ORS 305.803: Rulemaking by department.

The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxpayer Advocate. [2021 c.555 §4] MISCELLANEOUS PROVISIONS