Oregon Revised Statutes (Tax Chapters)
ORS § 305.100
Rules; forms
Official textoregonlegislature.gov
The Department of Revenue shall:
# (1)
Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.
# (2)
Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]
Source: view the official text
In this chapter (40 sections)
- 305.050 · [Formerly 306.050; repealed by 1969 c.520 §49]
- 305.055 · [Formerly 306.230; repealed by 1969 c.520 §49]
- 305.057 · Delegation of authority
- 305.060 · Offices of department; equipment and supplies
- 305.063 · Department of Revenue Administration Account; use; limitation
- 305.065 · Deputy director; appointment; qualifications
- 305.070 · [Formerly 306.070; repealed by 1969 c.520 §49]
- 305.075 · Employees; appointment; duties; compensation and expenses
- 305.078 · Authority of Department of Revenue to require fingerprints
- 305.079 · Charges for maps, documents or publications
- 305.080 · [Formerly 306.080; repealed by 1969 c.520 §49]
- 305.081 · Definitions
- 305.083 · [1969 c.520 §13; repealed by 1973 c.402 §30]
- 305.084 · Financial institution data match system
- 305.085 · [1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered…
- 305.086 · Delinquent child support obligor
- 305.088 · Disclosure of transmission prohibited
- 305.090 · [Formerly 306.090; repealed by 1983 c.605 §6]
- 305.091 · Authorized purposes
- 305.094 · Rules
- 305.100 · Rules; forms
- 305.102 · Local budget and property tax law; compliance with…
- 305.105 · Declaratory rulings by department; rules
- 305.110 · Duty to construe tax laws; instruction of officers acting…
- 305.115 · [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5;…
- 305.120 · Enforcement of tax laws
- 305.125 · Application of administrative rules
- 305.127 · Means of providing notice required by department; rules
- 305.128 · Tax return deemed to be filed and advance payment made on…
- 305.130 · Department as party to actions involving property subject to…
- 305.140 · Power to release real property from certain tax liens
- 305.145 · When interest required to be waived; power to waive, reduce…
- 305.150 · Closing agreements
- 305.155 · Cancellation of uncollectible tax; suspension of collection;…
- 305.157 · Extending statutory periods of limitation
- 305.160 · Reports from public officers
- 305.170 · Complaints concerning tax laws; recommendations to…
- 305.180 · Effect of tax warrant for purposes of out-of-state collection
- 305.182 · Filing of warrants for unpaid taxes; release, cancellation…
- 305.184 · Certificate of outstanding warrants; fee; rules