I) Collection and enforcement. Telecommunications. I. In general. II. Telegraphs. III. Telephones. (A) In general. (B) Commissions and agencies. (C) Telephone companies. (D) Franchises or licenses and rights of way. (E) Construction, equipment and maintenance. (F) Telephone service. (G) Rates and charges. (H) Penalties. (I) Offenses and prosecutions. IV. Wireless and mobile communications. V. Television and radio broadcasting. VI. Cable television. VII. Satellite broadcasting and communications. VIII. Computer communications. IX. Special services or activities. X. Interception or disclosure of electronic communications; electronic surveillance. (A) In general. (B) Authorization by courts or public officers. (C) Tracking devices. Includes preface, abbreviations of courts, outline of the law, digest topics, a table of topics and the current cumulative annual pocket part.