ORS 305.005: Definitions.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
As used in the revenue and tax laws of this state, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]
Official history and status
History: Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html