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Or. Rev. Stat. § 305.015

Policy

Oregon · Oregon Revised Statutes Chapter 305 — Administration of Revenue and Tax Laws; Appeals · Status: effective

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Or. Rev. Stat. § 305.015, Policy, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493035
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It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws.