The Department of Revenue shall establish by rule policies and procedures for the administration of the provisions of ORS 403.200 to 403.230, including policies and procedures for the collection of the tax imposed under ORS 403.200 by providers required to collect the tax imposed on interconnected Voice over Internet Protocol service.
ORS 403.228
2014 c.59 §13
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.