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Oregon Revised Statutes

Or. Rev. Stat. § 305.015 (2026)

Policy

✓ current as of May 2026
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      305.015 Policy. It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]

 

      305.020 [Formerly 306.020; repealed by 1969 c.520 §49]

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1980–2025 · leading case: Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
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Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “The notice and intervenor power conferred on the department by the legislature assists the department in 29 The court of course adheres to its decision in Village at Main Street because the statutory provision governing appeals to this division, ORS 305.”
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “Although ORS 305.015 entrusts the overall adminis- tration of the tax laws of Oregon to both “the Department of 5 The record also includes the two PAPs, which provide standards as to pay- ment plans for revenue agents in the department’s collection unit.”
Hood River Cnty. v. Dep't of Revenue, 8 Or. Tax 279 (Or. T.C. 1980). “*[287] The explicit legislative intent of ORS 305.015, 305.115(1) and (4) and ORS 305.”
Atkins v. Dep't of Revenue, 13 Or. Tax 65 (Or. T.C. 1994). “9 Although the director is charged with the duty of administering the tax laws (ORS 305.015) and, therefore, charged with raising revenue (ORS 305.”
Hefflinger v. Dept. of Rev. (Or. T.C. 2025). · cites it 5× “”) Section 1 of the 1977 act inserted the same reference to the “revenue and tax laws” into ORS 305.015. That section, which has not been amended since 1977, declares: “It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the…”
Burns v. Multnomah Cnty. Assessor (Or. T.C. 2017). “” ORS 305.015. County assessors are charged with assessing property taxes under general supervision and control by the Department of Revenue.”
Rivera v. Dept. of Rev. (Or. T.C. 2020). “]” ORS 305.015. The court concludes that the term “claim” in ORS 316.”
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