{"data":{"id":"us-or/ors-314.815","jurisdiction":"us-or","citation":"ORS 314.815","heading":"Rules and regulations.","body":"The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws.","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":"76968f64c3e9fa78ce57b4fd4e1f1806a19b2ff27ca0e36069ada77270dfe7af","source_id":"us-or","stale":false,"prev":"us-or/ors-314.810","next":"us-or/ors-314.820"},"notice":"GroundRules: Original legal text. Not legal advice."}