Oregon Code § 305.380·Enacted ·Last updated March 01, 2026
Statute Text
Definitions for ORS 305.385.
As used in ORS 305.385:
(1) Agency
means any department, board, commission, division or authority of the State of
Oregon, or any political subdivision of this state which imposes a local tax
administered by the Department of Revenue under ORS 305.620.
(2) License
means any written authority required by law or ordinance as a prerequisite to
the conduct of a business, trade or profession.
(3) Provider
means any person who contracts to supply goods, services or real estate space
to an agency.
(4)(a) Tax
means state taxes administered by the department under the tax laws of this
state and local taxes administered by the department under ORS 305.620.
(b) Tax does
not include ad valorem property taxes collected by counties. [1987 c.843 §6;
1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21; 2015 c.348 §10; 2025 c.371 §5]
Plain English Explanation
This Oregon statute addresses Definitions for ORS 305.385. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.380
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Definitions for ORS 305.385. Read the full statute text above for details.
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