ORS 305.015: Policy.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]

Administrative rules citing this section

OAR 150-305-0011: Business Entity Identification Requirements — implements

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html