Oregon Code § 305.005·Enacted ·Last updated March 01, 2026
Statute Text
Definitions.
As
used in the revenue and tax laws of this state, unless the context requires
otherwise:
(1) Department
means the Department of Revenue.
(2) Director
means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105;
1995 c.650 §105]
Note:
The definition of manufactured
structure provided in 307.021 applies to ORS chapter 305.
Plain English Explanation
This Oregon statute addresses Definitions. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.005
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Definitions. Read the full statute text above for details.
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The formal citation is Oregon Code § 305.005. Use this format in legal documents and court filings.
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