Miscellaneous Taxes

ORS 320.120
Employment of agents

Text
Annotations

(1)

The Department of Revenue may employ the agents necessary for the administration and enforcement of ORS 320.005 (Definitions for ORS 320) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities). Agents of the department charged with the enforcement of ORS 320.005 (Definitions for ORS 320) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) have all the power and authority of police officers in the performance of such duties.

(2)

The Oregon State Lottery and the agents and employees of the Oregon State Lottery may not be considered agents of the department charged with the enforcement of ORS 320.005 (Definitions for ORS 320) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities). [Amended by 1999 c.501 §8; 2005 c.94 §95]

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Source

Last accessed
May 30, 2023