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Oregon Revised Statutes

Or. Rev. Stat. § 305.057 (2026)

Delegation of authority

✓ current as of May 2026
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      305.057 Delegation of authority. Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State. [1969 c.520 §7; 1975 c.605 §15a]

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1990–2021 · leading case: Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
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Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). · cites it 25× “(TC 5285) On cross-motions for summary judgment, the court agreed with the taxpayer that Oregon’s Taxpayer Bill of Rights requires the director of the Department of Revenue (the department), or a delegate pursuant to ORS 305.057, to determine whether an installment agreement the…”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). · cites it 4× “3 ORS 305.057 provides: “Whenever a power is granted of the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director.”
Okorn v. Dep't of Revenue, 818 P.2d 928 (Or. 1991). · cites it 2× “The plaintiff’s second argument concerns ORS 305.057, which provides: *156 “Whenever a power is granted to the director, the power may be exercised by such officer or employee within the department as designated in writing by the director.”
Okorn v. Dep't of Revenue, 11 Or. Tax 385 (Or. T.C. 1990). “Plaintiff relies upon ORS 305.057, which states: “Whenever a power is granted to the director, the power may be exercised by such officer or employee within the department as designated in writing by the director.”
Lamb-Weston, Inc. v. Dep't of Revenue, 11 Or. Tax 355 (Or. T.C. 1990). “ORS 305.057. 2 ORS 305.420(5) provides: “Subpoenas in a proceeding involving the determination of the value of an industrial plant, as defined in ORS 308.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) However, the director has the authority to delegate power to others under ORS 305.057 and evidently did so in 2020.”
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