Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.260 — Representation before department or magistrate by former department personnel

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.260 · Enacted · Last updated March 01, 2026
Statute Text
Representation before department or magistrate by former department personnel prohibited. No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of Revenue or in the magistrate division of the tax court during the employment of the former officer, clerk or employee therein, nor shall the former officer, clerk or employee in any manner or by any means, aid in the prosecution of any such claim, within two years next after the former officer, clerk or employee has ceased to be such officer, clerk or employee. [1973 c.402 §25(1); 1995 c.650 §15]
Plain English Explanation
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This section of Oregon law addresses Representation before department or magistrate by former department personnel . 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 § 305.260. Use this format in legal documents and court filings.
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