{"data":{"id":"us-or/ors-320.110","jurisdiction":"us-or","citation":"ORS 320.110","heading":"Rules.","body":"The Department of Revenue may adopt rules necessary for the administration and enforcement of ORS 320.005 to 320.150.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"4fe237dbec9133987d7da86fc6d5385a45ad83a6b4faddef71d3cb405c088e80","source_id":"us-or","stale":false,"prev":"us-or/ors-320.100","next":"us-or/ors-320.120"},"notice":"GroundRules: Original legal text. Not legal advice."}