Applied in 4 court decisions — leading case 21 Or. Tax 506 - Wehde v. Dept. of Rev. (2014)
Most recently applied in Farmer's Direct, Inc. v. Dept. of Rev. (February 2021)
Formerly 306.100
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.
The Department of Revenue shall:
(1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.
(2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.