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Oregon Revised Statutes

Or. Rev. Stat. § 305.100 (2026)

Rules; forms

✓ current as of May 2026
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      305.100 Rules; forms. The Department of Revenue shall:

      (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.

      (2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]

Notes of Decisions
Cited in 40 cases (4 in the last 5 years), 1971–2023 · leading case: Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010).
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Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010). · cites it 2× “216 (listing the statutory authorization for that rule as ORS 305.100); Avis Rent A Car System, Inc.”
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “032(1)), the power to make administrative rules (ORS 305.100), and the authority to enter into settlements with taxpayers as to the amount of tax owed (see ORS 305.”
Twentieth Century-Fox Film Corp. v. Dep't of Revenue, 700 P.2d 1035 (Or. 1985). “See ORS 305.100(1); 314.815. As for the argument that regulatory variations in the statutory apportionment formula defeat uniformity, we are persuaded that this is not true in the instant case.”
Avis Rent a Car Sys., Inc. v. Dep't of Revenue, 995 P.2d 1163 (Or. 2000). “See ORS 305.100 (granting to department interpretative, but not substantive, rulemaking authority).”
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014). · cites it 4× “059 did not give it that authority as to EFU zones, but it contended that it was authorized under ORS 305.100 to further interpret “farm use.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). “See ORS 305.100; Springfield Education Assn. v.”
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021). “20 The parties extensively discuss definitions of the statutory terms set forth in the department’s administrative rules.”
Swenson v. Dep't of Revenue, 6 Or. Tax 234 (Or. T.C. 1975). · cites it 2× “340 (1971 Replacement Part) only requires the defendant to adopt those rules and regulations which it considers “necessary” to carry out the duties given it. This is a grant of discretion to the department and cannot be construed to require it to promulgate such rules.”
Pilgrim Turkey Packers, Inc. v. Dep't of Revenue, 4 Or. Tax 498 (Or. T.C. 1971). “ORS 305.100, for the tax year 1970-1971, and for many years prior thereto, provided: “The Department of Revenue shall: $ * * # “(2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of…”
Lewis v. Dep't of Revenue, 728 P.2d 1378 (Or. 1986). “The status of that letter as a “rule,” ORS 305.100, a “declaratory ruling,” ORS 305.”
Urban Off. & Parking Facilities v. Dep't of Revenue, 4 Or. Tax 523 (Or. T.C. 1971). “) Carrying out its duties, required by ORS 305.100, the State Tax Commission prepared and issued to the county assessors Form VD-C-20 which, in the current revision is headed, “Application for Cancellation of Assessment on Commercial Facilities Under Construction as Provided by…”
PacifiCorp v. Dept. of Rev. (Or. T.C. 2023). · cites it 8× “Analysis under published sources of statutory authority for OAR 150-308-0690: ORS 305.100 and ORS 308.655. Any analysis of the level of deference to afford an administrative rule must begin by identifying the statute or statutes that are the source of the agency's authority to…”
Show all 40 citing cases →
— Or. Rev. Stat. § 305.100(1) — 9 cases
Twentieth Century-Fox Film Corp. v. Dep't of Revenue, 700 P.2d 1035 (Or. 1985). “See ORS 305.100(1); 314.815. As for the argument that regulatory variations in the statutory apportionment formula defeat uniformity, we are persuaded that this is not true in the instant case.”
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021). “20 The parties extensively discuss definitions of the statutory terms set forth in the department’s administrative rules.”
Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 362 (Or. T.C. 1983).
Safley v. Jackson Cnty. Assessor, Tc-Md 091206c (or.tax 12-2-2010) (Or. T.C. 2010).
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019).
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