ORS 323.440: Department to enforce ORS 323.005 to 323.482; rules; personnel.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) The Department of Revenue shall enforce the provisions of ORS 323.005 to 323.482 and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS 323.005 to 323.482. (2) The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS 323.005 to 323.482, or perform any other duties imposed by ORS 323.005 to 323.482 upon the department. [1965 c.525 §§87,88; 1995 c.650 §44] (Distribution of Certain Revenues)
This rule cites
- ORS 323.005 — resolved
- 323.482 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html