ORS 307.459: Rules.

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

The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458. [2005 c.637 §5; 2019 c.579 §46]

Administrative rules citing this section

OAR 603-025-0150: Food Processing Establishments — implements
OAR 603-025-0151: Property Tax Exemption for Qualified Machinery and Equipment — implements
OAR 603-025-0152: Certification Fees — implements

This rule cites

ORS 307.455 — resolved
307.457 — resolved
307.458 — resolved

Cited by

ORS 307.455: Definitions for ORS 307.453 to 307.459; application; exemption; limitations.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html