GroundRules
ORS 305.005: Definitions.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
As used in the revenue and tax laws of this state, unless the context requires otherwise:
(1) “Department” means the Department of Revenue.
(2) “Director” means the Director of the Department of Revenue.
Collected 2026-09-03T23:50:13Z. Source file · JSON