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ORS 305.057

Applied in 5 court decisions — leading case Okorn v. Department of Revenue (1991)

Most recently applied in 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (September 2018)

1969 c.520 §7; 1975 c.605 §15a

How often courts cite this section

199020002010201820
citing decisions per year

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.

Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State.

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