{"data":{"id":"us-or/ors-305.015","jurisdiction":"us-or","citation":"ORS 305.015","heading":"Policy.","body":"It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws.","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":"22c327fe30ef3b996759319029805a0e0d42a8f0a8b2d55f337c51966cda4c8c","source_id":"us-or","stale":false,"prev":"us-or/ors-305.010","next":"us-or/ors-305.020"},"notice":"GroundRules: Original legal text. Not legal advice."}