Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 305.120

Enforcement of tax laws

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      305.120 Enforcement of tax laws. (1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced.

      (2) The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and conduct prosecutions for violations of the laws in respect to the assessment and taxation of property and the collection of public taxes and revenues. [Formerly 306.140]

Notes of Decisions
Cited in 11 cases, 1983–2019 · leading case: Christensen II v. Dept. of Rev.
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Christensen II v. Dept. of Rev. (2018) ortc · cites it 4× “050 (conduct, supervise, and manage procurement for the agency in accordance with the procurement code and administrative rule); ORS 305.120 (request assistance to institute and conduct prosecutions for violations of the laws in respect to the collection of public taxes and…”
Smurfit Newsprint Corp. v. Department of Revenue (1998) ortc “ORS 305.120 imposes a duty on the department to enforce the tax laws.”
State Ex Rel. D.R. Johnson Lumber Co. v. Department of Revenue (1997) ortc “115 describes the department’s supervisory authority, and ORS 305.120 sets forth the department’s duty to enforce the tax laws.”
Mt. Sexton Properties, Inc. v. Department of Revenue (1988) or “We note that Josephine County argued that it need not be named as a party because: “Josephine County taxing authorities are subject to the supervision of the Department of Revenue regarding administration of the tax laws, and particularly regarding those matters raised by…”
Comcast Corp. IV v. Dept. of Rev. (TC 4909) (2017) ortc “ORS 305.120; ORS 308.515. Accordingly, if it determines that a taxpayer is subject to central assessment and taxation, the department is required to centrally assess the property of that taxpayer.”
School District No. 1 v. Multnomah County (1983) ortc “Is the “unsegregated tax account” a “specific fund”? Because the statutes involved in this matter are within the responsibility of the Department of Revenue, by virtue of ORS 305.120, and the department had representatives present during the legislative hearings on the statutes…”
Christensen v. Dept. of Rev. (2016) ortc · cites it 2× “) Plaintiff asserts “ORS 305.120 is an administrative statute delegating general duties to an executive branch; it does not authorize the Department to violate taxpayer rights and it has no FINAL DECISION OF DISMISSAL TC-MD 150447C 5 bearing on jurisdiction.”
Santa Fe Natural Tobacco Co. v. Dept. of Rev. (2019) ortc · cites it 2× “ORS 305.120. To that end, it is authorized to issue warrants for the collection of tax “with the added penalties, interest and any collection charge incurred.”
Lamb-Weston, Inc. v. Department of Revenue (1990) ortc “ORS 305.120. Defendant is commanded to supervise the administration of the property tax laws: “[S]o that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States.”
Mohtadi v. Department of Revenue (2014) ortc “]” ORS 305.120(1). The court is not aware of any authority granted it by the legislature to oversee income tax collection matters or grant a taxpayer’s request for a payment plan.”
City of Eugene v. Department of Revenue (1994) ortc “105) and to see that revenue officers comply with the tax and revenue laws (ORS 305.120). Plaintiffs’ arguments also miss the mark because defendant did not seek a determination of the effect of section lib upon plaintiffs’ tax levy, lb the contrary, defendant made its own…”
— Or. Rev. Stat. § 305.120(1) — 3 cases
Christensen II v. Dept. of Rev. (2018) ortc “050 (conduct, supervise, and manage procurement for the agency in accordance with the procurement code and administrative rule); ORS 305.120 (request assistance to institute and conduct prosecutions for violations of the laws in respect to the collection of public taxes and…”
Christensen v. Dept. of Rev. (2016) ortc “) Plaintiff asserts “ORS 305.120 is an administrative statute delegating general duties to an executive branch; it does not authorize the Department to violate taxpayer rights and it has no FINAL DECISION OF DISMISSAL TC-MD 150447C 5 bearing on jurisdiction.”
Mohtadi v. Department of Revenue (2014) ortc “]” ORS 305.120(1). The court is not aware of any authority granted it by the legislature to oversee income tax collection matters or grant a taxpayer’s request for a payment plan.”
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