ORS 305.170: Complaints concerning tax laws; recommendations to Legislative Assembly.

The Department of Revenue: (1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made. (2) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed. [Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40; 2025 c.321 §9]