{"data":{"id":"us-or/ors-305.100","jurisdiction":"us-or","citation":"ORS 305.100","heading":"Rules; forms.","body":"The Department of Revenue shall:\n      (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.\n      (2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary.","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":"4664279f4ed6959b40ece8649d198bd7e4b8919f9aeed34f41a6c4cd8dec4277","source_id":"us-or","stale":false,"prev":"us-or/ors-305.094","next":"us-or/ors-305.102"},"notice":"GroundRules: Original legal text. Not legal advice."}