The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.505 to 308.674.
ORS 308.655
Applied in 1 court decision — leading case PacifiCorp v. Dept. of Rev. (2025)
Most recently applied in PacifiCorp v. Dept. of Rev. (September 2025)
Amended by 1997 c.154 §43
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.