{"data":{"id":"us-or/ors-305.005","jurisdiction":"us-or","citation":"ORS 305.005","heading":"Definitions.","body":"As used in the revenue and tax laws of this state, unless the context requires otherwise:\n      (1) “Department” means the Department of Revenue.\n      (2) “Director” means the Director of the Department of Revenue.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a110bab08a61a7f3c02b6f544b37aa5604b3c3417f0fef070966e795e043ca3d","source_id":"us-or","stale":false,"prev":"us-or/ors-297.990","next":"us-or/ors-305.010"},"notice":"GroundRules: Original legal text. Not legal advice."}