Oregon Revised Statutes

Or. Rev. Stat. § 305.380 (2026)

Definitions for ORS 305.385

✓ current as of May 2026

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305.380 Definitions for ORS 305.385. As used in ORS 305.385:

(1) “Agency” means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state which imposes a local tax administered by the Department of Revenue under ORS 305.620.

(2) “License” means any written authority required by law or ordinance as a prerequisite to the conduct of a business, trade or profession.

(3) “Provider” means any person who contracts to supply goods, services or real estate space to an agency.

(4)(a) “Tax” means state taxes administered by the department under the tax laws of this state and local taxes administered by the department under ORS 305.620.

(b) “Tax” does not include ad valorem property taxes collected by counties. [1987 c.843 §6; 1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21; 2015 c.348 §10; 2025 c.371 §5]

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2000–2021 · leading case: Bed Bath & Beyond Inc. v. Dept. of Rev. (Or. T.C. 2021).

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Bed Bath & Beyond Inc. v. Dept. of Rev. (Or. T.C. 2021). “4 3 ORS 305.380 states, in full: “(1) Every taxpayer shall, upon request of the Department of Revenue, furnish a copy of the return for the corresponding year, which the taxpayer has filed or may file with the federal government, showing the taxpayer’s net income and how…”

Sherrer v. Dep't of Revenue, 15 Or. Tax 156 (Or. T.C. 2000). “305 2 or any other law from again seeking suspension of taxpayer’s plumbing license? ANALYSIS ORS 305.380 through ORS 305.385 are unusual tax collection statutes.”

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