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Oregon Revised Statutes

Or. Rev. Stat. § 305.105 (2026)

Declaratory rulings by department; rules

✓ current as of May 2026
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      305.105 Declaratory rulings by department; rules. The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such petitions. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the Oregon Tax Court and Supreme Court in the manner provided by ORS 305.445. [Formerly 306.710; 1989 c.414 §2]

Notes of Decisions
Cited in 21 cases (3 in the last 5 years), 1962–2025 · leading case: Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
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Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983). · cites it 3× “105 authorizes petitions for declaratory rulings “with respect to the validity or applicability * * * of any rule or regulation * * *” promulgated by the department.”
Nutbrown v. Munn, 811 P.2d 131 (Or. 1991). “9 ORS 305.105 provides: “The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it.”
Fields v. Dep't of Revenue, 19 Or. Tax 547 (Or. T.C. 2009). “It may be, however, that recourse must first be had to relief under ORS 305.105. Cf. Nutbrown v. Munn , 311 Or 328 , 343-44 , 811 P2d 131 (1991).”
Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978). · cites it 2× “Commission, 2 OTR 445, 446 (1966): "Plaintiffs bring this suit under ORS 305.105 which provides for the tax commission to issue declaratory rulings in certain instances.”
City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963). · cites it 2× “580 The remedies provided for in ORS 305.105, 305.515 to 305.555 and 306.515 to 306.”
Rivera v. Dep't of Revenue, 16 Or. Tax 60 (Or. T.C. 2002). “ORS 305.105. This court has no authority to issue a mandatory injunction of the type requested by taxpayer.”
Hyundai Semiconductor Am. v. City of Eugene, 27 P.3d 124 (Or. 2001). · cites it 2× “The court then quoted in full ORS 305.105, which provides: “The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute…”
Michaels v. State Tax Comm'n, 2 Or. Tax 445 (Or. T.C. 1966). · cites it 3× “Plaintiffs bring this suit under ORS 305.105 which provides for the tax commission to issue declaratory rulings in certain instances.”
Oregon-Columbia Chapter AGC v. ODOT (S071452), 373 Or. 405 (Or. 2025). “355(6) is, in effect, another enumerated exception to rulemaking because that provision allows “statements of policy to be made in a contested case proceeding rather than through rulemaking.”
Olympia Brewing Co. v. Dep't of Revenue, 5 Or. Tax 99 (Or. T.C. 1972). “This case arose on a complaint for a review of a *100 declaratory ruling of the Department of Revenue, issued pursuant to ORS 305.105, concerning the applicability of ORS chapter 318 and 15 TTSC § 381 (1959) (often entitled the Interstate Income Act and cited as PL 86-272).”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992). “Those remedies only pertain to suits which assume section lib is valid and, therefore, determines its effect on taxes.”
Oregon Farm Bureau v. State Tax Comm'n, 2 Or. Tax 440 (Or. T.C. 1966). · cites it 4× “Plaintiffs filed this suit for a declaratory ruling under ORS 305.105 and ask this court to declare the meaning of ORS 308.”
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