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Oregon Revised Statutes (Tax Chapters)

ORS § 305.005

Definitions

Official textoregonlegislature.gov

As used in the revenue and tax laws of this state, unless the context requires otherwise:

# (1)

“Department” means the Department of Revenue.

# (2)

“Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.

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In this chapter (40 sections)
  1. 305.005 · Definitions
  2. 305.010 · [Formerly 306.010; repealed by 1969 c.520 §49]
  3. 305.015 · Policy
  4. 305.020 · [Formerly 306.020; repealed by 1969 c.520 §49]
  5. 305.025 · Department of Revenue; organization; planning; seal
  6. 305.030 · [Formerly 306.030; repealed by 1969 c.520 §49]
  7. 305.035 · Director of Department of Revenue; appointment; confirmation;…
  8. 305.040 · [Formerly 306.040; repealed by 1969 c.520 §49]
  9. 305.045 · Duties of director
  10. 305.050 · [Formerly 306.050; repealed by 1969 c.520 §49]
  11. 305.055 · [Formerly 306.230; repealed by 1969 c.520 §49]
  12. 305.057 · Delegation of authority
  13. 305.060 · Offices of department; equipment and supplies
  14. 305.063 · Department of Revenue Administration Account; use; limitation
  15. 305.065 · Deputy director; appointment; qualifications
  16. 305.070 · [Formerly 306.070; repealed by 1969 c.520 §49]
  17. 305.075 · Employees; appointment; duties; compensation and expenses
  18. 305.078 · Authority of Department of Revenue to require fingerprints
  19. 305.079 · Charges for maps, documents or publications
  20. 305.080 · [Formerly 306.080; repealed by 1969 c.520 §49]
  21. 305.081 · Definitions
  22. 305.083 · [1969 c.520 §13; repealed by 1973 c.402 §30]
  23. 305.084 · Financial institution data match system
  24. 305.085 · [1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered…
  25. 305.086 · Delinquent child support obligor
  26. 305.088 · Disclosure of transmission prohibited
  27. 305.090 · [Formerly 306.090; repealed by 1983 c.605 §6]
  28. 305.091 · Authorized purposes
  29. 305.094 · Rules
  30. 305.100 · Rules; forms
  31. 305.102 · Local budget and property tax law; compliance with…
  32. 305.105 · Declaratory rulings by department; rules
  33. 305.110 · Duty to construe tax laws; instruction of officers acting…
  34. 305.115 · [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5;…
  35. 305.120 · Enforcement of tax laws
  36. 305.125 · Application of administrative rules
  37. 305.127 · Means of providing notice required by department; rules
  38. 305.128 · Tax return deemed to be filed and advance payment made on…
  39. 305.130 · Department as party to actions involving property subject to…
  40. 305.140 · Power to release real property from certain tax liens
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