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Oregon Revised Statutes

Or. Rev. Stat. § 308.655 (2026)

Rules and regulations

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      308.655 Rules and regulations. The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.505 to 308.674. [Amended by 1997 c.154 §43]

 

      308.660 [Repealed by 1995 c.79 §132]

Notes of Decisions
Cited in 4 cases (4 in the last 5 years), 2023–2025 · leading case: PacifiCorp v. Dept. of Rev., 577 P.3d 296 (Or. 2025).
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PacifiCorp v. Dept. of Rev., 577 P.3d 296 (Or. 2025). · cites it 4× “ORS 308.655 (“The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.”
PacifiCorp v. Dept. of Rev., No. TC 5411 (Or. T.C. July 17, 2023). · cites it 11× “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 adopt the rule.”
PacifiCorp v. Dept. of Rev., 577 P.3d 296 (Or. 2025). · cites it 4× “ORS 308.655 (“The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.”
PacifiCorp v. Dept. of Rev., No. TC 5411 (Or. T.C. July 17, 2023). · cites it 2× “Defendant’s Motion On June 15, 2023, Defendant filed a motion for reconsideration asking the court to reconsider four portions of the May 24 Order: “(1) The deference to be given OAR 150-308-0690, the department’s rule adopting the WSATA Handbook unitary valuation guidelines for…”
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