{"data":{"id":"us-or/ors-314.805","jurisdiction":"us-or","citation":"ORS 314.805","heading":"Department to administer and enforce laws; enforcement districts; branch offices.","body":"The Department of Revenue shall administer and enforce the tax imposed by any law imposing tax upon or measured by net income. For this purpose the department may divide the state into districts. In each district a branch office may be established. The department may, from time to time, change the limits of such districts.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"b8a87cf314e81ee16e86dba292bbe27cdc293b4a05e14281b35570fd316c202a","source_id":"us-or","stale":false,"prev":"us-or/ors-314.784","next":"us-or/ors-314.810"},"notice":"GroundRules: Original legal text. Not legal advice."}