Oregon Statutes
§ 305.100 — Rules; forms
Oregon § 305.100
This text of Oregon § 305.100 (Rules; forms) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 305.100 (2026).
Text
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.
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245 P.3d 81 (Oregon Supreme Court, 2010)
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6 Or. Tax 234 (Oregon Tax Court, 1975)
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Donohoe v. Dept. of Rev.
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Anfilofieff v. Dept. of Rev.
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PacifiCorp v. Dept. of Rev.
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Safley v. Jackson County Assessor, Tc-Md 091206c (or.tax 12-2-2010)
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Haldeman v. Department of Revenue, Tc 4837 (or.tax 9-21-2010)
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Hong v. Douglas County Assessor
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Finley v. Department of Revenue
(Oregon Tax Court, 2012)
Legislative History
Formerly 306.100
Nearby Sections
15
§ 305.005
Definitions§ 305.010
§ 305.010§ 305.015
Policy§ 305.020
§ 305.020§ 305.030
§ 305.030§ 305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond§ 305.040
§ 305.040§ 305.045
Duties of director§ 305.050
§ 305.050§ 305.055
§ 305.055§ 305.057
Delegation of authorityCite This Page — Counsel Stack
Bluebook (online)
Oregon § 305.100, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.100.