Oregon Revised Statutes

Or. Rev. Stat. § 305.110 (2026)

Duty to construe tax laws; instruction of officers acting under tax laws

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

305.110 Duty to construe tax laws; instruction of officers acting under tax laws. The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department. [Formerly 306.110]

305.115 [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]

Notes of Decisions

Cited in 10 cases, 1966–2003 · leading case: German Apostolic Christian Church v. Dep't of Revenue, 569 P.2d 596 (Or. 1977).

Sort: Relevance Newest Treatment

German Apostolic Christian Church v. Dep't of Revenue, 569 P.2d 596 (Or. 1977). “140 is consistent with informal opinions of the Department of Revenue issued pursuant to ORS 305.110. In Opinion No. 1815-V (1974) the Department noted that: «* * * [j]f the church can show that the Rectory is used primarily for the advancement of religion by the kind of…”

Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003). · cites it 4× “” ORS 305.110 (emphasis added). Both the county tax assessor and county tax collector are officers performing duties under the tax laws of the state.”

Emanuel Lutheran Charity Bd. v. Dep't of Revenue, 4 Or. Tax 410 (Or. T.C. 1971). “130 for the benefit of the tax administrators (as required by ORS 305.110), insisted that the words “actually and exclusively occupied or used in the * * * charitable * * * work” carried on by the institution required not only that the land be secured but that the improvements…”

Portland Adventist Hosp. v. Dep't of Revenue, 8 Or. Tax 381 (Or. T.C. 1980). “On the contrary, the defendant has that duty as ORS 305.110 points out: "The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to…”

Lewis v. Dep't of Revenue, 728 P.2d 1378 (Or. 1986). · cites it 2× “100, a “declaratory ruling,” ORS 305.110, or an “instruction,” ORS 305.”

Oregon Farm Bureau v. State Tax Comm'n, 2 Or. Tax 440 (Or. T.C. 1966). “As' the commission states in its brief, the opinion and order appears to be based more on an advisory opinion allowed by ORS 305.110 than a declaratory ruling under ORS 305.”

Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 362 (Or. T.C. 1983). “105, setting forth a specific procedure for obtaining a declaratory judgment from the Department of Revenue or through ORS 305.110, providing for a construction of the tax and revenue laws by the Department of Revenue.”

City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994). “Plaintiffs’ position is inconsistent with the department’s duty to construe the tax laws (ORS 305.110), to issue declaratory *123 rulings (ORS 305.”

Chadwick v. Alexander, 11 Or. Tax 290 (Or. T.C. 1989). “Likewise, ORS 305.110 imposes upon the department the duty to construe the tax and revenue laws whenever requested by any interested person.”

Portland Gen. Elec. Co. v. Dep't of Revenue, 12 Or. Tax 311 (Or. T.C. 1992). “105 or to construe statutes under ORS 305.110. The *313 exercise of such authority may depend upon the nature of the request and the remedy sought.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.