Public-domain · open source
OpenJurist

ORS 305.120

Applied in 2 court decisions — leading case 22 Or. Tax 442 - Comcast Corp. IV v. Dept. of Rev. (TC 4909) (2017)

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

Formerly 306.140

(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.

(2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues.

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