ORS 305.645: Department of Revenue to provide services to political subdivisions.

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

If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620. [2007 c.864 §6] MULTISTATE TAX COMPACT

Official history and status

History: Note: 305.645 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

This rule cites

  • ORS chapter 316 — target_record_not_published
  • ORS 305.620 — resolved

Cited by

No inbound citations found.

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