Oregon Code § 305.120·Enacted ·Last updated March 01, 2026
Statute Text
Enforcement of tax laws.
(1) The Department of Revenue shall see that revenue officers comply with the
tax and revenue laws, that all taxes are collected, that complaint is made
against any person violating such laws and that penalties prescribed by such
laws are enforced.
(2) The Director
of the Department of Revenue may call upon the district attorney or Attorney
General to institute and conduct prosecutions for violations of the laws in
respect to the assessment and taxation of property and the collection of public
taxes and revenues. [Formerly 306.140]
Plain English Explanation
This Oregon statute addresses Enforcement of tax laws. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.120
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Enforcement of tax laws. Read the full statute text above for details.
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The formal citation is Oregon Code § 305.120. Use this format in legal documents and court filings.
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