(1) It is the intent of the Legislative Assembly that no part of ORS § 316.157 be the law if any part of ORS § 316.157 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, 316.680 and 316.695 be severable as provided in ORS § 174.040. [1991 c.823 § 9; 2015 c.348 § 22; 2015 c.480 § 10]

316.158 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.