Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.110 — Duty

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.110 · Enacted · Last updated March 01, 2026
Statute Text
Duty to construe tax laws; instruction of officers acting under tax laws. 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. [Formerly 306.110]
Plain English Explanation
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This section of Oregon law addresses Duty . 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 § 305.110. Use this format in legal documents and court filings.
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