The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws.
ORS 314.815
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 8 court decisions — leading case University of Oregon Co-Operative Store v. Department of Revenue (1975)
Most recently applied in Perlman v. Department of Revenue (January 2002)
1957 c.632 §30 (enacted in lieu of 316.720 and 317.505)
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.