{"data":{"id":"us-or/ors-305.645","jurisdiction":"us-or","citation":"ORS 305.645","heading":"Department of Revenue to provide services to political subdivisions.","body":"If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620.","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":"7657f63550ccb6e976ab5c6fb77f4900b756ef60842599b28092bbd38b4864b7","source_id":"us-or","stale":false,"prev":"us-or/ors-305.640","next":"us-or/ors-305.653"},"notice":"GroundRules: Original legal text. Not legal advice."}