{"data":{"id":"us-or/ors-305.120","jurisdiction":"us-or","citation":"ORS 305.120","heading":"Enforcement of tax laws.","body":"(1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.\n      (2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues.","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":"6dcfc203996ce35da69eb7251c7e4a958d34dd8b70aaa90a3a76fbdfa25fbffb","source_id":"us-or","stale":false,"prev":"us-or/ors-305.115","next":"us-or/ors-305.125"},"notice":"GroundRules: Original legal text. Not legal advice."}