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Or. Rev. Stat. § 305.110

Duty to construe tax laws; instruction of officers acting under tax laws

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

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Or. Rev. Stat. § 305.110, Duty to construe tax laws; instruction of officers acting under tax laws, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493065
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The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department.