OPPENHEIMER MULTI-STATE MUNICIPAL TRUST
NSAR-B, EX-99.2, 2000-10-02
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The Fund adjusts the  classification of distributions to shareholders to reflect
the differences between financial statement amounts and distributions determined
in accordance with income tax  regulations.  Accordingly,  during the year ended
July 31, 2000,  amounts have been  reclassified to reflect a decrease in paid-in
capital of $484.  Accumulted net realized loss on  investments  was decreased by
the same amount. Net assets of the Fund were unaffected by the
reclassifications.


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