It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws.
ORS 305.015
Applied in 5 court decisions — leading case Atkins v. Department of Revenue (1994)
Most recently applied in 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (September 2018)
1969 c.520 §1; 1977 c.870 §1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.