Oregon Code § 305.100·Enacted ·Last updated March 01, 2026
Statute Text
Rules;
forms.
The
Department of Revenue shall:
(1) 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.
(2) 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]
Plain English Explanation
This Oregon statute addresses Rules;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.100
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Rules;
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.100. Use this format in legal documents and court filings.
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