ORS 305.100
Rules; forms

The Department of Revenue shall:


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.


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]
Chapter 305

Notes of Decisions

Policy of efficient and effective tax collection makes doctrine of estoppel against government in tax cases one of rare application. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Citations

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

Last accessed
May. 15, 2020