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ORS 305.005

Applied in 1 court decision — leading case Okorn v. Department of Revenue (1991)

Most recently applied in Okorn v. Department of Revenue (October 1991)

1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105

As used in the revenue and tax laws of this state, unless the context requires otherwise:

(1) “Department” means the Department of Revenue.

(2) “Director” means the Director of the Department of Revenue.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.