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Oregon Revised Statutes

Or. Rev. Stat. § 305.005 (2026)

Definitions

✓ current as of May 2026
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      305.005 Definitions. As used in the revenue and tax laws of this state, unless the context requires otherwise:

      (1) “Department” means the Department of Revenue.

      (2) “Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

 

      Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.

 

      305.010 [Formerly 306.010; repealed by 1969 c.520 §49]

Notes of Decisions
Cited in 1 case, 1991–1991 · leading case: Okorn v. Dep't of Revenue, 818 P.2d 928 (Or. 1991).
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Okorn v. Dep't of Revenue, 818 P.2d 928 (Or. 1991). “265(10) (authorizing the Department to determine and assess tax in the absence of a return); ORS 305.005, 316.022 (distinguishing between the director and the Department).”
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