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Oregon Revised Statutes

Or. Rev. Stat. § 314.815 (2026)

Rules and regulations

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      314.815 Rules and regulations. The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws. [1957 c.632 §30 (enacted in lieu of 316.720 and 317.505)]

 

      314.820 [1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]

 

      314.825 [1957 c.632 §32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 §30]

 

      314.830 [1957 c.632 §33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 §1]

Notes of Decisions
Cited in 8 cases, 1963–2002 · leading case: Univ. of Oregon Co-Operative Store v. Dep't of Revenue, 542 P.2d 900 (Or. 1975).
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Univ. of Oregon Co-Operative Store v. Dep't of Revenue, 542 P.2d 900 (Or. 1975). “Commission, 2 OTR 108 , 110: “ORS 314.815 allows the State Tax Commission to make regulations ‘not inconsistent with legislative enactments.”
Willamette Indus., Inc. v. Dep't of Revenue, 15 P.3d 18 (Or. 2000). “ORS 314.815 provides that the department may make such rules and regulations, not inconsistent with legislative enactments, as it considers “necessary to enforce income tax laws.”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “ORS 314.815 grants rulemaking authority to the department.”
United States Nat'l Bank v. State Tax Comm'n, 378 P.2d 989 (Or. 1963). · cites it 2× “In this case we are not compelled to decide whether the regulation in question was legislative or interpretive, or if ORS 314.815 gives to the commission the power to adopt legislative regulations.”
Atl. Richfield Co. v. Dep't of Revenue, 9 Or. Tax 451 (Or. T.C. 1984). “” ORS 314.815 grants authority to the Department of Revenue to adopt those rules that it considers necessary to enforce income tax laws.”
Oregon-Washington Plywood Co. v. State Tax Comm'n, 2 Or. Tax 108 (Or. T.C. 1965). “) ORS 314.815 allows the State Tax Commission to make regulations “not inconsistent with legislative enactments.”
Perlman v. Dep't of Revenue, 17 Or. Tax 60 (Or. T.C. 2002). “ORS 314.815. The actual amount of the Interbond income which is Oregon source income must be determined based on the *66 court’s Decision that Plaintiffs’ undistributed income from Interbond must be computed on a per share, per day basis at the time Plaintiffs were residents of…”
Rieke v. State Tax Comm'n, 2 Or. Tax 452 (Or. T.C. 1966). “The defendant’s regulation prohibiting the deduction is a valid regulation within the power given to the tax commission by ORS 314.815 to make rules and regulations not inconsistent with legislative enactments.”
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